RUPAM J. PAREKH, MUMBAI V. A.C.I.T.-12(1), MUMBAI

ITA 2476/MUM/2011

• Counselvise Citation: [2012] 140 COUNSELVISE.COM (IT) 59699 (ITAT-MUMBAI)
• Duration Of Justice: 9 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-01-2012
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Next Hearing Date: 27-11-2014
• Assessment Year: 2006-2007
• Appeal Filed On: 29-03-2011
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: C G K NAIR

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES D , MUMBAI BEFORE SHRI D.K. AGARWAL, J.M. AND SHRI T.R. SOOD, A.M. I.T.A. NO.2476/MUM/2011 ASSESSMENT YEAR : 2006-07 MRS. RUPAM J.PAREKH FORTUNE BUILDING, 3 RD FLOOR, 568, L.J.ROAD, FIVE GARDEN, MATUNGA (E), MUMBAI-400019 PAN:AADPP5451H ASSISTANT COMMISSIONER OF INCOME TAX 12(1), AAYAKAR BHAVAN, M K ROAD, MUMBAI-400020. (APPELLANT) VS. (RESPONDENT) DATE OF HEARING : 19.1.2012 DATE OF PRONOUNCEMENT : 19.1.2012 APPELLANT BY : NONE RESPONDENT BY : SHRI C.G.K.NAIR ORDER PER D.K. AGARWAL (JM) : THIS APPEAL PREFERRED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER DATED 2.2.2011 PASSED BY THE LD. CIT(A) FOR THE ASSESSMENT YEAR 2006-07. 2. IN THIS CASE, AT THE TIME OF HEARING, NONE WAS P RESENT ON BEHALF OF THE ASSESSEE NOR FILED ANY APPLICATION FOR ADJOURNMENT OF THE CASE. IT APPEARS THAT THE ASSES SEE IS NOT I.T.A. NO.2476/MUM/2011 ASSESSMENT YEAR : 2006-07 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 19.1.2012. SD (T.R. SOOD) ACCOUNTANT MEMBER SD (D.K. AGARWAL) JUDICIAL MEMBER MUMBAI, ON THIS 19 TH DAY OF JANUARY, 2012. I.T.A. NO.2476/MUM/2011 ASSESSMENT YEAR : 2006-07 3 SRL: COPY FORWARDED TO : 1. THE APPELLANT, 2. THE RESPONDENT, 3. THE C.I.T. 4. CIT (A) 5. THE DR CONCERNED BENCH 6. GUARD FILE. BY ORDER TRUE COPY ASSISTANT REGISTRAR ITAT, MUMBAI BENCHES, MUMBAI