Latest Expert Exchange Queries
sitemapHome | Registration | Job Portal for CA's | Expert Exchange | Currency Converter | Post Matrimonial Ads | Post Property Ads
News shortcuts: From the Courts | News Headlines | VAT (Value Added Tax) | Service Tax | Sales Tax | Placements & Empanelment | Various Acts & Rules | Latest Circulars | New Forms | Forex | Auditing | Direct Tax | Customs and Excise | ICAI | Corporate Law | Markets | Students | General | Indirect Tax | Mergers and Acquisitions | Continuing Prof. Edu. | Budget Extravaganza | Transfer Pricing
Popular Search: Central Excise rule to resale the machines to a new company :: cpt :: list of goods taxed at 4% :: due date for vat payment :: articles on VAT and GST in India :: ARTICLES ON INPUT TAX CREDIT IN VAT :: empanelment :: TDS :: ACCOUNTING STANDARD :: TAX RATES - GOODS TAXABLE @ 4% :: ICAI offer Get Windows 7,Office 2010 in Rs.799 Taxes :: VAT RATES :: VAT Audit :: ACCOUNTING STANDARDS :: form 3cd
« From the Courts »
  Dr. Gautam Sen vs. CCIT (Bombay High Court)
 Dr. Gautam Sen vs. CCIT (Bombay High Court)
 DCIT vs. Shivshankar R. Sharma (ITAT Mumbai)
 ACIT vs. Jawaharlal Agicha (ITAT Mumbai)
 CIT vs. M/s. D. Chetan & Co (Bombay High Court)
 Makes further amendments to Notification no. 157/90-Customs dated 28th March, 1990 regarding temporary admission under the ATA Carnet
 Appointment of Common Adjudicating Authority by DGRI - 2/2016-Customs
 ransfers Of Hon’ble Members Of The ITAT (September 2016)
 M. G. Contractors Pvt. Ltd vs. DCIT (ITAT Delhi)
 Haryana State Road & Bridges Development Corporation Ltd vs. CIT (P&H High Court)
 Dharamshibhai Sonani vs. DCIT (ITAT Ahmedabad)

Atul Ashok Ruia, Phoenix mills Compound, 462, SB Marg, Lower Parel, Mumbai 400013 Vs. ACIT, Circle 7(1), Aayakar Bhavan, Mumbai 400020
February, 12th 2013
                               Multiplan ITA Nos.6530 & 6531 of 2007 of Atul Ashok Ruia Mumbai

                     "H" Bench, Mumbai

          Before B. Ramakotaiah, Accountant Member
             & Shri Amit Shukla, Judicial Member

                   ITA Nos.6530/Mum/2007
                   (Assessment year: 2001-02)
Atul Ashok Ruia, Phoenix mills Vs. ACIT, Circle 7(1), Aayakar
Compound, 462, SB Marg,              Bhavan, Mumbai 400020
Lower Parel, Mumbai 400013
(Appellant)                             (Respondent)
                   ITA Nos.6531/Mum/2007
                   (Assessment year: 2001-02)
Ashok Kumar R. Ruia,           Vs. ACIT, Circle 7(1), Aayakar
Phoenix mills Compound, 462,         Bhavan, Mumbai 400020
SB Marg, Lower Parel,
Mumbai 400013
(Appellant)                             (Respondent)
                  Assessee by:    None
                  Department by: Smt. Neeraja Pradhan, DR

                  Date of Hearing:       04/02/2013
                  Date of Pronouncement: 07/02/2013


Per Bench.

      These   appeals   have    been       filed      by     the      assessees          on
26.10.2007 against the order of the learned CIT(A)-XIX, Mumbai,
dated 24.08.2007 in relation to assessment order under Section
143(3) r.w.s. 147 of the Act for assessment year 2001-02.
2.    These appeals were fixed for hearing from 23.01.2009
onwards, but adjourned to several times at the request of assessee
for adjournment or adjourned due to non-functioning of the Bench.
These appeals were finally fixed for hearing on 04.02.2013.
However, on the date of hearing when these appeals were called
upon for hearing, none appeared on behalf of the assessee. There
is also no application or request for adjournment. It therefore
appears to us that the assessee is not serious about pursuing
these appeals.

                                 Page 1 of 2
                                Multiplan ITA Nos.6530 & 6531 of 2007 of Atul Ashok Ruia Mumbai

3.      It has been held by the Hon'ble Supreme Court in the case of
CIT vs. B. N. Bhattacharjee & Another(SC) Supreme Court Decision
dt,04-05-1979, 118 ITR 461(SC) at pages 477/478 that appeal does
not mean filing memo of appeal but also pursuing it effectively. In
cases where assessee does not want to pursue the appeal,
Court/Tribunal have inherent powers to dismiss the appeal for non
prosecution as held by 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.

4.      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 un-admitted for want of prosecution by the assessee.

5.      Assessee shall however, at liberty to approach the Tribunal
for recalling this order if prevented by sufficient cause for non
appearance on the date of hearing.

6.      In the result, appeals filed by assessees are dismissed.

        Order pronounced in the open court on 7th February, 2013

             Sd/-                             Sd/-
         (Amit Shukla)                  (B. Ramakotaiah)
       Judicial Member                 Accountant Member
Mumbai, dated 7th February, 2013.
Copy to:
  1. The Appellant
  2. The Respondent
  3. The concerned CIT(A)
  4. The concerned CIT
  5. The DR, " H " Bench, ITAT, Mumbai
                             By Order

                         Assistant Registrar
                    Income Tax Appellate Tribunal,
                      Mumbai Benches, MUMBAI
                                Page 2 of 2
Home | About Us | Terms and Conditions | Contact Us
Copyright 2016 CAinINDIA All Right Reserved.
Designed and Developed by Binarysoft Technologies Pvt. Ltd.
Binarysoft Technologies - About Us

Transfer Pricing | International Taxation | Business Consulting | Corporate Compliance and Consulting | Assurance and Risk Advisory | Indirect Taxes | Direct Taxes | Transaction Advisory | Regular Compliance and Reporting | Tax Assessments | International Taxation Advisory | Capital Structuring | Withholding tax advisory | Expatriate Tax Reporting | Litigation | Badges | Club Badges | Seals | Military Insignias | Emblems | Family Crest | Software Development India | Software Development Company | SEO Company | Web Application Development | MLM Software | MLM Solutions