MITTAL FABRICS MFG CO,. P . LTD, V. ADDL CIT (TDS) RG 2,

MA 442/MUM/2011

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 8783 (ITAT-MUMBAI)
• Duration Of Justice: 10 month(s) 27 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 27-07-2012
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: H
• Assessment Year: 2000-2001
• Appeal Filed On: 30-08-2011
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI H BENCH MUMBAI BENCHES, MUMBAI BEFORE SHRI P M JAGTAP , AM & SHRI VIJAY PAL RAO, JM MISCELLANEOUS APPLICATION NO. 442/MUM/2011 ARISING OUT OF ITA NO.4337/MUM/2010 (ASST YEAR 2000-01) MITTAL FABRICS MFG CO P LTD 413 BASANT WADI 5 TH FLOOR KALBADEVI ROAD MUMBAI 2 VS THE ADDL COMMR OF INCOME TAX(TDS) RANGE 2, MUMBAI (APPELLANT) (RESPONDENT) PAN NO. AAACM4017E ASSESSEE BY NONE REVENUE BY SH C G K NAIR DT.OF HEARING 20 TH JULY 2012 DT OF PRONOUNCEMENT 27 TH , JULY 2012 PER VIJAY PAL RAO, JM THE ASSESSEE HAS FILED THIS MISCELLANEOUS APPLICATI ON WITH PRAYER TO RECALL THE ORDER OF THE TRIBUNAL IN ITA NO 4337/MUM/2010 D ATED 20 TH JULY 2011 DISMISSING THE APPEAL OF THE ASSESSEE FOR NON PROSE CUTION. 2 DESPITE SENDING NOTICE BY RPAD, NONE APPEARED AT THE TIME OF HEARING OF THIS MISCELLANEOUS APPLICATION. WE FIND THAT ON T HE EARLIER OCCASIONS ALSO NONE APPEARED ON BEHALF OF THE APPLICANT/ASSESSEE. THE A CKNOWLEDGEMENT OF THE NOTICE SENT BY RPAD IS ON RECORD. IT APPEARS THAT THE ASSESSEE IS NOT INTERESTED IN THE PROSECUTION OF THE CASE. WE FIND THAT THE R ATIO EMANATING FROM THE DECISION RENDERED BY HONBLE MADHYA PRADESH HIGH CO URT IN THE CASE OF LATE TUKOJIRAO HOLKAR VS. COMMISSIONER OF WEALTH TAX 223 ITR 480 AND THE TRIBUNAL DECISION IN CIT VS. MULTIPLAN INDIA LIMITED 38 ITD 320 IS THAT THE MISCELLANEOUS APPLICATION CAN BE DISMISSED FOR NON-PROSECUTION. HENCE, FOLLOWING THE MA 442/M/2011 MITTAL FABRICS MFG CO P LTD 2 PRECEDENT, WE DISMISS THIS MISCELLANEOUS APPLICATIO N FOR NON-PROSECUTION IN LIMINE. 3 IN THE RESULT, THE MISCELLANEOUS APPLICATION FILE D BY THE ASSESSEE IS DISMISSED. ORDER ORDER ORDER ORDER PRONOUNCED IN PRONOUNCED IN PRONOUNCED IN PRONOUNCED IN THE OPEN COURT ON THE THE OPEN COURT ON THE THE OPEN COURT ON THE THE OPEN COURT ON THE 27 2727 27 TH THTH TH , ,, , DAY OF JULY 2012 DAY OF JULY 2012 DAY OF JULY 2012 DAY OF JULY 2012 SD/- SD/- ( P M JAGTAP ) ACCOUNTANT MEMBER ( VIJAY PAL RAO ) JUDICIAL MEMBER PLACE: MUMBAI : DATED: 27 TH ,JULY 2012 RAJ* COPY FORWARDED TO: 1 APPELLANT 2 RESPONDENT 3 CIT 4 CIT(A) 5 DR /TRUE COPY/ BY ORDER DY /AR, ITAT, MUMBAI