LAXMI DIAMOND P.LTD, MUMBAI V. ADDL CIT 5(2), MUMBAI

ITA 8612/MUM/2011

• Counselvise Citation: 861219914 RSA 2011
• Duration Of Justice: 1 year(s) 10 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-10-2013
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 19-03-2015
• Assessment Year: 2007-2008
• Appeal Filed On: 21-12-2011
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SU RENDRA KUMAR
• Section: 5(2)

Judgement Text

, IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES A MUMBAI . . , , BEFORE SHRI B.R. MITTAL, JUDICIAL MEMBER AND SHRI RAJENDRA, ACCOUNTANT MEMBER I.TA. NO.8612 /MUM/2011 ASSESSMENT YEAR 2007-08 LAXMI DIAMOND PVT. LTD. 416 PRASAD CHAMBERS, OPERA HOUSE, MUMBAI-400004 PAN: AABCL1815G VS. ADDL. CIT 5(2) AAYAKAR BHAVAN, MUMBAI-400020 ( ! / APPELLANT ) ( '# ! / RESPONDENT ) ! $ / APPELLANT BY : NONE '# ! % $ /RESPONDENT BY : SHRI SURENDRA KUMAR & % '( / DATE OF HEARING : 31-10-2013 )*+ % '( / DATE OF PRONOUNCEMENT : 31-10-2013 , / O R D E R PER RAJENDRA, AM ASSESSEE HAD FILED EIGHT GROUNDS OF APPEAL AGAINST THE ORDER DATED 17-11-2011 OF THE CIT(A)-9, MUMBAI. 2. ASSESSEE WAS INFORMED THAT MATTER WOULD BE HEARD ON 31-10-2013.DURING THE COURSE OF HEARING NOBODY APPEARED BEFORE US,NOR WAS ANY APPLI CATION FOR ADJOURNING THE CASE WAS FILED BY THE ASSESSEE.IN VIEW OF ABOVE, IT APPEARS THAT A SSESSEE IS NOT INTERESTED IN PROSECUTING THIS APPEAL.HENCE THIS APPEAL OF THE ASSESSEE IS LIABLE TO BE DISMISSED FOR NON-PROSECUTION.IN THIS REGARD, WE ARE SUPPORTED BY THE DECISION IN THE CAS E OF CIT VS. B.N. BHATTACHARGEE AND ANOTHER, REPORTED IN 118 ITR 460 (RELEVANT PAGES 4 77 & 478) WHEREIN THEIR LORDSHIPS HAVE HELD THAT: THE APPEAL DOES NOT MEAN MERELY FILING OF THE AP PEAL BUT EFFECTIVELY PURSUING IT. IN THIS REGARD WE ARE ALSO SUPPORTED BY THE DECISIO N IN THE CASE OF CIT VS MULTIPLAN INDIA (P) LTD., 38 ITD 320 (DEL) AND FURTHER THE DECISION OF THE HONBLE BOMBAY HIGH COURT DATED 17.09.2010 IN THE CASE OF M/S. CHEMIPOL VS. UNION O F INDIA IN CENTRAL EXCISE APPEAL NO. 62 OF 2009.IN VIEW OF THE ABOVE, AND ALSO CONSIDERING THE PROVISION OF RULE 19 OF THE APPELLATE TRIBUNAL RULES, 1963, APPEAL OF THE ASSESSEE IS DIS MISSED. IN THE RESULT, APPEAL OF THE ASSE SSEE IS DISMISSED FOR NON- PROSECUTION. I.TA. NO. 8612/MUM/2011 LAXMI DIAMOND PVT. LTD . 2 - . & -' / 0 % 1 & 2 % ' 34 . ORDER PRONOUNCED IN THE OP EN COURT ON 31 ST OCTOBER, 2013. , % )*+ 5 VDVW VDVW VDVW VDVW 31 , ,, , 2013 * % 1. SD/- SD/- ( . . , / B.R. MITTAL ) ( / RAJENDRA ) / JUDICIAL MEMBER / ACCOUNTANT MEMBER MUMBAI, 9& DATE: 31 ST OCTOBER, 2013 SK , % '': ;:+' , % '': ;:+' , % '': ;:+' , % '': ;:+' / COPY OF THE ORDER FORWARDED TO : 1. APPELLANT 2. RESPONDENT 3. THE CONCERNED CIT (A) 4. THE CONCERNED CIT 5. DR A BENCH, ITAT, MUMBAI 6. GUARD FILE #:' '' //TRUE COPY// ,& ,& ,& ,& / BY ORDER, < << < / 3 3 3 3 DY./ASSTT. REGISTRAR , / ITAT, MUMBAI