PIYUSH VIRANI, MUMBAI V. JTCIT SP.RG -49, MUMBAI

ITA 3631/MUM/2010

• Counselvise Citation: 363119914 RSA 2010
• Duration Of Justice: 11 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-04-2011
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 15-04-2015
• Assessment Year: 1995-1996
• Appeal Filed On: 07-05-2010
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: AJIT KUMAR SINHA
• Section: 6

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES C, MUMBAI BEFORE SHRI D.K. AGARWAL (J.M.) AND SHRI PRAMOD KUM AR (A.M.) ITA NO. 3631/MUM/2010 ASSESSMENT YEAR : 1995-96 SHRI PIYUSH VIRANI, 214, VEENA CHAMBERS, 21 DALAL STREET, FORT, MUMBAI 400 001. PAN : ABJPV 2920 Q VS. JT. CIT, SP. RANGE -49, AAYAKAR BHAWAN, M.K. ROAD, MUMBAI. (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SHRI AJIT KUMAR SINHA O R D E R PER D.K. AGARWAL, J.M. THIS APPEAL PREFERRED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER DATED 05.02.2010 PASSED BY THE LEARNED CIT(A) F OR THE ASSESSMENT YEAR 1995-96. 2. IN THIS CASE, NOTICE FIXING THE DATE OF HEARING FOR 18.4.2011 SENT BY RPAD WAS RETURNED BACK BY THE POSTAL AUTHORITIES WIT H THE REMARK N.K. IN THE ABSENCE OF ANY OTHER ADDRESS ON RECORD, WE TREAT IT AS SERVED. AT THE TIME OF HEARING NONE WAS PRESENT ON BE HALF OF THE ASSESSEE NOR FILED ANY APPLICATION FOR ADJOURNMENT OF TH E CASE. IT APPEARS THAT THE ASSESSEE IS NOT INTERESTED IN PURSUING THE APPEAL. IT HAS BEEN HELD BY THE HONBLE SUPREME COURT IN THE CASE OF B.N. BHATTACHARGEE & ANR. (118 ITR 461) AT PAGES 477/478 ) THAT APPEAL DOES NOT MEAN ONLY FILING OF MEMO OF APPEAL BUT ALSO PURSUING IT ITA NO.3631/MUM/2010 S HRI PIYUSH VIRANI L 2 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 THE HONBLE BOMBAY HIGH COURT IN THE CASE OF M/S CHEMIPOL 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 THE A SSESSEE AS UNADMITTED. 3. THE ASSESSEE SHALL, HOWEVER, BE AT LIBERTY TO APPROAC H THE TRIBUNAL FOR RECALLING OF THIS ORDER, IF PREVENTED BY SUFFICIENT CAUSE FOR NON-APPEARANCE ON THE DATE OF HEARING. 4. IN THE RESULT, THE ASSESSEES APPEAL STANDS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 18.04.2011. SD/- (PRAMOD KUMAR) ACCOUNTANT MEMBER SD/- (D.K. AGARWAL) JUDICIAL MEMBER MUMBAI, DATED 18 TH APRIL, 2011. RK COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. COMMISSIONER OF INCOME TAX (APPEALS)- 8, MUMBAI 4. COMMISSIONER OF INCOME TAX, 4 , MUMBAI 5. DEPARTMENTAL REPRESENTATIVE, BENCH C, MUMBAI //TRUE COPY// BY ORDER ASSTT. REGISTRAR, ITAT, MUMBAI ITA NO.3631/MUM/2010 S HRI PIYUSH VIRANI L 3 1 DRAFT DICTATED ON 18.4.2011 SR PS 2 DRAFT PLACED BEFORE AUTHOR ON 18.4.2011 SR PS 3 DRAFT PROPOSED & PLACE BEFORE THE 2 ND MEMBER JM/AM 4 DRAFT DISCUSSED/APPROVED BY 2 ND MEMBER JM/AM 5 APPROVED DRAFT COMES TO THE SR PS SR.PS 6 KEPT FOR PRONOUNCEMENT ON SR PS 7 FILE SENT TO THE BENCH CLERK SR PS 8 DATE ON WHICH FILE GOES TO THE HEAD CLERK 9 DATE ON WHICH FILE GOES TO THE AR 10 DATE OF DESPATCH SR PS