GANESH INTERNATIONAL, MUMBAI V. A.C.I.T. 13(3), MUMBAI

ITA 8853/MUM/2011

• Counselvise Citation: [2012] 119 COUNSELVISE.COM (IT) 9270 (ITAT-MUMBAI)
• Duration Of Justice: 11 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-12-2012
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: G
• Next Hearing Date: 09-06-2014
• Assessment Year: 2008-2009
• Appeal Filed On: 30-12-2011
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: V KRISHNAMOORTHY

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH G, MUMBAI BEFORE SHRI RAJENDRA SINGH, ACCOUNTANT MEMBER AND SHRI VIVEK VARMA, JUDICIAL MEMBER ITA NO. 8853/MUM/2011 ASSESSMENT YEAR : 2008-08 M/S. GANESH INTERNATIONAL 205-207 YOGESHWAR BLDG. 135-137 KAZI SAYES STREET MUMBAI-400 020. PAN NO.AAHFG 0841 Q VS. ASSTT. COMMISSIONER OF INCOME TAX -13(3) ROOM NO.430, AAYAKAR BHAVAN MUMBAI-20. (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SHRI V. KRISHNAMOORTHY DATE OF HEARING : 20.12.2012 DATE OF PRONOUNCEMENT : 20.12.2012 O R D E R PER RAJENDRA SINGH, AM: THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER DATED 3.10.2011 OF CIT(A) FOR THE ASSESSMENT YEAR 2008-09 . 2. THE ASSESSEE IN THIS APPEAL HAS RAISED DISPUTES ON SEVERAL GROUNDS. HOWEVER NO ONE APPEARED TO REPRESENT THE C ASE ON BEHALF OF THE ASSESSEE WHEN THE APPEAL CAME UP FOR HEARING TODAY ( 20.12.2012), THOUGH NOTICE OF HEARING HAD BEEN GIVEN WELL IN ADV ANCE. NEITHER SOMEONE HAS APPEARED ON BEHALF OF THE ASSESSEE NOR HAS ANY ADJOURNMENT APPLICATION BEEN RECEIVED. IT CAN, THER EFORE, REASONABLY BE CONCLUDED THAT THE ASSESSEE IS NOT INTERESTED IN PR OSECUTING THE APPEAL. THE APPEAL DOES NOT MEAN ONLY FILING OF MEMORANDUM OF APPEAL BUT ALSO ITA NO.8853/M/11 A.Y. 08-09 2 PURSUING IT EFFECTIVELY AS HELD BY HON'BLE SUPREME COURT IN CASE OF B.N. BHATACHARJEE AND ANR. (118 ITR 461) (AT PAGES 477/4 78). IN SUCH CASES WHERE AN APPELLANT IS NOT INTERESTED IN PROSECUTION OF APPEAL COURT/TRIBUNAL HAVE INHERENT POWER TO DISMISS THE PROCEEDINGS FOR NON- PROSECUTION AS HELD BY HONBLE HIGH COURT OF MUMBAI IN CASE OF M/S. CHEMIPOL VS. UNION OF INDIA IN EXCISE APPEAL NO.62/ 2009. ON THE FACTS OF THIS CASE WE ARE CONVINCED THAT THE ASSESSEE IS NOT INTERESTED IN PURSUING THE APPEAL. WE, THEREFORE, DISMISS THE AP PEAL OF THE ASSESSEE AS UNADMITTED. 3. IN THE RESULT, APPEAL OF THE ASSESSEE STANDS DIS MISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 20.12.12 SD/- SD/- ( VIVEK VARMA ) JUDICIAL MEMBER (RAJENDRA SINGH) ACCOUNTANT MEMBER MUMBAI, DATED: 20.12. 2012. JV. COPY TO: THE APPELLANT THE RESPONDENT THE CIT, CONCERNED, MUMBAI THE CIT(A) CONCERNED, MUMBAI THE DR BENCH TRUE COPY BY ORDER DY/ASSTT. REGISTRAR, ITAT, MUMBAI.