HERTZ CHEMICALS LTD, V. ITO 8(2)(1),

MA 438/MUM/2010

• Counselvise Citation: [2011] 123 COUNSELVISE.COM (IT) 6411 (ITAT-MUMBAI)
• Duration Of Justice: 10 month(s) 19 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 27-05-2011
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: H
• Assessment Year: 2002-2003
• Appeal Filed On: 08-07-2010
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: R K GUPT

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH H, MUMBAI BEFORE SHRI D.K. AGARWAL, JUDICIAL MEMBER AND SHRI P.M.JAGTAP, ACCOUNTANT MEMBER M.A. NO. 438/MUM/2010 (ITA NO. 2009/MUM/2008) ASSESS MENT YEAR : 2002-03. HERTZ CHEMICALS LTD., THE INCOME-TAX OFFICER,, 2/3, SARAF KASKAR INDL.ESTATE, VS. 8(2)-1, MUMBAI. S.V. ROAD, JOGESHWARI (W), MUMBAI 400 102. PAN : AAACH 2664L. APPLICANT. RESPONDENT. APPLICANT BY : NONE. RESPONDENT BY: S HRI R.K.GUPT O R D E R PER P.M. JAGTAP, A.M. : BY THIS MISCELLANEOUS APPLICATION, THE ASSESSEE I S SEEKING RECTIFICATION OF THE MISTAKES ALLEGED TO HAVE CREPT IN THE ORDER OF THE TRIBUNAL DATED 22 ND DEC., 2009 PASSED IN I.T.A. NO.2009/MUM/2008. 2. IN THIS CASE, NOBODY HAS PUT IN APPEARANCE ON BE HALF OF THE ASSESSEE AT THE TIME OF HEARING FIXED ON 20-05-2011 INSPITE OF THE FACT THAT NOTICE OF THE SAID HEARING WAS SENT TO THE ASSESSEE BY RPAD AT THE ADD RESS GIVEN IN THE MISCELLANEOUS APPLICATION WELL IN ADVANCE. IT IS AL SO NOTED THAT THERE WAS NO 2 M.A.NO. 438/MUM/2010 ASSTT. YEAR : 2002-03. COMPLIANCE ON THE PART OF THE ASSESSEE TO THE NOTIC ES ISSUED EARLIER FIXING THE HEARING OF THIS MISCELLANEOUS APPLICATION FROM TIME TO TIME. IT APPEARS THAT THE ASSESSEE THUS IS NOT SERIOUSLY INTERESTED IN PROSEC UTING THIS MISCELLANEOUS APPLICATION FILED BEFORE THE TRIBUNAL. 3. CONSIDERING THE FACTS NARRATED ABOVE AND KEEPING IN MIND THE PROVISIONS OF RULE 19(2) OF THE APPELLATE TRIBUNAL RULES AS CONSI DERED BY THE TRIBUNAL IN THE CASE OF CIT VS. MULTIPLAN (INDIA) P. LTD. 38 ITD 3 20 (DEL.) AND BY HONBLE MADHYA PRADESH HIGH COURT IN THE CASE OF LATE TUKOJ IRAO HOLKAR 223 ITR 480 (M.P.), THIS MISCELLANEOUS APPLICATION OF THE ASSES SEE IS TREATED AS UNADMITTED AND DISMISSED FOR NON PROSECUTION. 4. IN THE RESULT, THE MISCELLANEOUS APPLICATION OF THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED ON THIS 27 TH DAY OF MAY, 2011. SD/- SD/- (D.K. AGARWAL) (P.M. JAGTAP) JUDICIAL MEMBER ACC OUNTANT MEMBER MUMBAI, DATED: 27 TH MAY, 2011. WAKODE 3 M.A.NO. 438/MUM/2010 ASSTT. YEAR : 2002-03. COPY TO : 1. APPLICANT. 2. RESPONDENT 3. C.I.T. 4. CIT(A) 5. DR, E-BENCH. (TRUE COPY) BY ORDE R ASSTT. REGISTRAR, ITAT, MUMBAI BEN CHES, MUMBA I.