LUBRICA PETROCHEM P. LTD, MUMBAI V. ACIT 3(2), MUMBAI

ITSSA 18/MUM/2009

• Counselvise Citation: [2010] 124 COUNSELVISE.COM (IT) 8691 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 10 month(s) 11 day(s)
• Appeal Type: Income Tax (Search & Seizure) Appeal
• Pronouncement Date: 23-12-2010
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 14-07-2015
• Assessment Year: misc
• Appeal Filed On: 12-02-2009
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SHRAVAN KUMAR
• Assessee Lawyers: N O N E

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH A : MUMBAI BEFORE SHRI D.K. AGARWAL, (JM) AND SHRI RAJENDRA SINGH,(AM) IT(SS)A NO.18/MUM/2009 ASSESSMENT YEAR : BP: 1.4.1988 TO 23.10.1997 M/S. LUBRICA PETROCHEM PVT. LTD. 401, RAHEJA CHAMBER NARIMAN POINT MUMBAI. ..( APPELLANT ) P.A. NO. (AAACL 0804 G) VS. ASSTT. COMMISSIONER OF INCOME TAX -3(2) INCOME TAX OFFICE AAYAKAR BHAVAN MUMBAI. ..( RESPONDENT ) APPELLANT BY : NON E RESPONDENT BY : SHRI SHRAVAN KUMAR O R D E R PER D.K. AGARWAL (JM). THIS APPEAL PREFERRED BY THE ASSESSEE IS DIRECTED AGAINST T HE ORDER DATED 17.10.2008 PASSED BY THE LD. CIT(A) FOR T HE ASSESSMENT YEAR PERTAINING TO BLOCK PERIOD 1.4.1988 TO 23.10.19 97. 2. AT THE TIME OF HEARING NONE WAS PRESENT ON BEHALF OF THE ASSESSEE NOR FILED ANY APPLICATION FOR ADJOURNMENT OF TH E CASE. IT APPEARS THAT THE ASSESSEE IS NOT INTERESTED IN PURSUING THE APPEAL. IT HAS BEEN HELD BY THE HON'BLE SUPREME COURT IN THE CASE OF B.N. BHATTACHARGEE & ANR. (118 ITR 461 AT PAGES 477/478) THAT APPEAL DOES NOT MEAN ONLY FILING OF MEMO OF APPEAL BUT ALSO PURSUING IT EFFECTIVELY. IN CASES WHERE THE ASSESSEE DOES NOT WANT TO PURSUE THE APPEAL, COURT/TRIBUNAL HAVE INHERENT POWER TO DISMISS THE APPEAL FOR IT(SS)A NO.18/M/09 A.Y:BP:1.4.88 TO 23.10.97 2 NON PROSECUTION AS HELD BY THE HONBLE BOMBAY HIGH COURT IN THE CASE OF M/S. CHEMIPOL VS. UNION OF INDIA IN EXCISE APPEA L NO.62 OF 2009. WE ARE CONVINCED THAT THE ASSESSEE IS NOT INTERESTE D IN PROSECUTING THE APPEAL. WE, THEREFORE, DISMISS THE APPEA L OF THE ASSESSEE AS UNADMITTED. 3. THE ASSESSEE SHALL, HOWEVER, BE AT LIBERTY TO APPROAC H THE TRIBUNAL FOR RECALLING OF THIS ORDER, IF PREVENTED BY SUFFICIENT CAUSE FOR NON-APPEARANCE ON THE DATE OF HEARING. 4. IN THE RESULT, THE ASSESSEES APPEAL STANDS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 23.12.2010. SD/- SD/- (RAJENDRA SINGH) ( D.K. AGARWAL ) ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI, DATED: 23.12.2010. 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.