CROWN MARITIME CO. INDIA LIMITED, V. A.C.I.T.9(1),

MA 148/MUM/2011

• Counselvise Citation: [2010] 123 COUNSELVISE.COM (IT) 5293 (ITAT-MUMBAI)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 14-10-2010
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2004-2005
• Appeal Filed On: 11-03-2011
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ALEXANDER CHANDY

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH, MUMBAI BEFORE SHRI D.K. AGARWAL, JUDICIAL MEMBER AND SHRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER M.A. NO.148/MUM./2011 (ARISING OUT OF ITA NO. 4875/MUM./2009 ) (ASSESSMENT YEAR : 2004-05 ) M/S. CROWN MARITIME CO. INDIA LTD. B-3201, GOKUL CONCORDE THAKUR VILLAGE, KANDIVALI (E) MUMBAI 400 101 PAN - AABCC2460J .. APPELLANT V/S ASSTT. COMMISSIONER OF INCOME TAX RANGE-9(1), MUMBAI .... RESPONDENT ASSESSEE BY : NONE REVENUE BY : MR. ALEXANDER CHANDY DATE OF HEARING 14.10.2011 DATE OF ORDER 14.10.2011 O R D E R PER J. SUDHAKAR REDDY, A.M. BY WAY OF THIS MISCELLANEOUS APPLICATION, THE ASSE SSEE SEEKS RECALL OF IMPUGNED ORDER DATED 19 TH JANUARY 2010, PASSED BY THE TRIBUNAL C BENCH IN ITAS NO.4393 AND 4227/MUM./2008, FOR ASSESSMENT YEARS 2004-05 AND 2000-01. THE ASSESSEE COMPANY, IN ITS MISCELLANEOUS APPLICATION STATED THAT THE TRIBUNAL HAS DISMISSED GROUNDS NO.10, 11 AND 13 , AND IT WAS NOT AWARE OF THE SAME. M/S. CROWN MARITIME CO. INDIA LTD. M.A NO. 148/MUM./2011 2 2. DURING THE COURSE OF HEARING, WHEN THE MATTER WAS C ALLED FOR, NEITHER THE ASSESSEE NOR ANY OF ITS AUTHORISED REPRESENTATI VES APPEARED BEFORE US TO ARGUE THE M.A. NOTICE SERVED BY REGISTERED A/D, WAS RECEIVED BY THE ASSESSEE ON 28 TH SEPTEMBER 2011, AND THE ACKNOWLEDGEMENT IS AVAILAB LE ON RECORD. THERE IS NO APPLICATION FOR ADJOURNMENT EIT HER. UNDER THESE CIRCUMSTANCES, WE ARE OF THE VIEW THAT THE ASSESSEE IS NO MORE INTERESTED IN PROSECUTING THE M.A. AND, THEREFORE, WE TREAT THIS APPEAL AS UNADMITTED AND HOLD THE SAME AS LIABLE TO BE DISMISSED AS SUCH. 3. IN THE RESULT, ASSESSEES MISC. APPLICATION IS DISM ISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 14.10.2011 SD/- D.K. AGARWAL JUDICIAL MEMBER SD/- J. SUDHAKAR REDDY ACCOUNTANT MEMBER MUMBAI, DATED: 14 TH OCTOBER 2011 COPY TO : (1) THE ASSESSEE; (2) THE RESPONDENT; (3) THE CIT(A), MUMBAI, CONCERNED; (4) THE CIT, MUMBAI CITY CONCERNED; (5) THE DR, C BENCH, ITAT, MUMBAI. TRUE COPY BY ORDER PRADEEP J. CHOWDHURY ASSISTANT REGISTRAR SR. PRIVATE SECRETARY ITAT, MUMBAI BENCHES, MUMBAI