IN THE INCOME TAX APPELLATE TRIBUNAL
MUMBAI BENCH ‘I’ MUMBAI
BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND
SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER
ITA No.2597/Mum/2011
Assessment Year- 2006-07
M/s. Idea International Pvt. Ltd.,
36/40,
Mahalaxmi,
Mumbai-400 034
PAN-AABCI 1527J
Vs.
The ACIT, Circle 6(1),
Mumbai
(Appellant) (Respondent)
Appellant by: None
Respondent by: Shri K.G. Kutty
Date of Hearing: 01.08.2012
Date of pronouncement:01.08.2012
O R D E R
PER N.K. BILLAIYA (AM):
The assessee has filed this appeal for assessment year 2006-07 against the order of Ld. CIT(A) dt. 4.1.2011 .
2. The notice was given to assessee fixing the date of hearing on 01.08.2012 through notice board. But no one appeared on behalf of the assessee. Nor there is any application for adjournment. In view of above, it appears that assessee is not interested in prosecuting this appeal. Hence this appeal of the assessee is liable to be dismissed for non-prosecution. In this regard, we are supported by the decision in the case of CIT Vs B.N. Bhattachargee and another, reported in 118 ITR 460 (relevant pages 477 & 478) wherein their Lordships have held that:
“The appeal does not mean merely filing of the appeal but effectively pursuing it.”
4. In this regard we are also supported by the decision in the case of CIT Vs. Multiplan India (P) Ltd. 38 ITD 320 (Del).
5. In view of the above and also considering the provisions of Rule 19 of the Appellate Tribunal Rules, 1963, appeal of the assessee is dismissed.
6. In the result, appeal of the assessee is dismissed for non-prosecution.
Order pronounced in the
Sd/- Sd/-
(VIJAY PAL RAO) (N.K. BILLAIYA)
Judicial Member Accountant Member
Mumbai, Dated
Rj
Copy to:
1. The Appellant
2. The Respondent
3. The CIT-concerned
4. The CIT(A)-concerned
5. The DR ‘I’ Bench
True Copy
By Order
Asstt. Registrar, I.T.A.T, Mumbai
