M/S. LEKAR PHARMA LTD., Mumbai V. THE DY CIT 6(3), Mumbai

ITA 9177/MUM/2004

• Counselvise Citation: [2011] 134 COUNSELVISE.COM (IT) 8231 (ITAT-MUMBAI)
• Duration Of Justice: 6 year(s) 2 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-03-2011
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: E
• Next Hearing Date: 09-03-2011
• Assessment Year: 2001-2002
• Appeal Filed On: 17-12-2004
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: D SONGATE
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES, E, MUMBAI BEFORE SHRI R.S.SYAL, ACCOUNTANT MEMBER AND SHRI VIJAY PAL RAO, JUDICIAL MEMBER ITA NO. 9177/MUM/2004 (ASSESSMENT YEARS: 2001-02) LEKAR PHARMA LIMITED 83, B AND C, SHETH GOVINDRAO SMRITI, DR A B ROAD, WORLI, MUMBAI-400018 PAN: AAACL-4909Q . APPLICANT VS DCIT, 1(3), 5 TH FL, AAYAKAR BHAVAN, M K ROAD, MUMBAI-400020. RESPONDENT APPELLANT BY : NONE RESPONDENT BY : SHRI D SONGATE . O R D E R PER VIJAY PAL RAO BY WAY OF THIS APPEAL THE ASSESSEE IS CHALLENGING THE FIRST APPELLATE ORDER DATED 06.08.2004 PASSED U/S 143(3) OF THE IT ACT FOR THE ASSESSMENT YEAR 2001-02. 2. THIS APPEAL WAS FILED ON 30.04.2010 AND CAUSE L ISTED FOR THE ON 17.12.2004. THE APPEAL FIXED FOR HEARING ON VARI OUS OCCASIONS AND FOR THE REASONS NOTED IN THE ORDERSHEET IT WAS ADJOURNED FROM TIME TO TIME. FINALLY, THE NOTICE OF HEARING WAS PL ACED ON NOTICE BOARD FOR THE HEARING OF THE APPEAL ON 9.3.2011. ON 9.3.2011, NEITHER ANYBODY APPEARED BEFORE US NOR ANY APPLICA TION FOR SEEKING ADJOURNMENT IS RECEIVED IN THE OFFICE OF TH E TRIBUNAL. IN VIEW OF THIS FACTUAL POSITION, WE ARE OF THE CONSID ERED OPINION THAT THE ASSESSEE IS NOT SERIOUSLY INTERESTED IN PROSECU TING THE APPEAL FILED BY IT. THEREFORE, WE HAVE NO OTHER ALTERNATIV E BUT TO DISPOSE OF ITA NO. 9177/MUM/2004 (ASSESSMENT YEARS: 2001-02) 2 THE APPEAL BY FOLLOWING THE DECISION OF THE TRIBUNA L IN THE CASE OF CIT VS. MULTIPLAN INDIA (P) LTD., REPORTED IN 38 IT D 320 (DEL); AS ALSO THE DECISION OF THE HONBLE MADHYA PRADESH HIG H COURT IN THE CASE OF ESTATE OF LATE TUKOJIRAO HOLKAR VS. CWT, RE PORTED IN 223 ITR 480 (MP). ACCORDINGLY, WE TREAT THESE APPEALS AS UNADMITTED. 3. HOWEVER, WE MAY MENTION THAT IN CASE THE ASSESSE E DESIRES TO PROSECUTE THE APPEAL, HE SHALL BE FREE TO MOVE THIS TRIBUNAL BY APPROPRIATE PETITION FOR RECALLING THE ORDER AND IF THE BENCH IS SO SATISFIED ABOUT THE REASONS FOR DEFAULT, THEN THIS ORDER SHALL BE RECALLED SO AS TO TREAT THIS APPEAL AS ADMITTED. 4. IN THE RESULT, APPEAL OF THE ASSESSEE STANDS DIS MISSED FOR WANT OF PROSECUTION. PRONOUNCED IN THE OPEN COURT ON 11 TH, MARCH 2011 SD SD (R.S.SYAL) (VIJ AY PAL RAO) ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI, ON THIS 11 TH DAY OF MARCH, 2011 SRL:10311 COPY TO: 1. APPLICANT 2. RESPONDENT 3. CIT CONCERNED 4. CIT(A) CONCERNED 5. DR CONCERNED BENCH BY ORDER TRUE COPY ASSTT. REGISTRAR, ITAT, MUMBAI