CENZER INDUSTIRES LTD, V. ITO 5(1)(3),

MA 350/MUM/2011

• Counselvise Citation: [2011] 123 COUNSELVISE.COM (IT) 7413 (ITAT-MUMBAI)
• Duration Of Justice: 5 month(s) 5 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 02-12-2011
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 1999-2000
• Appeal Filed On: 27-06-2011
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: P K B MENON

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES C, MUMBAI BEFORE SHRI R.S.SYAL, AM AND SHRI VIJAY PAL RAO, JM M.A.NOS.349, 350 & 351/MUM/2011 (ARISING OUT OF ITA NOS.3731, 3732 & 3733/MUM/2007 ASST. YEARS 1998-99, 1999-2000 &2000-2001) M/S.CENZER INDUSTRIES PRIVATE LIMITED 20-B, SUGRA BUILDING 2 ND FLOOR 16 TH TRIBHUVAN ROAD, MUMBAI 400 004 PAN : AAACJ1478Q. THE INCOME TAX OFFICER WARD 5(1)(3) MUMBAI. (APPLICANT) VS. (RESPONDENT) APPLICANT BY : --- NONE --- RESPONDENT BY : SHRI P.K.B.MENON DATE OF HEARING : 02.12.2011 DATE OF PRONOUNCEMENT : 02.12.2011 O R D E R PER R.S.SYAL, AM : THESE THREE MISCELLANEOUS APPLICATIONS U/S.254(2) O F THE INCOME-TAX ACT, 1961 HAVE BEEN MOVED BY THE ASSESSEE PRAYING FOR TH E RECTIFICATION OF THE ORDERS OF THE TRIBUNAL FOR ASSESSMENT YEARS 1998-99, 1999-200 0 AND 2000-2001. 2. NONE APPEARED ON BEHALF OF THE ASSESSEE TO ARGUE THE PRESENT MISCELLANEOUS APPLICATIONS. FURTHER THERE IS NO PRAYER FOR ADJOUR NMENT. IT IS, THEREFORE, 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 CIT VS. MULTIPLAN INDIA (P.) LTD. [(1991) 38 ITD 320], WE DISMISS THE SE MISCELLANEOUS APPLICATIONS FILED BY THE ASSESSEE AS NOT MAINTAINABLE. MA NOS.349, 350 & 351/MUM/2011 M/S.CENZER INDUSTRIES LIMITED. 2 3. IN THE RESULT, THE MISCELLANEOUS APPLICATIONS AR E DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 2 ND DAY OF DECEMBER, 2011. SD/- SD/- (VIJAY PAL RAO) (R.S.SYAL) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI : 02 ND DECEMBER, 2011. DEVDAS* COPY TO : 1. THE APPLICANT. 2. THE RESPONDENT. 3. THE CIT CONCERNED 4. THE CIT(A) V, MUMBAI. 5. THE DR/ITAT, MUMBAI. 6. GUARD FILE. TRUE COPY. BY ORDER ASSISTANT REGISTRAR, ITAT, MUMBAI.