INTEGRON PROJECT SOLUTIONS P. LTD ( FORMERLY KNOWN AS M/S INTERGRON MANAGEMENT SERVICES P. LTD, MUMBAI V. DCIT WD 8(2), MUMBAI

ITA 8201/MUM/2011

• Counselvise Citation: [2013] 140 COUNSELVISE.COM (IT) 71085 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 9 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-09-2013
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: I
• Next Hearing Date: 23-09-2013
• Assessment Year: 2008-2009
• Appeal Filed On: 07-12-2011
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: O P SINGH

Judgement Text

I IN THE INCOME TAX APPELLATE TRIBUNAL I BENCH, MUMBAI .. , !'# $ $ $ $ %$$ $&, ' !'# !( BEFORE SHRI P.M. JAGTAP, AM AND SHRI VIVEK VARMA, J M !./ I.T.A. NO. 8201 /MUM/2011 ( '* & $+& '* & $+& '* & $+& '* & $+& / / / / ASSESSMENT YEAR : 2008-09) M/S INTEGRON PROJECT SOLUTIONS PVT. LTD., F-704, REMI BIZCOURT, VEERA DESAI ROAD, ANDHERI (W), MUMBAI 400 013. * * * * / VS. DY. CIT WARD 8(2), AAYAKAR BHAVAN, M.K. ROAD, CHURCHGATE, MUMBAI - 20. #, !./ PAN : AABCI1966P ( ,- / // / APPELLANT ) .. ( ./,- / RESPONDENT ) ,- 0 1 ! / APPELLANT BY : NONE ./,- 0 1 ! / RESPONDENT BY : SHRI O.P. SINGH !*$ 0 / // / DATE OF HEARING : 23-09-2013 23+ 0 / DATE OF PRONOUNCEMENT : 23-09-2013 '4 / O R D E R PER P.M. JAGTAP, A.M. : .. , !'# THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAI NST THE ORDER OF LD. CIT(A) 17, MUMBAI DATED 14-09-2011. 2. IN THIS CASE, THE HEARING WAS INITIALLY FIXED ON 20-11-2012. BUT NONE APPEARED ON BEHALF OF THE ASSESSEE ON THE SAID DATE OF HEARING. THE HEARING, THEREFORE, WAS ADJOURNED TO 30-01-2013 AND NOTICE T HEREOF WAS SENT TO THE ASSESSEE BY RPAD. THE SAID NOTICE SENT TO THE ASSES SEE BY RPAD AT THE ITA 8201/M/11 2 ADDRESS GIVEN IN THE APPEAL MEMO HOWEVER CAME BACK UN-DELIVERED FROM THE POSTAL AUTHORITIES WITH A REMARK LEFT. THE BENCH, INCIDENTALLY, DID NOT FUNCTION ON 30-01-2013 AS WELL AS ON A COUPLE OF OC CASIONS THEREAFTER WHEN THE CASE WAS FIXED FOR HEARING. FINALLY, THE HEARI NG WAS FIXED ON 23-09-2013. HOWEVER, NONE APPEARED ON BEHALF OF THE ASSESSEE ON 23-09-2013 NOR ANY APPLICATION SEEKING ADJOURNMENT HAS BEEN FILED DESP ITE THE FACT THAT NOTICE OF THE SAID HEARING WAS DULY DISPLAYED ON NOTICE BOARD WELL IN ADVANCE. IT APPEARS FROM THIS NON-COMPLIANT AND NON-COOPERATIVE ATTITUDE OF THE ASSESSEE THAT IT IS NOT SERIOUSLY INTERESTED IN PROSECUTING ITS APPEAL. 3. IN THE CASE OF B.N. BHATTACHARGEE AND ANR. (118 ITR 461) (AT PAGES 477/478) THE HONBLE SUPREME COURT HELD THAT APPEAL DOES NOT MEAN ONLY FILING OF MEMO OF APPEAL BUT ALSO PURSUING IT EFFEC TIVELY. IN CASES WHERE THE ASSESSEE DOES NOT WANT TO PURSUE THE APPEAL, COURT/ TRIBUNAL HAVE INHERENT POWER TO DISMISS THE APPEAL FOR NON-PROSECUTION AS HELD BY THE HONBLE BOMBAY HIGH COURT IN THE CASE OF M/S. CHEMIPOL VS. UNION OF INDIA IN EXCISE APPEAL NO. 62 OF 2009. TO THE SIMILAR EFFECT ARE TH E DECISIONS OF HONBLE MADHYA PRADESH HIGH COURT IN THE CASE OF LATE TUKOJ I RAO HOLKAR 223 ITR 480 (M.P) AND THE TRIBUNAL IN THE CASE OF CIT VS. M ULTIPLAN (INDIA) PVT. LTD. 38 ITD 320 (DEL). 4. KEEPING IN VIEW THE RATIO OF THE JUDICIAL PRONO UNCEMENTS AS DISCUSSED ABOVE AND HAVING REGARD TO THE FACTS OF THE CASE, W E TREAT THIS APPEAL OF THE ASSESSEE AS UNADMITTED AND DISMISS THE SAME FOR NON -PROSECUTION. THE ASSESSEE, IF SO ADVISED, SHALL BE FREE TO MOVE THE TRIBUNAL EXPLAINING THE REASONS FOR NON-COMPLIANCE AND FOR RECALLING OF THI S ORDER AND IF THE BENCH IS SO SATISFIED, THEN THIS ORDER MAY BE RECALLED. ITA 8201/M/11 3 5. IN THE RESULT, THE ASSESSEES APPEAL STANDS DISM ISSED. 5 6 '* &5 0 5 0 78 ORDER PRONOUNCED IN THE OPEN COURT ON 23-09-2013. . '4 0 23+ 9'*6 23-09-2013 3 0 SD/- SD/- (VIVEK VARMA) (P.M. JAGTAP ) ' !'# JUDICIAL MEMBER !'# / ACCOUNTANT MEMBER MUMBAI ; 9'* DATED 23-09-2013 $.'*.!./ RK , SR. PS '4 0 .':% ;%+ '4 0 .':% ;%+ '4 0 .':% ;%+ '4 0 .':% ;%+/ COPY OF THE ORDER FORWARDED TO : 1. ,- / THE APPELLANT 2. ./,- / THE RESPONDENT. 3. < () / THE CIT(A)- 17, MUMBAI 4. < / CIT 8, MUMBAI 5. %$? .''* , , / DR, ITAT, MUMBAI I BENCH 6. @& A / GUARD FILE. '4*! '4*! '4*! '4*! / BY ORDER, !/% .' //TRUE COPY// B B B B/ // /!7 !7 !7 !7 ( DY./ASSTT. REGISTRAR) , , , , / ITAT, MUMBAI