NARESH KANAYALAL RAJWANI, MUMBAI V. ITO WD22(2)2, MUMBAI

ITA 1291/MUM/2012

• Counselvise Citation: [2012] 140 COUNSELVISE.COM (IT) 59831 (ITAT-MUMBAI)
• Duration Of Justice: 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-02-2012
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 03-06-2015
• Assessment Year: 2007-2008
• Appeal Filed On: 24-02-2012
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH B, MUMBAI BEFORE SHRI I.P. BANSAL, JUDICIAL MEMBER AND SHRI RAJENDRA SINGH, ACCOUNTANT MEMBER ITA NO.1291/MUM/2012 ASSESSMENT YEAR : 2007-08 MR. NARESH KANAYALAL RAJWANI 73, JAI HIND MARKET DR. C.G. ROAD, CHEMBUR COLONY MUMBAI-400 074. PAN AAAPR 8791 F VS. INCOME TAX OFFICER WARD-22(2)2 MUMBAI. (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SHRI MOHIT JAIN DATE OF HEARING : 28.02.2013 DATE OF PRONOUNCEMENT : 28.02.2013 O R D E R PER RAJENDRA SINGH, AM: THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST TH E ORDER DATED 5.12.2011 OF CIT(A) FOR THE ASSESSMENT YEAR 2007-08 . THE ASSESSEE IN THIS APPEAL HAS RAISED DISPUTES ON SEVERAL GROUNDS HOWEV ER NO ONE APPEARED TO REPRESENT THE CASE ON BEHALF OF THE ASSESSEE WHEN T HE APPEAL CAME UP FOR HEARING ON 28.2.2013, THOUGH NOTICE OF HEARING HAD BEEN SENT WELL IN ADVANCE. NEITHER SOMEONE APPEARED TO REPRESENT THE CASE ON BEHALF OF THE ASSESSEE NOR ANY ADJOURNMENT APPLICATION HAS BEEN R ECEIVED FROM THE ASSESSEE. IT CAN, THEREFORE, BE REASONABLY CONCLUD ED THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTING THE APPEAL. THE APPEAL DO ES NOT MEAN ONLY FILING OF MEMORANDUM OF APPEAL BUT ALSO PURSUING IT EFFECTIVE LY 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 DI SMISS THE PROCEEDINGS FOR NON-PROSECUTION AS HELD BY HONBLE HIGH COURT OF MU MBAI IN CASE OF M/S. ITA NO.1291/M/12 A Y .07-08 2 CHEMIPOL VS. UNION OF INDIA IN EXCISE APPEAL NO.62/ 2009. ON THE FACTS OF THIS CASE WE ARE CONVINCED THAT THE ASSESSEE IS NOT INTE RESTED IN PURSUING THE APPEAL. WE, THEREFORE, DISMISS THE APPEAL OF THE A SSESSEE AS UNADMITTED. 2. IN THE RESULT, APPEAL OF THE ASSESSEE STANDS DIS MISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 28.02.2013. SD/- SD/- (I.P. BANSAL) JUDICIAL MEMBER (RAJENDRA SINGH) ACCOUNTANT MEMBER MUMBAI, DATED: 28.2.2013. JV. COPY TO: THE APPELLANT THE RESPONDENT THE CIT, CONCERNED, MUMBAI THE CIT(A) CONCERNED, MUMBAI THE DR BENCH TRUE COPY BY ORDER DY/ASSTT. REGISTRAR, ITAT, MUMBAI.