K.C. CHHEDA & CO., MUMBAI V. ACIT 12(3), MUMBAI

ITA 2878/MUM/2010

• Counselvise Citation: 287819914 RSA 2010
• Duration Of Justice: 1 year(s) 6 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-10-2011
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 27-10-2011
• Assessment Year: 2006-2007
• Appeal Filed On: 12-04-2010
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: K G KUTTY

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.2878/MUM/2010 ASSESSMENT YEAR : 2006-07 M/S. K.C. CHHEDA & COMPANY 39/40. 4 TH FLOOR WESTERN INDIA HOUSE SIR. P.M. ROAD MUMBAI-400 001. ..( APPELLANT ) P.A. NO. (AACFK 0415 F) VS. ASSTT. COMMISSIONER OF INCOME TAX CIRCLE-12(3) MUMBAI. ..( RESPONDENT ) APPELLANT BY : NONE RESPONDENT BY : SHRI K. G. KUTTY DATE OF HEARING : 27.10.2011 DATE OF PRONOUNCEMENT : 27 TH OCTOBER, 2011 O R D E R PER RAJENDRA SINGH (AM). THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER DATED 12.2.2010 OF CIT(A) FOR THE ASSESSMENT YEAR 2006-0 7. THE ASSESSEE IN THIS APPEAL HAS RAISED DISPUTES ON SEVERAL GROUNDS. HOWE VER NO ONE APPEARED TO REPRESENT THE CASE ON BEHALF OF THE ASSESSEE WHEN T HE APPEAL CAME UP FOR HEARING TODAY I.E. (27.10.2011). THOUGH NOTICE OF HEARING HAD BEEN SENT BY RPAD WELL IN ADVANCE NEITHER SOME ONE APPEARED ON B EHALF OF THE ASSESSEE NOR ANY ADJOURNMENT APPLICATION WAS RECEIVED. WE A LSO NOTICE FROM THE PERUSAL OF RECORDS THAT ON EARLIER OCCASIONS ALSO A SSESSEE HAD ONLY SOUGHT ADJOURNMENT AND DID NOT PARTICIPATE IN THE APPEAL P ROCEEDINGS. IT CAN, ITA NO.2878/M/10 A.Y:06-07 2 THEREFORE, BE REASONABLY CONCLUDED THAT THE ASSESSEE IS NO T INTERESTED IN PROSECUTING THE APPEAL. THE APPEAL DOES NOT MEAN ON LY 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 27.10.2011. SD/- SD/- (D.K. AGARWAL) (RAJENDRA SINGH ) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI, DATED: 27.10.2011. 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.