Appeal Details
| RSA Number | 263319914 RSA 2010 |
|---|---|
| Assessee PAN | AAACV3457B |
| Bench | Mumbai |
| Appeal Number | ITA 2633/MUM/2010 |
| Duration Of Justice | 10 month(s) 11 day(s) |
| Appellant | VIACOM ELECTRONICS P. LTD, MUMBAI |
| Respondent | ACIT (OSD-II) CEN CIR 7, MUMBAI |
| Appeal Type | Income Tax Appeal |
| Pronouncement Date | 17-02-2011 |
| Appeal Filed By | Assessee |
| Order Result | Dismissed |
| Bench Allotted | F |
| Tribunal Order Date | 17-02-2011 |
| Assessment Year | 2006-2007 |
| Appeal Filed On | 06-04-2010 |
| Judgment Text |
IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES F MUMBAI BEFORE SHRI D.K. AGARWAL (J.M.) AND SHRI PRAMOD KUM AR (A.M.) ITA NO. 2633/MUM/2010 ASSESSMENT YEAR : 2005-2006 M/S VIACOM ELECTRONICS PVT. LTD. M.V. DAMANIA & CO. UNIT NO. 14 2 ND FLOOR MAHALAXMI INDL. ESTATE GANDHI NAGAR LOWER PAREL MUMBAI 400 013. PAN : AAACV3457B VS. A.C.I.T. (OSD-II) CENTRAL CIR. 7 MUMBAI. (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SHRI L.K. AGARWAL O R D E R PER D.K. AGARWAL J.M. THIS APPEAL PREFERRED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER DATED 25.09.2008 PASSED BY THE LEARNED CIT(A) F OR THE ASSESSMENT YEAR 2005-06. 2. AT THE TIME OF HEARING NONE WAS PRESENT ON BEHALF OF THE ASSESSEE NOR FILED ANY APPLICATION FOR ADJOURNMENT OF TH E CASE. IT APPEARS THAT THE ASSESSEE IS NOT INTERESTED IN PURSUING THE APPEAL. IT HAS BEEN HELD BY THE HONBLE SUPREME COURT IN THE CASE OF B.N. BHATTACHARGEE & ANR. (118 ITR 461) AT PAGES 477/478 ) THAT APPEAL DOES NOT MEAN ONLY FILING OF MEMO OF APPEAL BUT ALSO PURSUING IT ITA NO.2633/MUM/2010 M/S VIACOM ELE CTRONICS PVT. LTD. L 2 EFFECTIVELY. IN CASES WHERE THE ASSESSEE DOES NOT WANT TO PURSUE THE APPEAL COURT/TRIBUNAL HAVE INHERENT POWER TO DISMISS THE APPEAL FOR NON-PROSECUTION AS HELD BY THE HONBLE BOMBAY HIGH COURT IN THE CASE OF M/S CHEMIPOL VS. UNION OF INDIA IN EXCISE APPEAL NO . 62 OF 2009. WE ARE CONVINCED THAT THE ASSESSEE IS NOT INTERESTED IN PR OSECUTING THE APPEAL. WE THEREFORE DISMISS THE APPEAL OF THE A SSESSEE AS UNADMITTED. 3. THE ASSESSEE SHALL HOWEVER BE AT LIBERTY TO APPROAC H THE TRIBUNAL FOR RECALLING OF THIS ORDER IF PREVENTED BY SUFFICIENT CAUSE FOR NON-APPEARANCE ON THE DATE OF HEARING. 4. IN THE RESULT THE ASSESSEES APPEAL STANDS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 17.2.2011. SD/- (PRAMOD KUMAR) ACCOUNTANT MEMBER SD/- (D.K. AGARWAL) JUDICIAL MEMBER MUMBAI DATED 17 TH FEBRUARY 2011. RK ITA NO.2633/MUM/2010 M/S VIACOM ELE CTRONICS PVT. LTD. L 3 COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. COMMISSIONER OF INCOME TAX (APPEALS)- CENTRAL - V MUMBAI 4. COMMISSIONER OF INCOME TAX CENTRAL II MUM BAI 5. DEPARTMENTAL REPRESENTATIVE BENCH F MUMBAI //TRUE COPY// BY ORDER ASSTT. REGISTRAR ITAT MUMBAI ITA NO.2633/MUM/2010 M/S VIACOM ELE CTRONICS PVT. LTD. L 4 1 DRAFT DICTATED ON 17 . 2 .11 SR PS 2 DRAFT PLACED BEFORE AUTHOR ON 1 7 . 2 .11 SR PS 3 DRAFT PROPOSED & PLACE BEFORE THE 2 ND MEMBER JM/AM 4 DRAFT DISCUSSED/APPROVED BY 2 ND MEMBER JM/AM 5 APPROVED DRAFT COMES TO THE SR PS SR.PS 6 KEPT FOR PRONOUNCEMENT ON SR PS 7 FILE SENT TO THE BENCH CLE RK SR PS 8 DATE ON WHICH FILE GOES TO THE HEAD CLERK 9 DATE ON WHICH FILE GOES TO THE AR 10 DATE OF DESPATCH SR PS
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