ANANTRAM TIWARI, MUMBAI V. ITO WD 15(2)(1), MUMBAI

ITA 1044/MUM/2010

• Counselvise Citation: 104419914 RSA 2010
• Duration Of Justice: 1 year(s) 10 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-12-2011
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: G
• Next Hearing Date: 20-12-2011
• Assessment Year: misc
• Appeal Filed On: 09-02-2010
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: A K NAYAK

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES, G, MUMBAI BEFORE SHRI R.S. SYAL (A.M.) AND SHRI D.K.AGARWAL (J M) ITA NO.1044/MUM/2010 (ASSESSMENT YEAR: 2005-06) MR.ANANTRAM TIWARI, 13/577, GROUND FLOOR, OPP.S.S.GURUDWARA, G.T.B.ROAD, MUMBAI-400037 PAN:ADSPT1148B INCOME TAX OFFICER, 15(2)(1) MUMBAI. APPELLANT V/S RESPONDENT DATE OF HEARING : 20.12.2011 DATE OF PRONOUNCEMENT : 20.12.2011 APPELLANT BY : NONE RESPONDENT BY : SHRI A.K.NAYAK O R D E R PER D.K.AGARWAL (JM) THIS APPEAL PREFERRED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER DATED 26.11.2009 PASSED BY THE L D.CIT(A) FOR THE ASSESSMENT YEAR 2005-06. 2. IN THIS CASE, THE APPEAL WAS FIXED FOR HEARING O N VARIOUS OCCASIONS AND IT WAS ADJOURNED FOR DIFFEREN T REASONS. FINALLY THE APPEAL WAS FIXED FOR HEARING ON 20.12.2 011 AND THE NOTICE OF HEARING WAS PLACED ON NOTICE BOARD. ON 20.12.2011, AT THE TIME OF HEARING, NONE WAS PRESE NT ON BEHALF OF THE ASSESSEE NOR FILED ANY APPLICATION FO R ADJOURNMENT OF THE CASE. IT APPEARS THAT THE ASSES SEE IS NOT ITA NO.1044/MUM/2010 (ASSESSMENT YEAR: 2005-06) 2 INTERESTED IN PURSUING THE APPEAL. IT HAS BEEN HELD BY THE HONBLE SUPREME COURT IN THE CASE OF B.N. BHATTACHA RGEE AND ANR. (118 ITR 461) (AT PAGES 477/478) THAT APPE AL DOES NOT MEAN ONLY FILING OF MEMO OF APPEAL BUT ALSO PUR SUING IT EFFECTIVELY. IN CASES WHERE THE ASSESSEE DOES NOT W ANT TO PURSUE THE APPEAL. COURT/TRIBUNAL HAVE INHERENT POW ER TO DISMISS THE APPEAL FOR NON-PROSECUTION AS HELD BY T HE HONBLE BOMBAY HIGH COURT IN THE CASE OF M/S. CHEMI POL VS. UNION OF INDIA IN EXCISE APPEAL NO. 62 OF 2009. WE ARE CONVINCED THAT THE ASSESSEE IS NOT INTERESTED IN PR OSECUTING THE APPEAL. WE, THEREFORE, DISMISS THE APPEAL OF TH E ASSESSEE AS UNADMITTED. 3. THE ASSESSEE SHALL, HOWEVER, BE AT LIBERTY TO AP PROACH THE TRIBUNAL FOR RECALLING OF THIS ORDER, IF PREVEN TED BY SUFFICIENT CAUSE FOR NON-APPEARANCE ON THE DATE OF HEARING. 4. IN THE RESULT, THE ASSESSEES APPEAL STANDS DISM ISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 20.12.2011. SD SD ( R.S. SYAL) (D.K.AGARWAL) ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI, 20TH DECEMBER, 2011 SRL: ITA NO.1044/MUM/2010 (ASSESSMENT YEAR: 2005-06) 3 COPY TO: 1. APPELLANT 2. RESPONDENT 3. CIT CONCERNED 4. CIT(A) CONCERNED 5. DR CONCERNED BENCH 6. GUARD FILE. BY ORDER TRUE COPY ASSTT. REGISTRAR, ITAT, MUMBAI