GIRIRAJ RATAN MOHTA, MUMBAI V. ITO 14(1)-2, MUMBAI

ITA 2654/MUM/2011

• Counselvise Citation: [2012] 140 COUNSELVISE.COM (IT) 59723 (ITAT-MUMBAI)
• Duration Of Justice: 9 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-01-2012
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: G
• Next Hearing Date: 09-02-2015
• Assessment Year: 2006-2007
• Appeal Filed On: 06-04-2011
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: A K NAYAK

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH G, MUMBAI BEFORE SHRI B. RAMAKOTAIAH, A.M. AND SHRI V. DURGA RAO, J.M. ITA NO. 2654/MUM/2011 ASSESSMENT YEAR : 2006-07 GIRIRAJ RATAN MOHTA, APPELLANT 6/8, VITHAL WADI, KALBADEVI, MUM BAI 400 002 (PAN AACPM5388F) VS. INCOME-TAX OFFICER - 24(1)(4), RESPONDENT MUMBAI. APPELLANT BY : NONE RESPONDENT BY : MR. A.K. NAYAK DATE OF HEARING : 31/01/2012 DATE OF PRONOUNCEMENT : 31/01 /2012 ORDER PER V. DURGA RAO, J.M.: THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAIN ST THE ORDER OF CIT(A)- 25, MUMBAI, PASSED ON 17/01/2011 FOR THE AS SESSMENT YEAR 2006-07. 2. WHEN THE APPEAL IS FIXED FOR HEARING TODAY I.E. ON 31/01/2012 NONE APPEARED ON BEHALF OF THE ASSESSEE NOR THERE W AS ANY REQUEST FOR ADJOURNMENT. IN THESE CIRCUMSTANCES, WE ARE OF THE VIEW THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTING HIS APPEA L. IT HAS BEEN HELD BY THE HONBLE SUPREME COURT IN THE CASE OF B.N. BH TTACHARGEE & ANR., 118 ITR 461 THAT APPEAL DOES NOT MEAN ONLY FI LING OF MEMO OF APPEAL BUT ALSO PURSUING IT EFFECTIVELY. IN CASES WHERE THE ASSESSEE DOES NOT WANT TO PURSUE THE APPEAL, COURT/TRIBUNAL HAVE INHERENT POWER TO DISMISS THE APPEAL FOR NON PROSECUTION AS HELD BY HONBLE HIGH COURT OF MUMBAI IN THE CASE OF M/S CHEMIPOL VS . UNION OF INDIA IN EXCISE APPEAL NO. 62 OF 2009. THEREFORE, RESPECT FULLY FOLLOWING THE ITA NO. 2654/M/2011 GIRIRAJ RATAN MOHTA 2 DECISION OF THE TRIBUNAL IN THE CASE OF MULTIPLAN ( INDIA) LTD., (38 ITD 320) AND MADHYA PRADESH HIGH COURT IN LATE TUKOJIRA O HOLKAR (223 ITR 480), WE DISMISS THE APPEAL OF THE ASSESSEE FOR WANT OF PROSECUTION. 3. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DI SMISSED. PRONOUNCED IN THE OPEN COURT ON THIS 31ST DAY OF J ANUARY, 2012, UPON CONCLUSION OF HEARING. SD/- SD/- (B. RAMAKOTAIAH) (V. DURGA RAO) ACCOUNTANT MEMBER JUDI CIAL MEMBER MUMBAI, DATED: 31 ST JANUARY, 2012. KV COPY TO:- 1) THE APPELLANT. 2) THE RESPONDENT. 3) THE CIT (A) CONCERNED. 4) THE CIT CONCERNED. 5) THE DEPARTMENTAL REPRESENTATIVE, G BENCH, I.T .A.T., MUMBAI. BY ORDER //TRUE COPY// ASST. REGISTRAR, I.T.A.T., MUMBAI.