M/S. SWABS TAPES INDIA PVT. LTD., V. ITO 8(3)(2),

MA 63/MUM/2011

• Counselvise Citation: [2011] 123 COUNSELVISE.COM (IT) 6451 (ITAT-MUMBAI)
• Duration Of Justice: 3 month(s) 13 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 13-05-2011
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: E
• Assessment Year: 2005-2006
• Appeal Filed On: 31-01-2011
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: MRS ASHIMA GUPTA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES E, MUMBAI BEFORE SHRI R.S.SYAL, AM AND SHRI VIJAY PAL RAO, JM M.A.NO.63/MUM/2011 (ARISING OUT OF ITA NO.1319/MU M/2009 : ASST.YEAR 2005-2006) M/S.SWABS TAPES INDIA PRIVATE LIMITED 2 TRIVENI BUILDING, V.P.ROAD, PARLE (WEST) MUMBI 400 056. PAN : AAHCS2019P. VS. THE INCOME TAX OFFICER WARD 8(3)(2) MUMBAI. (APPLICANT) (RESPONDENT) APPLICANT BY : --- NONE --- RESPONDENT BY : MRS.ASHIMA GUPTA O R D E R PER R.S.SYAL, AM : THIS MISCELLANEOUS APPLICATION U/S. 254(2) OF THE INCOME-TAX ACT, 1961 HAS BEEN MOVED BY THE ASSESSEE PRAYING FOR TH E RECALLING OF THE OR DER OF THE TRIBUNAL ARISING OUT OF ITA NO.1319/MUM/2009 RELA TES TO THE ASSESSMEN T YEAR 2005-2006. 2. THE HEARING OF THIS MISCELLANEOUS APPLICATION WAS FIXED ON 13.05.2011. HOWEVER, DESPITE NOTICE, NONE APPEARED ON BEHALF OF THE ASSESSEE NOR HAS IT MOVED ANY APPLICATION FOR ADJOURNMENT. THE HEAR ING OF THIS MISCELLANEOUS APPLICATION WAS EARLIER FIXED ON 29.04.2011 ON WHICH DATE ALSO NONE A PPEARED ON BEHALF OF THE ASSESSEE TO PROSECUT E ITS M.A. IT IS, THEREFORE, PR ESUMED THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTING ITS MISCELLANEOU S APPLICATION. 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 THIS M.A. FILED BY THE APPELLANT- ASSESSEE AS NOT MAINTAINABLE. 3. IN THE RESULT, TH E M.A. IS DISMISSED. ORDER PRONOUNCED ON THIS 13 TH DAY OF MAY, 2011. SD/- SD/- (VIJAY PAL RAO) (R.S.SYAL) JUDICIAL MEMBER A CCOUNTANT MEMBER MUMBAI : 13 TH MAY, 2011. DEVDAS* MA NO.63/MUM/2011 M/S.SWABS TAPES INDIA PRIVATE LIMITED. 2 COPY TO : 1. THE APPLICANT. 2. THE RESPONDENT. 3. THE CIT CONCERNED 4. THE CIT(A) VIII, MUMBAI. 5. THE DR/ITAT, MUMBAI. 6. GUARD FILE. TRUE COPY. BY ORDER ASSISTANT REGISTRAR, ITAT, MUMBAI.