BEECHINS CREATIONS P. LTD, MUMBAI v. ACIT 8(1), MUMBAI

ITA 2284/MUM/2010 | 2003-2004
Pronouncement Date: 31-01-2011 | Result: Dismissed

Appeal Details

RSA Number 228419914 RSA 2010
Assessee PAN AAACB2280Q
Bench Mumbai
Appeal Number ITA 2284/MUM/2010
Duration Of Justice 10 month(s) 7 day(s)
Appellant BEECHINS CREATIONS P. LTD, MUMBAI
Respondent ACIT 8(1), MUMBAI
Appeal Type Income Tax Appeal
Pronouncement Date 31-01-2011
Appeal Filed By Assessee
Order Result Dismissed
Bench Allotted I
Tribunal Order Date 31-01-2011
Assessment Year 2003-2004
Appeal Filed On 23-03-2010
Judgment Text
1 IN THE INCOME TAX APPELLATE TRIBUNAL I BENCH MUMBAI BEFORE SHRI D.K. AGARWAL (JM) AND SHRI RAJENDRA SI NGH(AM) ITA NO.2284/M/2010 ASSESSMENT YEAR 2003-04 M/S.BEECHINS CREATIONS PVT. LTD. THE ACIT -8(1) M UMBAI UNIT NO.2 ANDHERI IND.ESTATE VEERA DESAI ROAD ANDHERI (E) MUMBAI 400 053. PAN : AAACB 2280 Q APPELLANT RESPONDENT ASSESSEE BY : NONE REVENUE BY : SHRI P.N. DEVADASAN O R D E R PER RAJENDRA SINGH (AM) THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST OR DER DATED 18.02.2010 OF CIT(A) FOR THE ASSESSMENT YEAR 2003-04. THE ASSE SSEE IN THIS APPEAL HAD DISPUTED THE LEVY OF PENALTY UNDER SECTION 271(1)(C ). HOWEVER NO ONE APPEARED WHEN THE APPEAL CAME UP FOR HEARING TODAY (31.01.20 11) THOUGH THE NOTICE SENT BY RPAD LONG AGO HAD NOT BEEN RETURNED UNSERVE D. NEITHER SOME ONE APPEARED ON BEHALF OF THE ASSESSEE NOR ANY ADJOURNM ENT APPLICATION HAS BEEN RECEIVED. IT CAN THEREFORE BE REASONABLY CONCLUDED THAT THE ASSESSEE IS NOT INTERESTED IN PURSUING THE APPEAL. IN SUCH CASES AS HELD BY THE HONBLE HIGH COURT OF MUMBAI IN CASE OF CHEMIPOLE VS UNION OF IN DIA (EXCISE APPEAL NO.62 OF 2 2009 DATED 17.9.2009) THE COURT AND TRIBUNAL HAVE I NHERENT POWER TO DISMISS THE PROCEEDINGS FOR NON PROSECUTION. ON THE FACTS O F THE CASE WE ARE CONVINCED THAT THE ASSESSEE IS NOT SERIOUS IN PROSECUTING THE APPEAL. WE THEREFORE DISMISS THE APPEAL OF THE ASSESSEE AS UNADMITTED. 2. IN THE RESULT THE APPEAL OF THE ASSESSEE STANDS DISMISSED. 3. THE DECISION WAS PRONOUNCED IN THE OPEN COURT TO DAY I.E. 31.01.2011. SD/- SD/- ( D.K. AGARWAL ) (RAJEN DRA SINGH) JUDICIAL MEMBER ACCOUNTANT MEMBER DATE : 31.01.2011 AT :MUMBAI COPY TO : 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT(A) MUMBAI CONCERNED 4. THE CIT MUMBAI CITY CONCERNED 5. THE DR I BENCH ITAT MUMBAI // TRUE COPY// BY ORDER ASSISTANT REGISTRAR ITAT MUMBAI BENCHES MUMBAI ALK