AVNI K SHAH, MUMBAI V. ITO WD 18(3)(1), MUMBAI

ITA 2598/MUM/2010

• Counselvise Citation: 259819914 RSA 2010
• Duration Of Justice: 1 year(s) 6 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-11-2011
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 02-11-2011
• Assessment Year: 2005-2006
• Appeal Filed On: 05-04-2010
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: PARTHASARTHY NAIK
• Section: 263

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH A : MUMBAI BEFORE SHRI D.K. AGARWAL, ( JUDICIAL MEMBER) AND SHRI RAJENDRA SINGH,(ACCOUNTANT MEMBER) ITA NO.2598/MUM/2010 ASSESSMENT YEAR : 2005-06 MS. AVNI K. SHAH J.D. SANGHAVI & CO. CHARTERED ACCOUNTANTS 409, JOLLY BHAVAN NO.2 7, MARINE LINES MUMBAI-400 020. ..( APPELLANT ) P.A. NO. (ANOPS 8751 P) VS. INCOME TAX OFFICER(H.Q.)-18 MUMBAI-. ..( RESPONDENT ) APPELLANT BY : NONE RESPONDENT BY : SHRI PA RTHASARTHY NAIK DATE OF HEARING : 2.11.2011 DATE OF PRONOUNCEMENT : 2 ND NOVEMBER, 2011 O R D E R PER RAJENDRA SINGH (AM). THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER D ATED 6.1.2010 OF CIT UNDER SECTION 263 OF THE INCOME TAX ACT . THE ASSESSEE IN THIS APPEAL HAS CHALLENGED THE JURISDICTION OF CIT UNDER SECTION 263 OF THE INCOME TAX ACT AS WELL AS THE MERIT O F ADDITION HOWEVER, NO ONE APPEARED TO REPRESENT THE CASE ON BEH ALF OF THE ASSESSEE WHEN THE APPEAL CAME UP FOR HEARING TODAY I.E., ON 2.11.2007. IT IS ALSO NOTICED FROM THE RECORD THAT ON THE LAST DATE OF ITA NO.2598/M/10 A.Y:05-06 2 HEARING ON 4.3.2011 THE ASSESSEE HAD ONLY SOUGHT ADJOURN MENT AND HAD NOT PARTICIPATED IN THE PROCEEDINGS. THIS TIME NE ITHER SOMEONE HAS APPEARED ON BEHALF OF THE ASSESSEE NOR ANY ADJOURNME NT APPLICATION HAS BEEN RECEIVED. UNDER THESE CIRCUMSTANCES IT CAN REASONABLY BE CONCLUDED THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTING THE 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 APPELLA NT IS NOT INTERESTED IN PROSECUTION OF APPEAL COURT/TRIBUNAL H AVE INHERENT POWER TO DISMISS THE PROCEEDINGS FOR NON-PROSECUTION AS HEL D BY HONBLE HIGH COURT OF MUMBAI IN CASE OF M/S. CHEMIPOL VS. UNION OF INDIA IN EXCISE APPEAL NO.62/2009. ON THE FACTS OF T HIS CASE WE ARE CONVINCED THAT THE ASSESSEE IS NOT INTERESTED IN PURSUING TH E APPEAL. WE, THEREFORE, DISMISS THE APPEAL OF THE ASSESSEE AS UNADMI TTED. 2. IN THE RESULT, APPEAL OF THE ASSESSEE STANDS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 2.11.2011. SD/- SD/- (D.K. AGARWAL) (RAJENDRA SINGH ) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI, DATED: 2.11.2011. JV. ITA NO.2598/M/10 A.Y:05-06 3 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.