MINANATH G. KINI, THANE V. ITO 26(2)(3), MUMBAI

ITA 4381/MUM/2011

• Counselvise Citation: [2012] 140 COUNSELVISE.COM (IT) 62194 (ITAT-MUMBAI)
• Duration Of Justice: 10 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-04-2012
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2003-2004
• Appeal Filed On: 30-05-2011
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: P C MAURYA
• Section: 154

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL 'B' BENCH, MUMBAI BEFORE SHRI D. MANMOHAN, VICE PRESIDENT AND SHRI RAJENDRA, ACCOUNTANT MEMBER ITA NO. 4380, 4381 & 4382/MUM/2011 (ASSESSMENT YEARS: 2004-05, 2003-04 & 2002-03) SHRI MINANATH G. KINI INCOME TAX OFFICER - 26(2)(3) FLAT NO. 3, AMOL NAGAR MUMBAI 2ND FLOOR, BLDG. NO. 18/B VS. NAIGAON (W), VASAI, THANE PAN - AAFPK 2185 F APPELLANT RESPONDENT APPELLANT BY: NONE RESPONDENT BY: SHRI P.C. MAURYA DATE OF HEARING: 04.042012 DATE OF PRONOUNCEMENT: 04.04.2012 O R D E R PER RAJENDRA, A.M. THESE APPEALS ARE FILED BY THE ASSESSEE AND THEY PE RTAIN TO ASSESSMENT YEARS 2002-03 TO 2004-05. IN ALL THESE APPEALS ASSE SSEE FILED AN APPLICATION BEFORE THE CIT(A) UNDER SECTION 154 OF THE ACT. DUE TO NON-APPEARANCE THE PETITION FILED UNDER SECTION 154 WAS DISMISSED ON T HE GROUND THAT THE ORIGINAL ORDER PASSED BY THE CIT(A) DOES NOT CALL F OR ANY REVIEW/RECTIFICATION. 2. THOUGH THE ASSESSEE FILED APPEALS BEFORE THE TRIBUN AL THERE WERE SEVERAL DEFECTS SUCH AS SHORT PAYMENT OF FEES, NON- FILING OF REQUIRED FORMS, ETC., WHICH WAS INTIMATED TO THE ASSESSEE BY ISSUIN G DEFECT MEMO. TILL DATE ASSESSEE HAS NOT RECTIFIED THE DEFECTS. THE CASE WA S POSTED FOR HEARING ON 02.04.2012 ON WHICH DATE NONE APPEARED FOR THE ASSE SSEE AND THUS IT WAS ADJOURNED TO 04.04.2012. EVEN ON THIS DATE NONE APP EARED ON BEHALF OF THE ASSESSEE. WE ARE THEREFORE OF THE VIEW THAT THE ASS ESSEE IS NOT INTERESTED IN PROSECUTING THE APPEALS. IN THE LIGHT OF THE DECISI ON OF THE HON'BLE BOMBAY HIGH COURT IN THE CASE OF M/S. CHEMIPOL VS. UNION O F INDIA IN CENTRAL EXCISE APPEAL NO. 62 OF 2009 THE APPEALS FILED BY THE ASSE SSEE ARE HEREBY ITA NO. 4380-4382/MUM/2011 SHRI MINANATH G. KINI 2 DISMISSED FOR NON-APPEARANCE. IN FACT THE DEFECTS H AVE NOT BEEN RECTIFIED BY THE ASSESSEE, APPEALS CANNOT BE ADMITTED. THEREFORE ALL THE APPEALS REQUIRE TO BE DISMISSED AS UNADMITTED, BEING DEFECTIVE. FOR BOTH THE REASONS, AS PRONOUNCED IN THE OPEN COURT, APPEALS FILED BY THE ASSESSEE ARE DISMISSED. ASSESSEE IS FREE TO MOVE APPROPRIATE APPLICATION FO R RECALL OF THE ORDER, IF PERMISSIBLE UNDER LAW. ORDER PRONOUNCED IN THE OPEN COURT ON 4 TH APRIL 2012. SD/- SD/- (D. MANMOHAN) (RAJENDRA) VICE PRESIDENT ACCOUNTANT MEMBER MUMBAI, DATED: 4 TH APRIL 2012 COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT(A) 28, MUMBAI 4. THE CIT 26, MUMBAI CITY 5. THE DR, B BENCH, ITAT, MUMBAI BY ORDER //TRUE COPY// ASSISTANT REGISTRAR ITAT, MUMBAI BENCHES, MUMBAI N.P.