ASHWIN L. CHHEDA, MUMBAI V. ITO WD 3(1), MUMBAI

ITA 4175/MUM/2009

• Counselvise Citation: [2010] 136 COUNSELVISE.COM (IT) 2078 (ITAT-MUMBAI)
• Duration Of Justice: 10 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-05-2010
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2005-2006
• Appeal Filed On: 07-07-2009
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: VIKRAM GAUR

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH A, MUMBAI. BEFORE SHRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER AND SHRI VIJAY PAL RAO, JUDICIAL MEMBER. I.T.A. 4175 /MUM/2009. ASSESSMENT YEAR : 2005-06. ASHWIN L. CHHEDA, THE INCOME TAX OFFICER, 11, JAI LAXMI BUILDING, VS. WARD-3(1), KALYAN. SHASTRI NAGAR, NEAR NAKUL PATIL BUNGALOW, DOIBIVILI (W) 421 202. DIST. THANE. PAN : AETPC0191D APPELLANT RESPONDENT APPELLANT BY : NONE. RESPONDENT BY : SHRI VIKRAM GAUR. O R D E R PER J. SUDHAKAR REDDY, A.M. THIS IS AN APPEAL FILED BY THE ASSESSEE DIRECTED AGAINST THE ORDER OF THE CIT(APPEALS)-I, THANE DATED 13-03-200 9 FOR ASSESSMENT YEAR 2005-06. 2. NONE APPEARED ON BEHALF OF THE ASSESSEE DESPITE ISSUAL OF NOTICE BY RPAD. THERE IS NO REQUEST FOR ADJOURNMENT NOR HAS ANY COUNSEL FILED HIS VAKALATNAMA. THUS WE COME TO A CONSIDERED OPINION THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTING THE APPEA L. THEREFORE, RESPECTFULLY FOLLOWING THE DECISION OF THE TRIBUNAL IN THE CASE OF MULTIPLAN (INDIA) LTD. REPORTED IN 38 ITD 320 AND T HE DECISION OF MADHYA PRADESH HIGH COURT IN THE CASE OF LATE TUKOJ IRAO HOLKAR REPORTED IN 223 ITR 480, WE DISMISS THE APPEAL OF T HE ASSESSEE 2 FOR WANT OF PROSECUTION. IN THIS REGARD WE ALSO TAK E SUPPORT FROM THE JUDGMENT OF JURISDICTIONAL HIGH COURT IN THE C ASE OF M/S CHEMIPOL VS. UNION OF INDIA & OTHERS, CENTRAL EXCIS E APPEAL NO. 62 OF 2009, ORDER DATED 17 TH SEPT., 2009 WHEREIN IT WAS HELD THAT EVERY COURT OR TRIBUNAL HAS AN INHERENT POWER TO DISMISS THE PROCEEDING FOR NON PROSECUTION WHEN THE PETITIO NER/APPELLANT BEFORE IT DOES NOT WISH TO PROSECUTE THE PROCEEDING . APPLYING THIS PRINCIPLE, WE DISMISS THE APPEAL. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DI SMISSED. ORDER PRONOUNCED ON THIS 14 TH DAY OF MAY, 2010. SD/- SD/- (VIJAY PAL RAO) (J. SUDHAKAR REDDY) JUDICIAL MEMBER. ACCOUNTANT MEMBER. MUMBAI, DATED : 14 TH MAY, 2010. WAKODE COPY FORWARDED TO : 1. APPELLANT. 2. RESPONDENT 3. C.I.T. 4. CIT(A) 5. DR, A-BENCH. (TRUE COPY) BY ORDER ASSTT. REGISTRAR, ITAT, MUMBAI BENCHES, MUMBAI.