ACE DIVINE JEWELLERY PRIVATE LIMITED, MUMBAI v. ITO WD 8(1)(4), MUMBAI

ITA 4444/MUM/2010 | 2007-2008
Pronouncement Date: 18-11-2011 | Result: Dismissed

Appeal Details

RSA Number 444419914 RSA 2010
Assessee PAN AFCAN7923G
Bench Mumbai
Appeal Number ITA 4444/MUM/2010
Duration Of Justice 1 year(s) 5 month(s) 18 day(s)
Appellant ACE DIVINE JEWELLERY PRIVATE LIMITED, MUMBAI
Respondent ITO WD 8(1)(4), MUMBAI
Appeal Type Income Tax Appeal
Pronouncement Date 18-11-2011
Appeal Filed By Assessee
Order Result Dismissed
Bench Allotted A
Tribunal Order Date 18-11-2011
Date Of Final Hearing 14-11-2011
Next Hearing Date 14-11-2011
Assessment Year 2007-2008
Appeal Filed On 31-05-2010
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH A MUMBAI BEFORE SHRI J. SUDHAKAR REDDY A.M. AND SHRI V. DUR GA RAO J.M. ITA NO. 4444/MUM/2010 ASSESSMENT YEAR : 2007-08 M/S ACE DIVINE JEWELLERY PVT. LTD. APPELLANT GJ-19 SDF VII SEEPZ ANDHERI (E) MUMBAI 400 096. (PAN AAFCAN7923G) VS. INCOME-TAX OFFICER-8(1)(4) RESPONDENT MUMBAI. APPELLANT BY : NONE RESPONDENT BY : MR. P.K.B. MENON DATE OF HEARING : 14/11/2011 DATE OF PRONOUNCEMENT : 18/11 /2011 ORDER PER V. DURGA RAO J.M.: THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAIN ST THE ORDER OF CIT(A)- 16 MUMBAI PASSED ON 01/04/2010 FOR THE AS SESSMENT YEAR 2007-08. 2. INITIALLY THIS CASE WAS FIXED FOR HEARING ON 11 /07/2011. SINCE THE BENCH DID NOT FUNCTION ON 11/07/2011 THE CASE WAS ADJOURNED TO 14/09/2011. ON 14/09/2011 NONE APPEARED ON BEHALF OF THE ASSESSEE AND THEREFORE THE CASE WAS ADJOURNED TO 14/11/2011 FOR WHICH NOTICE WAS ISSUED BY RPAD. ON 14/11/2011 NON E APPEARED ON BEHALF OF THE ASSESSEE NOR THERE WAS ANY REQUEST FO R ADJOURNMENT. IN THESE CIRCUMSTANCES WE ARE OF THE VIEW THAT THE AS SESSEE IS NOT INTERESTED IN PROSECUTING HIS APPEAL. IT HAS BEEN H ELD BY THE HONBLE SUPREME COURT IN THE CASE OF B.N. BHTTACHARGEE & AN R. 118 ITR 461 THAT APPEAL DOES NOT MEAN ONLY FILING OF MEMO OF AP PEAL BUT ALSO ITA NO. 4444/M/2010 M/S ACE DIVINE JEWELLERY PVT. LTD . 2 PURSUING IT EFFECTIVELY. IN CASES WHERE THE ASSESS EE DOES NOT WANT TO PURSUE THE APPEAL COURT/TRIBUNAL HAVE INHERENT POW ER TO DISMISS THE APPEAL FOR NON PROSECUTION AS HELWD BY HONBLE HIGH COURT OF MUMBAI IN THE CASE OF M/S CHEMIPOL VS. UNION OF INDIA IN E XCISE APPEAL NO. 62 OF 2009. THEREFORE RESPECTFULLY FOLLOWING THE D ECISION OF THE TRIBUNAL IN THE CASE OF MULTIPLAN (INDIA) LTD. (38 ITD 320) AND MADHYA PRADESH HIGH COURT IN LATE TUKOJIRAO HOLKAR (223 ITR 480) WE DISMISS THE APPEAL OF THE ASSESSEE FOR WANT OF P ROSECUTION. 3. IN THE RESULT THE APPEAL OF THE ASSESSEE IS DI SMISSED PRONOUNCED IN THE OPEN COURT ON THIS 18 TH DAY OF NOVEMBER 2011. SD/- SD/- (J. SUDHAKAR REDDY) (V. DURGA RAO) ACCOUNTANT MEMBER JUDI CIAL MEMBER MUMBAI DATED: 18 TH NOVEMBER 2011 KV COPY TO:- 1) THE APPELLANT. 2) THE RESPONDENT. 3) THE CIT (A) CONCERNED. 4) THE CIT CONCERNED. 5) THE DEPARTMENTAL REPRESENTATIVE A BENCH I.T .A.T. MUMBAI. BY ORDER //TRUE COPY// ASST. REGISTRAR I.T.A.T. MUMBAI.