CHANDANI GEMS P.LTD, MUMBAI V. ITO 5(1)(3), MUMBAI

ITA 7323/MUM/2012

• Counselvise Citation: [2016] 132 COUNSELVISE.COM (IT) 3590 (ITAT-MUMBAI)
• Duration Of Justice: 3 year(s) 5 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-05-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 30-05-2016
• Assessment Year: 2006-2007
• Appeal Filed On: 10-12-2012
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SURBHI SHARMADR

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES C, MUMBAI , , , BEFORE SHRI JOGINDER SINGH, JUDICIAL MEMBER AND SHRI RAJENDRA, ACCOUNTANT MEMBER ITA NO.7323/MUM/2012 ASSESSMENT YEAR-2006-07 M/S CHANDANI GEMS PVT. LTD. 210, ROOPRAJ BUILDING, 497, S.V. P. ROAD, MUMBAI-400098 / VS. ITO - 5(1)(3), MUMBAI PAN NO. AACCC7539D ( / ASSESSEE) ( / REVENUE) / ASSESSEE BY SHRI DARSHAN GANDHI / REVENUE BY MS. SURBHI SHARMA-DR / DATE OF HEARING : 31/05/2016 / DATE OF ORDER: 31/05/2016 ITA NO.7323/MUM/2012 M/S CHANDANI GEMS PVT. LTD. 2 / O R D E R PER JOGINDER SINGH (JUDICIAL MEMBER) THE ASSESSEE IS AGGRIEVED BY THE IMPUGNED ORDER DATED 24/09/2012 OF THE FIRST APPELLATE AUTHORITY, MUMBAI, ON THE GROUNDS STATED IN THE GROUNDS OF APP EAL. 2. DURING HEARING OF THIS APPEAL, SHRI DARSATH GANDHI, LD. COUNSEL FOR THE ASSESSEE, REQUESTED FOR ADJOURNMENT, WHICH WAS OPPOSED BY THE LD. DR, MS. S URBHI SHARMA. 2.1. WE FIND THAT THIS APPEAL WAS FILED BY THE ASSESSEE ON 10/12/2012 AND FOR THE FIRST TIME WAS F IXED FOR HEARING FOR 12/06/2014. THE ASSESSEE REQUESTED FOR ADJOURNMENT. THE APPEAL WAS ADJOURNED TO 12/08/201 4. ON THAT DATE ALSO, THE ASSESSEE REQUESTED FOR ADJOU RNMENT AND THE APPEAL WAS ADJOURNED TO 17/11/2014. ON 17/11/2014 ALSO, THE ASSESSEE REQUESTED FOR ADJOURN MENT AND THE APPEAL WAS ADJOURNED TO 24/02/2015. HOWEVER , LAST CHANCE WAS PROVIDED TO THE ASSESSEE. ON 24/02/2015, THE APPEAL WAS ADJOURNED TO 27/05/2015. AGAIN ON 27/05/2015, THE APPEAL WAS ADJOURNED AT TH E ITA NO.7323/MUM/2012 M/S CHANDANI GEMS PVT. LTD. 3 REQUEST OF THE ASSESSEE FOR 18/08/2015. ON THAT DA TE ALSO, THE ASSESSEE REQUESTED FOR ADJOURNMENT AND THE APPE AL WAS ADJOURNED TO 07/12/2015. AGAIN 07/12/2015, THE ASSE SSEE REQUESTED FOR ADJOURNMENT AND THE APPEAL WAS ADJOUR NED TO 16/12/2015. ON 16/12/2015, THE ASSESSEE AGAIN REQUESTED FOR ADJOURNMENT AND THE APPEAL WAS ADJOUR NED TO 23/03/2016, SUBJECT TO DEPOSIT RS.5,000/- IN THE PRIME MINISTER RELIEF FUND. ON 23/03/2016, THE ASSESSEE REQUESTED FOR ADJOURNMENT AND THE APPEAL WAS ADJOUR NED TO 30/05/2016. ON 30/05/2016, THE ASSESSEE AGAIN REQUESTED FOR ADJOURNMENT. THE BENCH ASKED THE LD. COUNSEL FOR THE ASSESSEE WHETHER THE ASSESSEE HAS C OMPLIED WITH THE DIRECTION, CONTAINED IN ORDER SHEET ENTRY DATED 16/12/2015 IN WHICH THE ASSESSEE WAS DIRECTED TO RS.5,000/- IN THE PRIME MINISTER RELIEF FUND. THE LD. COUNSEL STATED THAT ONE DAY TIME MAY BE GIVEN. TODA Y, I.E. 31/05/2016, THE LD. COUNSEL INFORMED THAT THE ASSES SEE HAS NOT COMPLIED WITH THE DIRECTION CONTAINED IN OR DER SHEET DATED 16/12/2015. IN VIEW OF THIS FACTUAL MAT RIX, WE ARE OF THE VIEW THAT THE ASSESSEE IS SIMPLY DELAYIN G THE PROCEEDINGS AND NOT INTERESTED TO PURSUE ITS APPEAL . SINCE, ITA NO.7323/MUM/2012 M/S CHANDANI GEMS PVT. LTD. 4 THE ASSESSEE HAS NOT COMPLIED WITH THE DIRECTION CO NTAINED IN ORDER SHEET DATED 16/12/2015 AND SIMPLY WASTING THE PRECIOUS JUDICIAL TIME OF THE TRIBUNAL/COURT, THE A PPEAL OF THE ASSESSEE IS DISMISSED. FINALLY, THE APPEAL OF THE ASSESSEE IS DISMISSED. THIS ORDER WAS PRONOUNCED IN THE OPEN IN THE PRESENCE OF LD. REPRESENTATIVES FROM BOTH SIDES AT THE CONCLUSION OF THE HEARING ON 31/05/2016. SD/- SD/- (RAJENDRA) (JOGINDER SINGH) '# / ACCOUNTANT MEMBER $# / JUDICIAL MEMBER MUMBAI; # DATED : 31/05/2016 F{X~{T? P.S/. .. %$&'()(*& / COPY OF THE ORDER FORWARDED TO : 1. %& '( / THE APPELLANT (RESPECTIVE ASSESSEE) 2. )*'( / THE RESPONDENT. 3. + + , ( %& ) / THE CIT, MUMBAI. 4. + + , / CIT(A)- , MUMBAI, 5. /01 )2 , + %& %23 , / DR, ITAT, MUMBAI 6. 14 5 / GUARD FILE. / BY ORDER, */& ) //TRUE COPY// / (DY./ASSTT. REGISTRAR) , / ITAT, MUMBAI