MEENUM CHANDRA MOHAN, MUMBAI V. ITO 19(3)(3), MUMBAI

ITA 3705/MUM/2010

• Counselvise Citation: [2011] 140 COUNSELVISE.COM (IT) 48856 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-05-2011
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2002-2003
• Appeal Filed On: 10-05-2010
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: KUSUM INGLE

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH B MUMBAI BEFORE SHRI R.S. SYAL (AM) AND SMT. ASHA VIJAYARAGH AVAN (JM) ITA NO.3705/MUM/2010 ASSESSMENT YEAR-2002-03 MEENUM CHANDRA MOHAN, PLOT NO. 96A, TPS 3 RD FLOOR, 15 TH ROAD, BANDRA (W), MUMBAI-400 050 PAN-AADPC 1576C VS. THE ITO 19(3) - 3, PIRAMAL CHAMBERS, MUMBAI-400 012 (APPELLANT) (RESPONDENT) APPELLANT BY: NONE RESPONDENT BY: KUSUM INGLE O R D E R PER ASHA VIJAYARAGHAVAN (JM) THIS APPEAL PREFERRED BY THE ASSESSEE IS DIRECTED A GAINST THE ORDER PASSED BY THE LD. CIT DT. 22.3.2010 FOR THE ASSESSMENT YEA R 2002-03. 2. THIS APPEAL WAS FIXED FOR HEARING ON 23.5.2011. AT THE TIME OF HEARING NONE WAS PRESENT ON BEHALF OF THE ASSESSEE NOR FILE D ANY APPLICATION FOR ADJOURNMENT OF THE CASE. IT APPEARS THAT THE ASSES SEE IS NOT INTERESTED IN PURSUING THE APPEAL. IT HAS BEEN HELD BY THE HON'B LE SUPREME COURT IN THE CASE OF B.N. BHATTACHARGEE & ANR. (118 ITR 461 AT PAGE S 477/478) THAT APPEAL DOES NOT MEAN ONLY FILING OF MEMO OF APPEAL BUT ALSO PUR SUING IT EFFECTIVELY. IN CASES WHERE THE ASSESSEE DOES NOT WANT TO PURSUE THE APPE AL, COURT/TRIBUNAL HAVE INHERENT POWER TO DISMISS THE APPEAL FOR NON PROSEC UTION AS HELD BY THE HONBLE BOMBAY HIGH COURT IN THE CASE OF M/S. CHEMIPOL VS. UNION OF INDIA IN EXCISE ITA NO. 3705/M/2010 2 APPEAL NO.62 OF 2009. WE ARE CONVINCED THAT THE AS SESSEE IS NOT INTERESTED IN PROSECUTING THE APPEAL. WE, THEREFORE, DISMISS THE APPEAL OF THE ASSESSEE AS UNADMITTED. 3. THE ASSESSEE SHALL, HOWEVER, BE AT LIBERTY TO AP PROACH 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 STAND DISMI SSED. ORDER PRONOUNCED ON THIS 25 TH DAY OF MAY, 2011 SD/- SD/- (R.S.SYAL ) (ASHA VIJAYARAGHAVAN) ACCOUNTANT MEMBER JUD ICIAL MEMBER MUMBAI, DATED 25 TH MAY , 2011 RJ COPY TO : 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT-CONCERNED 4. THE CIT(A)-CONCERNED 5. THE DR B BENCH TRUE COPY BY ORDER ASSTT. REGISTRAR, I.T.A.T, MUMBAI ITA NO. 3705/M/2010 3 DATE INITIALS 1 DRAFT DICTATED ON: 23 .0 5 .2011 SR. PS/PS 2. DRAFT PLACED BEFORE AUTHOR: 23 .05 .2011 ______ SR. PS/PS 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER: _________ ______ JM/AM 4. DRAFT DISCUSSED/APPROVED BY SECOND MEMBER: _________ ______ JM/AM 5. APPROVED DRAFT COMES TO THE SR. PS/PS: _________ ______ SR. PS/PS 6. KEPT FOR PRONOUNCEMENT ON: _________ ______ SR. PS/PS 7. FILE SENT TO THE BENCH CLERK: _________ ______ SR. PS/PS 8. 9. DATE ON WHICH FILE GOES TO THE HEAD CLERK: DATE ON WHICH FILE GOES TO AR _________ ______ 10. DATE OF DISPATCH OF ORDER: _________ ______