DCIT 2(3), MUMBAI V. TRENT LTD, MUMBAI

ITA 6860/MUM/2011

• Counselvise Citation: [2012] 140 COUNSELVISE.COM (IT) 59873 (ITAT-MUMBAI)
• Duration Of Justice: 5 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-03-2012
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: E
• Next Hearing Date: 06-08-2014
• Assessment Year: 2007-2008
• Appeal Filed On: 10-10-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: T C SUBRAMANIAN

Judgement Text

IN THE INCOME TAX APPELLATE TRIB UNAL MUMBAI BENCHES C, MUMBAI BEFORE SHRI RAJENDRA SINGH, AM AND SHRI V.DURGA RAO , JM ITA NO.6860/MUM/2011 : ASST. YEAR 2007-2008 CHANDRASHEKAR GHANSHYAMDAS GUPTA HUF LALIT M. JAIN & CO., 2 ND FLOOR SHANKHESHWAR PLAZA 309 TELIPADA, THANA ROAD BHIWANDI 421 302. PAN : AAAHG5669P. THE INCOME TAX OFFICER WARD 1(3) THANE. (APPELLANT) VS. (RESPONDENT) APPELLANT BY : --- NONE --- RESPONDENT BY : SHRI T.C.SUBRAMANIAN DATE OF HEARING : 13.03.2012 DATE OF PRONOUNCEMENT : 13.03.2012 O R D E R PER V.DURGA RAO, JM : THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAIN ST THE ORDER OF CIT-II, THANE, ON 30.07.2010 FOR THE ASSESSMENT YEAR 2007-2 008. 2. WHEN THE APPEAL WAS CALLED ON FOR HEARING ON 13. 03.2012, THE ASSESSEE HAS PLACED ON RECORD AN APPLICATION DATED 5 TH MARCH, 2012, FOR ADJOURNMENT, HOWEVER, NONE APPEARED ON BEHALF OF THE ASSESSEE. I N THESE CIRCUMSTANCES, WE ARE OF THE VIEW THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTING HIS APPEAL. IT HAS BEEN HELD BY THE HONBLE SUPREME COURT IN THE C ASE OF B.N.BHATTACHARGEE & ANR., 118 ITR 461 THAT APPEAL DOES NOT MEAN ONLY FILING OF MEMO OF APPEAL BUT ALSO PURSUING IT EFFECTIVELY. IN CASES WHERE TH E ASSESSEE DOES NOT WANT TO PURSUE THE APPEAL, COURT / TRIBUNAL HAVE INHERENT P OWER TO DISMISS THE APPEAL FOR NON-PROSECUTION AS HELD BY THE HONBLE HIGH COU RT OF MUMBAI IN THE CASE OF M/S. CHEMIPOL VS. UNION OF INDIA IN EXCISE APPEA L NO.62 OF 2009. THEREFORE, RESPECTFULLY FOLLOWING THE DECISION OF T HE TRIBUNAL IN THE CASE OF MULTIPLAN (INDIA) LTD., (38 ITD 320) AND MADHYA PRA DESH HIGH COURT IN LATE ITA NO.6860/MUM/2011 CHANDRASHEKAR GHANSHYAMDAS GUPTA HUF. 2 TUKOJIRAO HOLKAR (223 ITR 480), WE DISMISS THE APPE AL OF THE ASSESSEE FOR WANT OF PROSECUTION. 3. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DIS MISSED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 13 TH DAY OF MARCH, 2012. SD/- SD/- (RAJENDRA SINGH) (V.DURGA RAO) ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI : 13 TH MARCH, 2012. DEVDAS* COPY TO : 1. THE APPELLANT. 2. THE RESPONDENT. 3. THE CIT CONCERNED 4. THE CIT(A)-II, THANE. 5. THE DR/ITAT, MUMBAI. 6. GUARD FILE. TRUE COPY. BY ORDER ASSISTANT REGISTRAR, ITAT, MUMBAI.