For the want of prosecution appeal can be dismissed but assessee is at liverty to recall of the order only if permissible under the law

Last updated: 19 April 2012

Court :
Income Tax Appeallate Tribunal

Brief :
These appeals were originally posted for hearing on 09.11.2011 (vide AD card) and at the request of the assessee it was adjourned from time to time and finally posted for hearing on 04.04.2012 on which date none appeared on behalf of the assessee. Though the assessee has raised several grounds no material, whatsoever, was filed to contradict the findings of the learned CIT(A). Under these circumstances, applying the decision of the Hon'ble Bombay High Court in the case of M/s. Chemipol vs. Union of India in Central Excise Appeal No. 62 of 2009 we dismiss the appeals filed by the assessee for want of prosecution. Assessee is at liberty to move appropriate application for recall of the order, if permissible under the law

Citation :
M/s. Blue Star Infotech Ltd. A C I T - 6(1) 4th Floor, Band Box House Mumbai Dr. Annie Besant Road, Worli Appellant Vs. Mumbai 400030 PAN - AAACB 6385 J Respondent

IN THE INCOME TAX APPELLATE TRIBUNAL

"B" Bench, Mumbai

Before Shri D. Manmohan, Vice President and Shri Rajendra, Accountant Member

ITA No. 5750 & 5751/Mum/2010

(Assessment Years: 2003-04 & 2004-05)

M/s. Blue Star Infotech Ltd. A C I T - 6(1)

4th Floor, Band Box House Mumbai

Dr. Annie Besant Road, Worli

Appellant

Vs.

Mumbai 400030

PAN - AAACB 6385 J

Respondent

Appellant by: None

Respondent by: Shri P.C. Maurya

Date of Hearing: 04.042012

Date of Pronouncement: 04.04.2012

O R D E R

Per Rajendra, A.M.

These two appeals are filed at the instance of the assessee company and these pertain to assessment years 2003-04 & 2004-05

2. These appeals were originally posted for hearing on 09.11.2011 (vide AD card) and at the request of the assessee it was adjourned from time to time and finally posted for hearing on 04.04.2012 on which date none appeared on behalf of the assessee. Though the assessee has raised several grounds no material, whatsoever, was filed to contradict the findings of the learned CIT(A). Under these circumstances, applying the decision of the Hon'ble Bombay High Court in the case of M/s. Chemipol vs. Union of India in Central Excise Appeal No. 62 of 2009 we dismiss the appeals filed by the assessee for want of prosecution. Assessee is at liberty to move appropriate application for recall of the order, if permissible under the law.

3. In the result, appeals filed by the assessee are dismissed.

Order pronounced in the open court on 4th April 2012.

Sd/- Sd/-

(D. Manmohan) (Rajendra)

Vice President Accountant Member

Mumbai, Dated: 4th April 2012

Copy to:

1. The Appellant

2. The Respondent

3. The CIT(A) – XIV, Mumbai

4. The CIT– VI, Mumbai City

5. The DR, “B“ Bench, ITAT, Mumbai