ELECTROPNEUMATICS & HYDRAULICS (I) P. LTD, PUNE V. ACIT RG 8(1), MUMBAI

ITA 65/MUM/2011

• Counselvise Citation: [2013] 140 COUNSELVISE.COM (IT) 71383 (ITAT-MUMBAI)
• Duration Of Justice: 2 year(s) 8 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-10-2013
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: E
• Next Hearing Date: 01-10-2013
• Assessment Year: 1997-1998
• Appeal Filed On: 05-01-2011
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

, IN THE INCOME TAX APPELLATE TRIBUNAL E BENCH, MUMBAI . , , , BEFORE SHRI D. KARUNAKARA RAO , ACCOUNTANT MEMBER AND SHRI AMIT SHUKLA , JUDI CIAL MEMBER . / ITA NO. 65 /MUM./ 2011 ( / ASSESSMENT YEAR : 1997 98 ) M/S. E LECTROPNEUMATICS & HYDRAULICS INDIA PVT. LTD., 72, MIDC, MAROL INDL. AREA, CROSS ROAD C, ANDHERI (E) MUMBAI 400 093 .. / APP ELLANT V/S ASSTT . COMMISSIONER OF INCOME TAX RANGE 8 ( 1 ), AAYAKAR BHAVAN 101, M.K. ROAD, MUMBAI 400 020 .... / RESPONDENT ./ PERMANENT ACCOUNT NUMBER AAC E0877G / ASSESSEE B Y : NONE / REVENUE BY : MRS. JYOTHILAXMI NAYAK / DATE OF HEARING 01 . 1 0.2013 / DATE OF ORDE R 01.10.2013 / ORDER , / PER AMIT SHUKLA , J.M. THE P RESENT APPEAL HA S BEEN PREFERRED BY THE ASSESSEE , CHALLENGING THE IMPUGNED ORDER DATED 18 TH OCTOBER 2010 , PASSED BY THE LEARNED COMMISSIONER (APPEALS) X V I , MUMBAI, FOR THE ASSESSMENT YEAR 1997 98 . THE SOLE DISPUTE INVOLVED IN THIS APPEAL IS, WHETHER OR NOT THE LEARNED COMMISSIONER (APPEALS) WAS JUSTIFIED IN CONFIRMING THE PENALTY OF ` 5,46,390 UNDER SECTION 271(1)(C) LEVIED BY THE ASSESSING OFFICER. M/S. ELECTROPNEUMATICS & HYDRAULICS INDIA PVT. LTD. 2 2 . WHEN THE CASE WAS CALLED FOR HEARING, NEITHER THE ASSESSEE NOR ANY OF ITS AUTHORISED REPRESENTATIVES APPEARE D BEFORE US. THERE IS NO APPLICATION SEEKING ADJOURNMENT EITHER. UNDER THESE CIRCUMSTANCES, WE COME TO A CONCLUSION THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTING ITS APPEAL. 3 . THE HON'BLE JURISDICTIONAL HIGH COURT IN M/S. CHEMIPOL V/S UNION OF INDIA & ORS., IN CENTRAL EXCISE APPEAL NO.62 OF 2009, VIDE JUDGMENT DATED 17 TH SEPTEMBER 2009, WHILE CONSIDERING THE JUDGMENTS OF HON'BLE SUPREME COURT IN CIT V/S S. CHENIAPPA MUDALIAR, AIR 1969 SC 1068, SUNDERLAL MANNALAL V/S NANDRAMDAS DWARKADAS, AIR 1958 MP 260 , AND OTHER JUDGMENTS, OBSERVED AS FOLLOWS: - 6. WE CANNOT ALTOGETHER LOSE SIGHT OF THE RULE THAT EVERY COURT OR TRIBUNAL HAS AN INHERENT POWER TO DISMISS A PROCEEDING FOR NON - PROSECUTION WHEN THE PETITION / APPELLANT BEFORE IT DOES NOT WISH TO PROSEC UTE THE PROCEEDINGS. IN SUCH A SITUATION, UNLESS THE STATUTE CLEARLY REQUIRES THE COURT OR TRIBUNAL TO HEAR THE APPEAL / PROCEEDING AND DECIDE IT ON MERITS, IT CAN DISMISS THE APPEAL / PROCEEDING FOR. THE DELHI BENCH OF THIS TRIBUNAL IN CIT V/S M/S. MULT IPLAN INDIA PVT. LTD. [1991] 38 ITD 320 (DEL.), HAS HELD THAT IN A SIMILAR CIRCUMSTANCES, THE APPEAL MAY BE DISMISSED AS UNADMITTED. 4 . APPLYING THE AFORESAID PROPOSITIONS LAID DOWN BY THE HON'BLE JURISDICTIONAL HIGH COURT AS WELL AS THE DECISION OF THE TRIB UNAL CITED SUPRA, WE TREAT THIS APPEAL AS UNADMITTED AND HOLD THE SAME AS LIABLE TO BE DISMISSED AS SUCH. 5 . 5. IN THE RESULT, ASSESSEES APPEAL IS TREATED AS DISMISSED. 1 ST OCTOBER 2013 ORDER PRONOUNCED IN THE OPEN COURT ON 1 ST OCTOBER 2013 SD/ - . D. KARU NAKARA RAO ACCOUNTANT MEMBER SD/ - AMIT SHUKLA JUDICIAL MEMBER MUMBAI, DATED : 1 ST OCTOBER 2013 M/S. ELECTROPNEUMATICS & HYDRAULICS INDIA PVT. LTD. 3 / COPY OF THE ORDER FORWARDED TO : ( 1 ) / THE ASSESSEE ; ( 2 ) / THE REVENUE; ( 3 ) ( ) / THE CIT(A ) ; ( 4 ) / THE CIT, MUMBAI CITY CONCERNED ; ( 5 ) , , / THE DR, ITAT, MUMBAI ; ( 6 ) / GUARD FILE . / TRUE COPY / BY ORDER . / PRADEEP J. CHOWDHURY / SR. PRIVATE SECRETARY / / (DY./ASSTT. REGISTRAR) , / ITAT, MUMBAI