ADVANCED & BEST ELECTRICALS & ENGINEERS PVT. LTD.., MUMBAI V. A.C.I.T.10(1), MUMBAI

ITA 8326/MUM/2011

• Counselvise Citation: [2013] 120 COUNSELVISE.COM (IT) 3713 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 4 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-04-2013
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 25-04-2013
• Assessment Year: 2008-2009
• Appeal Filed On: 08-12-2011
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL A BE NCH, MUMBAI . , !' # # # # $% &, () $*+ ( $' BEFORE SHRI D. MANMOHAN, V. P. AND SHRI SANJAY AR ORA, A. M. $./ I.T.A. NO.8326/MUM/2011 ( - #.- - #.- - #.- - #.- / / / / ASSESSMENT YEAR: 2008-09) ADVANCED & BEST ELECTRICALS & ENGINEERS PVT. LTD. 3, DEV KRUPA, NEAR SANTA CRUZ GYMKHANA, SANTA CRUZ EAST, MUMBAI-400 055 / VS. ASSTT. CIT 10(1), AAYAKAR BHAVAN, CHURCHGATE, MUMBAI +/ () $ ./ %0 $ ./ PAN/GIR NO. AAGCA 3263 L ( /1 / APPELLANT ) : ( 23/1 / RESPONDENT ) /1 4 $( / APPELLANT BY : NONE 23/1 5 4 $( / RESPONDENT BY : MISS NEERAJA PRADHAN $# 5 6) / // / DATE OF HEARING : 25.04.2013 7. 5 6) / DATE OF PRONOUNCEMENT : 25.04.2013 *(8 / O R D E R PER SANJAY ARORA, A. M.: THIS IS AN APPEAL BY THE ASSESSEE AGITATING THE ORD ER BY THE COMMISSIONER OF INCOME TAX (APPEALS)-21, MUMBAI (CIT(A) FOR SHORT ) DATED 11.08.2011, PARTLY ALLOWING THE ASSESSEES APPEAL CONTESTING ITS ASSES SMENT U/S.143(3) OF THE INCOME TAX ACT, 1961 (THE ACT HEREINAFTER) FOR THE ASSESSMEN T YEAR (A.Y.) 2008-09, VIDE ORDER DATED 30.09.2010. 2 ITA NO.8326/MUM/2011 (A.Y. 2008-09) ADVANCED & BEST ELECTRICALS & ENGINEERS PVT. LTD. V S. ASSTT. CIT 2. NONE APPEARED FOR AND ON BEHALF OF THE ASSESSEE WHEN ITS APPEAL WAS CALLED OUT FOR HEARING, AND NEITHER ANY ADJOURNMENT APPLICATION FR OM IT STANDS RECEIVED. THIS IS DESPITE PROPER SERVICE OF NOTICE OF HEARING, AS EVIDENCED B Y ITS PROOF ON RECORD. EVEN ON AN EARLIER OCCASION, I.E., 21.11.2012, THERE WAS NEITH ER ANY REQUEST FOR ADJOURNMENT NOR ANY REPRESENTATION FOR AND ON BEHALF OF THE ASSESSEE, S O THAT A FRESH NOTICE OF HEARING WAS DIRECTED TO BE ISSUED BY RPAD BY THE BENCH. UNDER T HE CIRCUMSTANCES, WE ARE CONSTRAINED TO INFER NON-SERIOUSNESS ON THE PART OF THE ASSESSEE IN PROSECUTING ITS APPEAL. IN THE CASE OF CIT V. B.N. BHATTARCHARYA (1979) 118 ITR 461 (SC), IT HAS BEEN HELD THAT AN APPEAL DOES NOT MEAN MERE FILING OF THE APPEAL M EMO BUT EFFECTIVELY PURSUING IT. ACCORDINGLY, RELYING THEREON, AS WELL AS FOLLOWING THE DECISIONS BY THE HONBLE MADHYA PRADESH HIGH COURT IN THE CASE OF ESTATE OF LATE TUKOJIRAO HOLKAR VS. CWT (1997) 223 ITR 480 (MP) AND BY THE HONBLE BOMBAY HIGH COURT D ATED 17.09.2010 IN THE CASE OF CHEMIPOL VS. UNION OF INDIA IN CENTRAL EXCISE APPEAL NO. 62 OF 2009, AS WELL A S BY THE TRIBUNAL (DELHI BENCH) IN THE CASE OF CIT VS. MULTIPLAN INDIA (P.) LTD ., REPORTED AT 38 ITD 320, WE DISMISS THE INSTANT APPEAL BY THE ASSES SEE AS UN-ADMITTED FOR WANT OF PROSECUTION. 3. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED IN LIMINE 9 6: -96 5 )9% 5 %6 ; ORDER PRONOUNCED IN THE OPEN COURT ON 25 TH APRIL, 2013 *(8 5 7. )( <*: 25 TH APRIL, 2013 5 = SD/- SD/- ( D. MANMOHAN ) ( SANJAY ARORA ) !' / VICE PRESIDENT () $*+ / ACCOUNTANT MEMBER MUMBAI; <* DATED : 25.04.2013 #..$./ ROSHANI , SR. PS 3 ITA NO.8326/MUM/2011 (A.Y. 2008-09) ADVANCED & BEST ELECTRICALS & ENGINEERS PVT. LTD. V S. ASSTT. CIT *(8 5 26> ?(>.6 *(8 5 26> ?(>.6 *(8 5 26> ?(>.6 *(8 5 26> ?(>.6/ COPY OF THE ORDER FORWARDED TO : 1. /1 / THE APPELLANT 2. 23/1 / THE RESPONDENT . 3. @ ( ) / THE CIT(A) 4. @ / CIT - CONCERNED 5. >#C= 26 , , / DR, ITAT, MUMBAI 6. =- D / GUARD FILE. *(8$ *(8$ *(8$ *(8$ / BY ORDER, / // /$ % $ % $ % $ % (DY./ASSTT. REGISTRAR) , , , , / ITAT, MUMBAI