TATA STEEL LTD, MUMBAI V. ADDL CIT 2(2), MUMBAI

ITA 7270/MUM/2010

• Counselvise Citation: [2012] 119 COUNSELVISE.COM (IT) 8790 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 11 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-09-2012
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: E
• Next Hearing Date: 17-09-2014
• Assessment Year: 2001-2002
• Appeal Filed On: 25-10-2010
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: GIRIJA DAYAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES E , MUMBAI BEFORE SHRI DINESH KUMAR AGARWAL, JM AND SHRI N.K. BILLAIYA, A.M. ITA NO. : 7270/MUM/2010 ASSESSMENT YEAR : 2001-02 M/S TATA STEEL LIMITED, BOMBAY HOUSE, 24, HOMI MODY STREET, FORT, MUMBAI 400 001. PAN NO: AAACT 0188N ADDITIONAL COMMISSIONER OF INCOME TAX, RANGE 2(2), AAYAKAR BHAVAN, M.K. ROAD, MUMBAI 400 020. (APPELLANT) VS. (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SHRI GIRIJA DAYAL DATE OF HEARING : 26-9-2012 DATE OF PRONOUNCEMENT : 26-9-2012 ORDER PER DINESH KUMAR AGARWAL, JM : THIS APPEAL PREFERRED BY THE ASSESSEE IS DIRECTED A GAINST THE ORDER DATED 16-8-2010 PASSED BY THE LD. CIT(A)- 6, MUMBAI FOR THE ASSESSMENT YEAR 2001-02. 2. IN THIS CASE, ORIGINALLY THE DATE OF HEARING OF THE APPEAL WAS FIXED ON 26-7-2012 BUT AT THE REQUEST OF THE ASSESSEE VID E ITS APPLICATION DTD. 24-7-2012 THE HEARING WAS ADJOURNED TO 26-9-2012 AN D ACCORDINGLY BOTH THE PARTIES WERE INFORMED. HOWEVER, AT THE TI ME OF HEARING, NONE ITA NO : 7270/MUM/2010 2 WAS PRESENT ON BEHALF OF THE ASSESSEE NOR FILED ANY APPLICATION FOR ADJOURNMENT OF THE CASE. IT APPEARS THAT THE ASSESS EE IS NOT INTERESTED IN PURSUING THE APPEAL. IT HAS BEEN HELD BY THE HON BLE SUPREME COURT IN THE CASE OF B.N. BHATTACHARGEE AND ANR. (118 ITR 461) (AT PAGES 477/478) THAT APPEAL DOES NOT MEAN ONLY FILING OF M EMO OF APPEAL BUT ALSO PURSUING IT EFFECTIVELY. IN CASES WHERE THE AS SESSEE DOES NOT WANT TO PURSUE THE APPEAL, COURT/TRIBUNAL HAVE INHERENT POWER TO DISMISS THE APPEAL FOR NON-PROSECUTION AS HELD BY THE HONB LE BOMBAY HIGH COURT IN THE CASE OF M/S. CHEMIPOL VS. UNION OF IND IA IN EXCISE APPEAL NO. 62 OF 2009. WE ARE CONVINCED THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTING THE APPEAL. WE, THEREFORE, DISMISS THE APPEAL OF THE ASSESSEE AS UNADMITTED. 3. THE ASSESSEE SHALL, HOWEVER, BE AT LIBERTY TO A PPROACH THE TRIBUNAL FOR RECALLING OF THIS ORDER, IF PREVENTED BY SUFFICIENT CAUSE FOR NON-APPEARANCE ON THE DATE OF HEARING. 4. IN THE RESULT, THE ASSESSEES APPEAL STANDS DIS MISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 26 TH DAY OF SEPT. 2012. SD/- SD/- (N.K. BILLAIYA) ) ( DINESH KUMAR AGARWAL ) ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI, DT: 26-9-2012. ITA NO : 7270/MUM/2010 3 COPY FORWARDED TO : 1. THE APPELLANT, 2. THE RESPONDENT, 3. THE C.I.T. 4. CIT (A) 5. THE DR, - BENCH, ITAT, MUMBAI //TRUE COPY// BY ORDER ASSISTANT REGISTRAR ITAT, MUMBAI BENCHES, MUMBAI RK