ASSOCIATED ELECTRICAL AGENCIES, MUMBAI v. DCIT 18(1), MUMBAI

ITA 4075/MUM/2009 | 2005-2006
Pronouncement Date: 28-01-2011 | Result: Dismissed

Appeal Details

RSA Number 407519914 RSA 2009
Bench Mumbai
Appeal Number ITA 4075/MUM/2009
Duration Of Justice 1 year(s) 6 month(s) 26 day(s)
Appellant ASSOCIATED ELECTRICAL AGENCIES, MUMBAI
Respondent DCIT 18(1), MUMBAI
Appeal Type Income Tax Appeal
Pronouncement Date 28-01-2011
Appeal Filed By Assessee
Order Result Dismissed
Bench Allotted E
Tribunal Order Date 28-01-2011
Assessment Year 2005-2006
Appeal Filed On 02-07-2009
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH A MUMBAI BEFORE SHRI R.S. SYAL (AM) AND SMT ASHA VIJAYARAGHA VAN (JM) ITA NO. 4075/MUM/2009 (ASSESSMENT YEAR- 2005-06) ASSOCIATED ELECTRICAL AGENCIES D.C. BOTHRA & CO. CAS 297 TARDEO ROAD WILLIE MANSION NANACHOWK 1 ST FLOOR OPP. BANK OF INDIA MUMBAI-400 007 PAN-AABFA 2768C VS. THE DCIT 18(1) PIRAMAL CHAMBERS LALBAUG MUMBAI-400 012 (APPELLANT) (RESPONDENT) APPELLANT BY: NONE RESPONDENT BY: SHRI SURENDRA KUMAR O R D E R PER ASHA VIJAYARAGHAVAN (JM) THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAIN ST THE ORDER OF THE LD. CIT(A)-XVIII MUMBAI DATED 2.4.2009 FOR THE A.Y .2005-06. 2. THE APPEAL WAS FIXED FOR HEARING ON 23.11.2010 B UT WAS ADJOURNED TO 20.01.2011 AT THE REQUEST OF THE ASSESSEE. AT THE TIME OF HEARING NONE WAS PRESENT ON BEHALF OF THE ASSESSEE NOR FILED ANY APP LICATION FOR ADJOURNMENT OF THE CASE. IT APPEARS THAT THE ASSESSEE IS NOT INTERESTED IN PURSUING THESE APPEALS. IT HAS BEEN HELD BY THE HON 'BLE SUPREME COURT IN THE CASE OF B.N. BHATTACHARGEE & ANR. (118 ITR 461 AT PAGE S 477/478) THAT APPEAL DOES NOT MEAN ONLY FILING OF MEMO OF APPEAL BUT ALSO PUR SUING IT EFFECTIVELY. IN CASES WHERE THE ASSESSEE DOES NOT WANT TO PURSUE THE APPE AL COURT/TRIBUNAL HAVE INHERENT POWER TO DISMISS THE APPEAL FOR NON PROSEC UTION AS HELD BY THE HONBLE BOMBAY HIGH COURT IN THE CASE OF M/S. CHEMIPOL VS. UNION OF INDIA IN EXCISE APPEAL ITA NO.4075/M/09 2 NO.62 OF 2009. WE ARE CONVINCED THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTING THE APPEAL. WE THEREFORE DISMISS THE APPEAL OF TH E ASSESSEE AS UNADMITTED. 3. THE ASSESSEE SHALL HOWEVER BE AT LIBERTY TO AP PROACH 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 DISMI SSED. ORDER PRONOUNCED ON THIS 28 TH DAY OF JANUARY 2011 SD/- SD/- (R.S. SYAL) ( ASHA VIJAYARAGHAVAN) ACCOUNTANT MEMBER JUDICIAL M EMBER MUMBAI DATED 28 TH JANUARY 2011. RJ COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT-CONCERNED 4. THE CIT(A)-CENTRAL - I CONCERNED 5. THE DR A BENCH TRUE COPY BY ORDER ASST. REGISTRAR I.T.A.T MUMBAI ITA NO.4075/M/09 3 DATE INITIALS 1 DRAFT DICTATED ON: 20 . 01. 201 1 SR. PS/PS 2. DRAFT PLACED BEFORE AUTHOR: 20 . 01 .201 1 ______ SR. PS/PS 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER: ______ JM/AM 4. DRAFT DISCUSSED/APPROVED BY SECOND MEMBER: ______ JM/AM 5. APPROVED DRAFT COMES TO THE SR. PS/PS: SR. PS/ PS 6. KEPT FOR PRONOUNCEMENT ON: ______ SR. PS/PS 7. FILE SENT TO THE BENCH CLERK: ______ SR. PS/PS 8. DATE ON WHICH FILE GOES TO THE HEAD CLERK: ______ 9 DATE ON W HICH FILE GOES TO THE AR 10 . DATE OF DISPATCH OF ORDER: ______