JANTA GLASS WORKS, MUMBAI V. IACIT WD 22(1), NAVI MUMBAI

ITA 4273/MUM/2009

• Counselvise Citation: [2012] 119 COUNSELVISE.COM (IT) 8423 (ITAT-MUMBAI)
• Duration Of Justice: 3 year(s) 3 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-11-2012
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: I
• Next Hearing Date: 05-11-2012
• Assessment Year: 2005-2006
• Appeal Filed On: 13-07-2009
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: PRIVIN KUMAR

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES I , MUMBAI BEFORE SHRI DINESH KUMAR AGARWAL, JM AND SHRI N.K. BILLAIYA , A.M. ITA NO. : 4273/MUM/2009 ASSESSMENT YEAR : 2005-06 M/S JANTA GLASS WORKS, 2 ND FLOOR, PAREKH MARKET, M.G. ROAD, GHATKOPAR (E), PIN 400077. PAN NO: AAAFJ1800H DY.C.I.T., RANGE 22(3), INCOME TAX OFFICE, VASHI RAILWAY STATION, TOWER 5, VASHI, NAVI MUMBAI. (APPELLANT) VS. (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SHRI PRIVIN KUMAR DATE OF HEARING : 05-11-2012 DATE OF PRONOUNCEMENT : 05-11-2012 ORDER PER DINESH KUMAR AGARWAL, JM : THIS APPEAL PREFERRED BY THE ASSESSEE IS DIRECTED A GAINST THE ORDER DATED 23-4-2009 PASSED BY THE LD. CIT(A)- XXI I, MUMBAI FOR THE ASSESSMENT YEAR 2005-06. 2. IN THIS CASE, HEARING WAS INITIALLY FIXED BEFOR E THE TRIBUNAL ON 5-5-2010. SINCE THE BENCH DID NOT FUNCTION AND AS W ELL AS ON THE REQUEST OF THE ASSESSEE, THE HEARING WAS ADJOURNED TO VARIOUS DATES AND FINALLY THE HEARING WAS FIXED ON 5-11-2012 AND DISPLAYED ON THE ITA NO : 4273/MUM/2009 2 NOTICE BOARD OF THE TRIBUNAL WELL IN ADVANCE. HOWE VER, AT THE TIME OF HEARING NONE ATTENDED NOR FILED ANY APPLICATION FOR ADJOURNMENT OF THE CASE. IT APPEARS THAT THE ASSESSEE IS NOT INTERESTE D IN PURSUING THE APPEAL. IT HAS BEEN HELD BY THE HONBLE SUPREME COU RT IN THE CASE OF B.N. BHATTACHARGEE AND ANR. (118 ITR 461) (AT PAGES 477/478) THAT APPEAL DOES NOT MEAN ONLY FILING OF MEMO OF APPEAL BUT ALSO PURSUING IT EFFECTIVELY. IN CASES WHERE THE ASSESSEE DOES NOT W ANT TO PURSUE THE APPEAL, COURT/TRIBUNAL HAVE INHERENT POWER TO DISMI SS 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 APPEA L NO. 62 OF 2009. WE ARE CONVINCED THAT THE ASSESSEE IS NOT INTERESTE D IN PROSECUTING THE APPEAL. WE, THEREFORE, DISMISS THE APPEAL OF THE AS SESSEE AS UNADMITTED. 3. THE ASSESSEE SHALL, HOWEVER, BE AT LIBERTY TO A PPROACH 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 DIS MISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 5-11-2012. SD/- SD/- (N.K. BILLAIYA ) ( DINESH KUMAR AGARWAL ) ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI, DT: 5-11-2012. ITA NO : 4273/MUM/2009 3 COPY FORWARDED TO : 1. THE APPELLANT, 2. THE RESPONDENT, 3. THE C.I.T.22, MUMBAI 4. CIT (A) XXII, MUMBAI 5. THE DR, I - BENCH, ITAT, MUMBAI //TRUE COPY// BY ORDER ASSISTANT REGISTRAR ITAT, MUMBAI BENCHES, MUMBAI RK