M/s Symatic Engineering Pvt.Ltd. A-6, Eden Garden,Panjarapole,Deonar,Mumbai-400088. Vs. Dy.Commissioner of Income Tax Circle 10(2), New Marine Lines Aayakar Bhavan,M.K.Road, Mumbai 400 020.
June, 09th 2012
IN THE INCOME TAX APPELLATE TRIBUNAL
" E " Bench, Mumbai
BEFORE SHRI RAJENDRA SINGH (AM) AND VIJAY PAL RAO (JM)
ITA No. 4054/M/2011
M/s Symatic Engineering Pvt.Ltd. Dy.Commissioner of Income Tax
A-6, Eden Garden, Circle 10(2),
Panjarapole, New Marine Lines
Deonar, Aayakar Bhavan,
Mumbai 400 020.
Assessee by: None
Revenue by: Shri Abhay Kant Nayak
Date of hearing: 7.6.2012
Date of pronouncement: 7.6.2012
PER RAJENDRA SINGH (AM) :
This appeal by the assessee is directed against the order dated
3.3.2011 of CIT(A) for the assessment year 2008-09. The assessee in
this appeal has raised the issue regarding depreciation on goodwill.
However, none appeared in the present case when the appeal came up
for hearing today (7.6.2012) though the assessee had been given notice
of hearing well in advance through order-sheet noting dated 15.3.2012.
Neither some one appeared on behalf of the assessee nor any
adjournment application had been received. It can therefore be
reasonably concluded that the assessee is not interested in pursuing the
2 ITA No. 4054/M/2011
appeal. The appeal does not mean only filing of memorandum of appeal
but also pursuing it effectively as held by Hon'ble Supreme Court in
case of B.N.Bhatacharjee and Anr (118 ITR 461) (at pages 477/478). In
such cases where an appellant is not interested in prosecution of appeal
Court/Tribunal have inherent power to dismiss the proceedings for non
prosecution as held by Hon'ble High Court of Mumbai in case of M/s
Chemipol V/s Union of India in Excise Appeal No.62/2009. On the facts
of this case we are convinced that the assessee is not interested in
pursuing the appeal. We, therefore, dismiss the appeal of the assessee
2. In the result, assessee's appeal stands dismissed.
The order was pronounced in ope n court on 7.6. 2012.
( VIJAY PAL RAO) (R AJENDR A SINGH )
JUDICIAL MEMBER ACCOUNTANT MEMBER
Date : 7th June, 2012.
Copy to :
1. The Appellant
2. The Respondent
3. The CIT(A), Mumbai concerned
4. The CIT, Mumbai City concerned
5. The DR "A" Bench, ITAT, Mumbai
ITAT, Mumbai Benches, Mumbai