UNIBIQS LABORATORIES LTD, V. ITO 5(2)(3),

MA 337/MUM/2011

• Counselvise Citation: [2011] 123 COUNSELVISE.COM (IT) 7269 (ITAT-MUMBAI)
• Duration Of Justice: 5 month(s) 9 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 25-11-2011
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: F
• Assessment Year: 2004-2005
• Appeal Filed On: 15-06-2011
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: P C MAURYA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES F, MUMBAI BEFORE SHRI R.S.SYAL, AM AND SHRI VIJAY PAL RAO, JM M.A.NO.337/MUM/2011 (ARISING OUT OF ITA NO.6212/MUM/2010 : ASST. YEAR 2 006-2007) M/S.UNIBIOS LABORATORIES LIMITED F-265, SOLARIS 1 2 ND FLOOR, SAKI VIHAR ROAD ANDHERI (EAST), MUMBAI 400 072. PAN : AAACU0992J. THE INCOME TAX OFFICER WARD 5(2)-3 MUMBAI. (APPLICANT) VS. (RESPONDENT) APPLICANT BY : --- NONE --- RESPONDENT BY : SHRI P.C.MAURYA DATE OF HEARING : 25.11.2011 DATE OF PRONOUNCEMENT : 25.11.2011 O R D E R PER R.S.SYAL, AM : THIS MISCELLANEOUS APPLICATION U/S.254(2) OF THE IN COME-TAX ACT, 1961 HAS BEEN MOVED BY THE ASSESSEE PRAYING FOR THE RECALLIN G OF THE ORDER OF THE TRIBUNAL DATED 7 TH APRIL, 2011 IN ITA NO.6212/MUM/2007. 2. NONE APPEARED ON BEHALF OF THE ASSESSEE TO ARGUE THE PRESENT MISCELLANEOUS APPLICATION. FURTHER THERE IS NO PRAYER FOR ADJOURN MENT DESPITE THE FACT THAT THE DATE OF HEARING WAS DULY ANNOUNCED IN THE OPEN COURT ON 04.11.2011, WHEN THE CASE WAS CALLED FOR HEARING. ON EARLIER TWO OCCASIONS ALSO I .E. ON 23.09.2011 AND 14.10.2011, THE ASSESSEE HAS BEEN GIVEN OPPORTUNITY TO PROSECUTE ITS CASE, BUT THE ASSESSEE FAILED TO APPEAR IN PERSON OR THROUGH REPR ESENTATIVE. ON THESE DATES ALSO NO APPLICATION FOR ADJOURNMENT WAS FILED. IT IS, TH EREFORE, PRESUMED THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTING ITS CASE. ACCORDINGLY, BY APPLYING THE RATIO LAID DOWN BY THE ITAT DELHI BENCH IN THE CASE OF CI T VS. MULTIPLAN INDIA (P.) LTD. [(1991) 38 ITD 320], WE DISMISS THIS MISCELLAN EOUS APPLICATION FILED BY THE ASSESSEE AS NOT MAINTAINABLE. MA NO.337/MUM/2011 M/S.UNIBIOS LABORATORIES LIMITED. 2 3. IN THE RESULT, THE MISCELLANEOUS APPLICATION IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 25 TH DAY OF NOVEMBER, 2011. SD/- SD/- (VIJAY PAL RAO) (R.S.SYAL) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI : 25 TH NOVEMBER, 2011. DEVDAS* COPY TO : 1. THE APPLICANT. 2. THE RESPONDENT. 3. THE CIT CONCERNED 4. THE CIT(A) III, MUMBAI. 5. THE DR/ITAT, MUMBAI. 6. GUARD FILE. TRUE COPY. BY ORDER ASSISTANT REGISTRAR, ITAT, MUMBAI.