CHANDRA BAHADUR SINGH, MUMBAI V. ACIT CIR 10, MUMBAI

ITA 3968/MUM/2010

• Counselvise Citation: [2011] 140 COUNSELVISE.COM (IT) 49015 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-05-2011
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2004-2005
• Appeal Filed On: 14-05-2010
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: RK GUPTA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES, C, MUMBAI BEFORE S/SHRI D.K.AGARWAL (JM) AND RAJENDRA SINGH ( A.M ) ITA NO.3968/MUM/2010 (ASSESSMENT YEAR: 2004-05) SHRI CHANDRA BAHADUR SINGH, 5, SHYAM KUNJ, VIKHROLI (E), MUMBAI-400083. PAN: AAEPS9267R ACIT, CENTRAL-10, MUMBAI. APPELLANT V/S RESPONDENT APPELLANT BY : NONE RESPONDENT BY : SHRI R.K.GUPT A. O R D E R PER D.K.AGARWAL (JM) THIS APPEAL PREFERRED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER DATED 17.3.2010 PASSED BY THE LEA RNED COMMISSIONER OF INCOME TAX (A) FOR THE ASSESSMENT YEAR 2004-05. 2. AT THE TIME OF HEARING NONE WAS PRESENT ON BEHAL F OF THE ASSESSEE NOR FILED ANY APPLICATION FOR ADJOURNM ENT OF THE CASE DESPITE THE FACT THAT THE NOTICE OF DATE OF H EARING WAS DULY SERVED UPON THE ASSESSEE ON 28.4.2011. IT APPE ARS THAT THE ASSESSEE IS NOT INTERESTED IN PURSUING THE APPE AL. IT HAS BEEN HELD BY THE HON. SUPREME COURT IN THE CASE OF B N BHATTACHARGEE AND ANR.(118 ITR 461) AT PAGES 477/ 478) ITA NO.3968/MUM/2010 (ASSESSMENT YEAR: 2004-05) 2 THAT APPEAL DOES NOT MEAN ONLY FILING OF MEMO OF AP PEAL BUT ALSO PURSUING IT EFFECTIVELY. IN CASES WHERE THE A SSESSEE DOES NOT WANT TO PURSUE THE APPEAL, COURT/TRIBUNA L HAVE INHERENT POWER TO DISMISS THE APPEAL FOR NON-PROSEC UTION AS HELD BY THE HONBLE BOMBAY HIGH COURT IN THE CASE O F M/S CHEMIPOL VS. UNION OF INDIA IN EXCISE APPEAL NO.62 OF 2009. WE ARE CONVINCED THAT THE ASSESSEE IS NOT INT ERESTED 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 PREVEN TED BY SUFFICIENT CAUSE FOR NON-APPEARANCE ON THE DATE OF HEARING. 4. IN THE RESULT, THE ASSESSEES APPEAL STANDS DISM ISSED. THIS IS SO PRONOUNCED IN THE OPEN COURT AT THE TIME OF HEARING ITSELF I.E ON 19.5.2011. SD S D (RAJENDRA SINGH ) (D.K.A GARWAL) ACCOUNTANT MEMBER JUDICIAL ME MBER MUMBAI, DATED 19TH MAY, 2011 SRL:19511 ITA NO.3968/MUM/2010 (ASSESSMENT YEAR: 2004-05) 3 COPY TO: 1. APPELLANT 2. RESPONDENT 3. CIT CONCERNED 4. CIT(A) CONCERNED 5. DR CONCERNED BENCH 6. GUARD FILED. BY ORDER TRUE COPYS ASSTT. REGISTRAR, ITAT, MUMBAI