SMT CHANDRIKA TAPYRIAH, KOLKATTA V. DY.CIT.C.C.2,

ITA 3827/MUM/2010

• Counselvise Citation: 382719914 RSA 2010
• Duration Of Justice: 11 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-05-2011
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Next Hearing Date: 07-07-2015
• Assessment Year: 2006-2007
• Appeal Filed On: 12-05-2010
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: AJIT KUMAR SINHA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH, MUMBAI BEFORE SHRI, J. SUDHAKAR REDDY, ACCOUNTANT MEMBER A ND SMT. ASHA VIJAYRAGHAVAN, JUDICIAL MEMBER ITA NO. 3822 TO 3828/MUM./2010 (ASSESSMENT YEARS : 2001-02 TO 2007-08 ) DATE OF HEARING: 4.5.2011 SMT. CHANDRIKA TAPURIAH 9, ROWDON STREET, UDAYACHAL BUILDING, FLAT NO.20, 5 TH FLOOR KOLKATA 700 017 PAN ABPPT9474K .. APPELLANT V/S DY. COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2, MUMBAI .... RESPONDENT ASSESSEE BY : NONE REVENUE BY : MR. AJIT KUMAR SINHA O R D E R PER BENCH THESE APPEALS FILED BY THE ASSESSEE, ARE DIRECTED A GAINST THE IMPUGNED ORDER DATED 26 TH FEBRUARY 2010, PASSED BY THE COMMISSIONER (APPEALS )- XXXVI, MUMBAI, FOR ASSESSMENT YEARS 2001-02 TO 2007 -08 RESPECTIVELY. 2. BEFORE US, WHEN THESE CASES WERE CALLED FOR HEARING , NONE APPEARED ON BEHALF OF THE ASSESSEE DESPITE ISSUANCE OF NOTICE B Y RPAD. ON THE EARLIER OCCASION ALSO, WHEN THESE APPEALS WERE FIXED FOR HE ARING ON 28 TH APRIL 2011, NEITHER THE ASSESSEE NOR ANY OF HER AUTHORISED REPR ESENTATIVE APPEARED. THERE IS NO PETITION SEEKING ADJOURNMENT EITHER. UN DER THESE CIRCUMSTANCES, WE COME TO A CONCLUSION THAT THE ASSESSEE IS NOT IN TERESTED IN PROSECUTING HER APPEALS. SMT. CHANDRIKA TAPURIA A.YS 2001-02 TO 2007-08 2 3. THE HON'BLE JURISDICTIONAL HIGH COURT IN M/S. CHEMI POL V/S UNION OF INDIA & ORS., IN CENTRAL EXCISE APPEAL NO.62 OF 200 9, VIDE JUDGMENT DATED 17 TH SEPTEMBER 2009, CONSIDERED THE JUDGMENT OF HON'BLE SUPREME COURT IN CIT V/S S. CHENIAPPA MUDALIAR, AIR 1969 SC 1068, AS WELL AS ANOTHER JUDGMENT IN SUNDERLAL MANNALAL V/S NANDRAMDAS DWARK ADAS, AIR 1958 MP 260, AND OTHER SUPREME COURTS JUDGMENT, HELD AS FO LLOWS:- 6. WE CANNOT ALTOGETHER LOSE SIGHT OF THE RULE THAT EVERY COURT OR TRIBUNAL HAS AN INHERENT POWER TO DISMISS A PROC EEDING FOR NON- PROSECUTION WHEN THE PETITION / APPELLANT BEFORE IT DOES NOT WISH TO PROSECUTE THE PROCEEDINGS. IN SUCH A SITUATION, UNL ESS 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 M/S. MULTIPLAN INDIA PVT. LTD. (1991) 38 ITD 320 (DEL.), HAS HELD THAT IN A SIMILAR CIRCU MSTANCES, THE APPEAL MAY BE DISMISSED AS UNADMITTED. 4. APPLYING THE AFORESAID PROPOSITIONS OF THE HON'BLE JURISDICTIONAL HIGH COURT AS WELL AS THE TRIBUNAL, WE TREAT THESE APPEA L AS UNADMITTED AND HOLD THE SAME AS LIABLE TO BE DISMISSED. 5. IN THE RESULT, ALL THE APPEALS OF THE ASSESSEE ARE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 4 TH MAY 2011. SD/- ASHA VIJAYRAGHAVAN JUDICIAL MEMBER SD/- J. SUDHAKAR REDDY ACCOUNTANT MEMBER MUMBAI, DATED: 4 TH MAY 2011 COPY TO : (1) THE ASSESSEE (2) THE RESPONDENT (3) THE CIT(A), MUMBAI, CONCERNED (4) THE CIT, MUMBAI CITY CONCERNED (5) THE DR, C BENCH, ITAT, MUMBAI TRUE COPY BY ORDER PRADEEP J. CHOWDHURY ASSISTANT REGISTRAR SR. PRIVATE SECRETARY ITAT, MUMBAI BENCHES, MUMBAI