M/s Castrol India Limited,Technopolis Knowledge Park,Mahakali Caves Road,Chakala, Andheri (East)Mumbai 400093. Vs. Dy. Commissioner of Income Tax, Range 8(3),Aayakar Bhavan,M.K. Road,Mumbai 400 020.
June, 14th 2012
IN THE INCOME TAX APPELLATE TRIBUNAL
MUMBAI BENCHES " C ", MUMBAI
BEFORE SHRI DINESH KUMAR AGARWAL, JM
AND SHRI RAJENDRA, A.M.
ITA No. : 8191/Mum/2010
Assessment Year : 2005-06
M/s Castrol India Limited, Dy. Commissioner of Income
Technopolis Knowledge Park, Tax, Range 8(3),
Mahakali Caves Road, Aayakar Bhavan,
Chakala, Andheri (East) Vs. M.K. Road,
Mumbai 400093. Mumbai 400 020.
PAN NO: AAACC4481E
Appellant by : None
Respondent by : Shri D.S. Sunder Singh
Date of hearing : 12-6-2012
Date of Pronouncement : 12-6-2012
PER DINESH KUMAR AGARWAL, JM :
This appeal preferred by the assessee is directed against the
order dated 27-09-2010 passed by the ld. CIT(A)- 15, Mumbai for the
assessment year 2005-06.
2. In this case, the notice of date of hearing fixing the appeal for
12-6-2012 sent to the assessee by RPAD was duly received by the
assessee as per AD Card available on record. However, at the time of
hearing, none was present on behalf of the assessee nor filed any
ITA No : 8191/Mum/2010
application for adjournment of the case. It appears that the assessee is
not interested in pursuing the appeal. It has been held by the Hon'ble
Supreme Court in the case of B.N. Bhattachargee and Anr. (118 ITR
461) (at pages 477/478) that appeal does not mean only filing of memo
of appeal but also pursuing it effectively. In cases where the assessee
does not want to pursue the appeal, Court/Tribunal have inherent
power 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
Excise Appeal No. 62 of 2009. We are convinced that the assessee is
not interested in prosecuting the appeal. We, therefore, dismiss the
appeal of the assessee as unadmitted.
3. The assessee shall, however, be at liberty to approach 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 assessee's appeal stands dismissed.
Order pronounced in the open court on 12th day of June, 2012.
( RAJENDRA ) ( DINESH KUMAR AGARWAL )
ACCOUNTANT MEMBER JUDICIAL MEMBER
Mumbai, Dt: 12.06.2012.
ITA No : 8191/Mum/2010
Copy forwarded to :
1. The Appellant,
2. The Respondent,
3. The C.I.T.
4. CIT (A)
5. The DR, - Bench, ITAT, Mumbai
ITAT, Mumbai Benches, Mumbai