RAJSHREE CREATIONS, MUMBAI v. DCIT 15(3), MUMBAI

ITA 1201/MUM/2011 | 2006-2007
Pronouncement Date: 09-10-2013 | Result: Dismissed

Appeal Details

RSA Number 120119914 RSA 2011
Assessee PAN ABJFS7819J
Bench Mumbai
Appeal Number ITA 1201/MUM/2011
Duration Of Justice 2 year(s) 8 month(s)
Appellant RAJSHREE CREATIONS, MUMBAI
Respondent DCIT 15(3), MUMBAI
Appeal Type Income Tax Appeal
Pronouncement Date 09-10-2013
Appeal Filed By Assessee
Order Result Dismissed
Bench Allotted D
Tribunal Order Date 09-10-2013
Assessment Year 2006-2007
Appeal Filed On 09-02-2011
Judgment Text
INCOME TAX APPELLATE TRIBUNAL MUMBAI - D BENCH. . .. . . .. . !'# !'# !'# !'# ' ' ' ' BEFORE S/SH. I.P. BANSAL JUDICIAL MEMBER & RAJENDRA ACCOUNTANT MEMBER /. ITA NO.1201/MUM/2011 $ $ $ $ % % % % / ASSESSMENT YEAR-2006-07 M/S. RAJSHREE CREATIONS D-2 PANCHAVATI GR. FLOOR HARBHANJI LANE M.G.ROAD GHATKOPAR (E) MUMBAI-400077 VS. DCIT 15(3) AAYAKAR BHAVAN M.K.ROAD MUMBAI-400020 PAN:ABJFS7819J ( &' / APPELLANT) ( ()&' / RESPONDENT) &' &' &' &' * * * * ' '' ' / APPELLANT BY : NONE ()&' + * ' / RESPONDENT BY : SHRI S.K.SINGH $ $ $ $ + ++ + / DATE OF HEARING : 09-10-2013 -.% + / DATE OF PRONOUNCEMENT : 09-10-2013 $ $ $ $ 1961 + ++ + 254 )1( ' '' ' / / / / '0 '0 '0 '0 ORDER U/S.254(1)OF THE INCOME-TAX ACT 1961(ACT) PER RAJENDRA AM ASSESSEE HAD FILED THREE GROUNDS OF APPEAL AGAINST THE ORDER DATED 22-12-2010 OF THE CIT(A)-26 MUMBAI. 2. ASSESSEE WAS INFORMED THAT MATTER WOULD BE HEARD ON 09-10-2013.DURING THE COURSE OF HEARING NOBODY APPEARED BEFORE US NOR WAS ANY APPLI CATION FOR ADJOURNING THE CASE WAS FILED BY THE ASSESSEE.IN VIEW OF ABOVE IT APPEARS THAT ASSE SSEE IS NOT INTERESTED IN PROSECUTING THIS APPEAL.HENCE THIS APPEAL OF THE ASSESSEE IS LIABLE TO BE DISMISSED FOR NON-PROSECUTION.IN THIS REGARD WE ARE SUPPORTED BY THE DECISION IN THE CAS E OF CIT VS. B.N. BHATTACHARGEE AND ANOTHER REPORTED IN 118 ITR 460 (RELEVANT PAGES 477 & 478) WHEREIN THEIR LORDSHIPS HAVE HELD THAT: THE APPEAL DOES NOT MEAN MERELY FILING OF THE AP PEAL BUT EFFECTIVELY PURSUING IT. IN THIS REGARD WE ARE ALSO SUPPORTED BY THE DECISIO N IN THE CASE OF CIT VS MULTIPLAN INDIA (P) LTD. 38 ITD 320 (DEL) AND FURTHER THE DECISION OF THE HONBLE BOMBAY HIGH COURT DATED 17.09.2010 IN THE CASE OF M/S. CHEMIPOL VS. UNION O F INDIA IN CENTRAL EXCISE APPEAL NO. 62 OF 2009.IN VIEW OF THE ABOVE AND ALSO CONSIDERING THE PROVISION OF RULE 19 OF THE APPELLATE TRIBUNAL RULES 1963 APPEAL OF THE ASSESSEE IS DIS MISSED. IN THE RESULT APPEAL OF THE ASSE SSEE IS DISMISSED FOR NON- PROSECUTION. 1 2 $1 3 4 + / $!5 + ! 67 . ORDER PRONOUNCED IN THE OP EN COURT ON 9 TH OCTOBER 2013. 2 ITA NO.1201/MUM/2011 M/S. RAJSHREE CREATIONS '0 + -.% ' 8 VDVW VDVW VDVW VDVW 9 2013 . + /. SD/- SD/- ( . .. . . .. . . I.P. BANSAL ) ( !'# !'# !'# !'# / RAJENDRA ) / JUDICIAL MEMBER ' ' ' ' /ACCOUNTANT MEMBER / MUMBAI 9$ /DATE: 09.10.2013 SK '0 '0 '0 '0 + ++ + ( : ( : ( : ( : ;':% ;':% ;':% ;':% / COPY OF THE ORDER FORWARDED TO : 1. ASSESSEE / &' 2. RESPONDENT / ()&' 3. THE CONCERNED CIT(A)/ < = 4. THE CONCERNED CIT / < = 5. DR D BENCH ITAT MUMBAI / :>/ ( $ . . . 6. GUARD FILE/ / ? ): ( //TRUE COPY// '0$ / BY ORDER @ / 6 ! DY./ASST. REGISTRAR /ITAT MUMBAI