Appeal can be treat as un-admitted for want of prosecution by the appellant

Last updated: 27 September 2012

Court :
INCOME TAX APPELLATE TRIBUNAL

Brief :
Notice of hearing was duly served upon the assessee vide RPAD on record along with the memo of defect. As the Bench did not function, the case was adjourned to 25.6.2012 and thereafter to 4.9.2012 for which both the parties were informed through notice board. However, on the date of hearing when this appeal was called upon for hearing none was present on behalf of the assessee nor filed any application for adjournment. The assessee has also not removed the defects as pointed out in the memo of defect dated 13.9.2011. It, therefore, appears to us that the assessee is not serious about pursing this appeal. Hence following the decision of the Tribunal in the case of CIT vs. Multiplan India (P) Ltd., reported in 38 ITD 320 (Del), as also the decision of the Hon’ble Madhya Pradesh High Court in the case of Estate of Late Tukojirao Holkar vs. CWT, reported in 223 ITR 480 (MP), and further the decision of the Hon’ble Bombay High Court dated 17.09.2010 in the case of M/s. Chemipol vs. Union of India in Central Excise Appeal No. 62 of 2009, we dismiss this appeal as unadmitted for want of prosecution by the assessee.

Citation :
M/s. Ideal Toll Road Investment & Operations (P) Ltd., 101, Shree Amba Shanti Chambers, Andheri Kurla Road, Andheri (E), Mumbai – 400 057. PAN: AAAC16404R (Appellant) Vs. DCIT – 8(2), Aayakar Bhavan, M.K. Road,Mumbai – 400 020. (Respondent)