Sanjay L. Kondawar, Nagpur V. Assistant Commissioner of Income Tax,Circle-1, Nagpur

ITA 263/NAG/2012

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 93305 (ITAT-NAGPUR)
• Duration Of Justice: 2 year(s) 9 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-04-2015
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2007-2008
• Appeal Filed On: 05-07-2012
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: NARENDRA KANE

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE SHRI MUKUL K. SHRAWAT , JUDICIAL MEMBER AND SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER ITA NO. 263 / NAG ./ 2012 ( ASSESSMENT YEAR : 20 0 7 - 08 ) SHRI SANJAY L. KONDAWAR 601, KALYANI APARTMENTS RAMDASPET H, NAGPUR 4 4 0 010 APPELLANT V/S ASSTT. COMMISSIONER OF INCOME TAX CIRCLE - 1, ROOM NO.510 MECL BUILDING, SEMINARY HILLS NAGPUR 440 006 .... RESPONDENT PERMANENT ACCOUNT NUMBER ABZPK3539Q ITA NO. 264 / NAG ./ 2012 ( ASSESSMENT YEAR : 20 07 - 08 ) SHRI VISHAL N ANAJI KONDAWAR PLOT NO.51/52, 402, HAREKRISHNA ENCLAVE RAMDASPETH, NAGPUR 440 010 APPELLANT V/S ASSTT. COMMISSIONER OF INCOME TAX CIRCLE - 1, ROOM NO.510 MECL BUILDING, SEMINARY HILLS NAGPUR 440 006 .... RESPONDENT PER MANENT ACCOUNT NUMBER AJPDK0206K ASSESSEE BY : NONE REVENUE BY : SHRI NARENDRA KANE / DATE OF HEARING 0 7 .04.2015 / DATE OF ORDER 10.04.2015 SHRI SANJAY L. KONDAWAR VISHAL N. KONDAWAR 2 O R D E R PER BENCH TH E APPEAL S FILED BY THE D IFFERENT ASSESSEE S , ARE EMANATING FROM THE ORDER DATED 5 TH MARCH 2012 AND 2 ND MARCH 2012 RESPECTIVELY , PASSED BY THE LEARNED COMMISSIONER (APPEALS) - I , NAGPUR, FOR THE ASSESSMENT YEAR 2007 - 08 . 2. BEFORE US, NONE APPEARED ON BEHALF OF THE ASSESSEES. ON A NUMB ER OF OCCASIONS, IN THE PAST, THESE CASES WERE FIXED FOR HEARING BUT REMAINED UNATTENDED BY THE ASSESSEES . ON 9 TH SEPTEMBER 2014, THE BENCH HAS ALSO OBSERVED THAT THE APPELLANTS ARE NOT ATTENDING THE HEARING. IT APPEARS THAT THE ASSESSES ARE NOT INTERESTED IN PROSECUTING THEIR APPEAL S . 3. NOTICES OF HEARING WERE ALSO ISSUED TO BE SERVED THROUGH THE LEARNED DEPARTMENTAL REPRESENTATIVE FIXING THE DATE OF HEARING FOR 7 TH APRIL 2015 I.E., TODAY, BUT IT WAS INFORMED BY THE LEARNED DEPARTMENTAL REPRESENTATIVE, SHRI NARENDRA KANE, THAT THE APPELLANTS ARE ABSCONDING TO AVOID THE SERVICE OF NOTICES. RELEVANT CORRESPONDENCE IS ALSO PLACED ON RECORD. UNDER SUCH CIRCUMSTANCES, WE HAVE NO OPTION BUT TO PROCEED EX - PARTE AGAINST THESE APPELLANTS. 4. THE HON'BLE JURISDICTIONAL HIGH COURT IN M/S. CHEMIPOL V/S UNION OF INDIA & ORS., IN CENTRAL EXCISE APPEAL NO.62 OF 2009, VIDE JUDGMENT SHRI SANJAY L. KONDAWAR VISHAL N. KONDAWAR 3 DATED 17 TH SEPTEMBER 2009, WHILE CONSIDERING THE JUDGMENTS OF HON'BLE SUPREME COURT IN CIT V/S S. CHENIAPPA MUDALIAR, AIR 1969 SC 1068, SUNDERLAL M ANNALAL V/S NANDRAMDAS DWARKADAS, AIR 1958 MP 260, AND OTHER JUDGMENTS, OBSERVED AS FOLLOWS: - 6. WE CANNOT ALTOGETHER LOSE SIGHT OF THE RULE THAT EVERY COURT OR TRIBUNAL HAS AN INHERENT POWER TO DISMISS A PROCEEDING FOR NON - PROSECUTION WHEN THE PETIT ION / APPELLANT BEFORE IT DOES NOT WISH TO PROSECUTE THE PROCEEDINGS. IN SUCH A SITUATION, UNLESS THE STATUTE CLEARLY REQUIRES THE COURT OR TRIBUNAL TO HEAR THE APPEAL / PROCEEDING AND DECIDE IT ON MERITS, IT CAN DISMISS THE APPEAL / PROCEEDING FOR. THE DELHI BENCH OF THIS TRIBUNAL IN CIT V/S M/S. MULTIPLAN INDIA PVT. LTD. [1991] 38 ITD 320 (DEL.), HAS HELD THAT IN A SIMILAR CIRCUMSTANCES, THE APPEAL MAY BE DISMISSED AS UNADMITTED. 5. APPLYING THE AFORESAID PROPOSITIONS LAID DOWN BY THE HON'BLE JURISDICTIO NAL HIGH COURT AS WELL AS THE DECISION OF THE TRIBUNAL CITED SUPRA, WE TREAT THIS APPEAL AS UNADMITTED AND HOLD THE SAME AS LIABLE TO BE DISMISSED AS SUCH. 5. IN THE RESULT, ASSESSEES APPEALS ARE TREATED AS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT O N 10 TH APRIL 2015 SD/ - SHAMIM YAHYA ACCOUNTANT MEMBER SD/ - MUKUL K. SHRAWAT JUDICIAL MEMBER NAGPUR , DATED : 10 TH APRIL 2015 SHRI SANJAY L. KONDAWAR VISHAL N. KONDAWAR 4 COPY OF THE ORDER FORWARDED TO : (1) THE ASSESSEE ; (2) THE REVENUE; (3) THE CIT(A ) ; (4) THE CIT, NAGPUR CITY CONCERNED ; (5) THE DR, ITA T, NAGPUR ; (6) GUARD FILE . TRUE COPY BY ORDER PRADEEP J. CHOWDHURY SR. PRIVATE SECRETARY A SS ISTANT REGISTRAR ITAT, NAGPUR