GURUSWARUP SRIVASTAVA, NAVI MUMBAI V. ACIT CEN CIR 41, MUMBAI

ITA 4745/MUM/2010

• Counselvise Citation: 474519914 RSA 2010
• Duration Of Justice: 1 year(s) 1 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-07-2011
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: G
• Next Hearing Date: 24-05-2016
• Assessment Year: 2006-2007
• Appeal Filed On: 08-06-2010
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: PAVAN VED

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH G MUMBAI BEFORE SHRI RAJENDRA SINGH (AM) AND SMT. ASHA VIJAYARAGHAVAN (JM) ITA NO. 4745/MUM/2010 ASSESSMENT YEAR-2006-07 SHRI GURUSWARUP SRIVASTAVA, 601-701, OBEROY SKY HEIGHTA, PLOT NO. 120, 3 RD CROSS LOKHANDWALA COMPLEX, ANDHERI (W), MUMBAI-400 053 PAN-AKSPS 2570F VS. THE ACIT, CENTRAL CIRCLE - 41 AAYAKAR BHAVAN, MUMBAI-400 020 (APPELLANT) (RESPONDENT) APPELLANT BY: NONE RESPONDENT BY: SHRI PAVAN VED O R D E R PER ASHA VIJAYARAGHAVAN (JM) THIS APPEAL PREFERRED BY THE ASSESSEE IS DIRECTED A GAINST THE ORDER DATED 1.1.2010 PASSED BY THE LD. CIT(A)-31 FOR THE ASSESSMENT YEAR 2006-07. 2. THIS APPEAL WAS FIXED FOR HEARING ON 13.7.2011 B UT WAS ADJOURNED TO 14.7.2011 AT THE REQUEST OF THE ASSESSEE. AT THE TIME OF HEARING NONE WAS PRESENT ON BEHALF OF THE ASSESSEE NOR FILED ANY APPLICATION FOR ADJOURNMENT OF THE CASE. IT APPEARS THAT THE ASSES SEE IS NOT INTERESTED IN PURSUING THE APPEAL. IT HAS BEEN HELD BY THE HO N'BLE SUPREME COURT IN THE CASE OF B.N. BHATTACHARGEE & ANR. (118 ITR 4 61 AT PAGES 477/478) THAT APPEAL DOES NOT MEAN ONLY FILING OF M EMO OF APPEAL BUT ALSO PURSUING IT EFFECTIVELY. IN CASES WHERE THE A SSESSEE DOES NOT WANT TO ITA NO. 4745/M/2011 2 PURSUE THE APPEAL, COURT/TRIBUNAL HAVE INHERENT POW ER TO DISMISS THE APPEAL FOR NON PROSECUTION AS HELD BY THE HONBLE B OMBAY HIGH COURT IN THE CASE OF M/S. CHEMIPOL VS. UNION OF INDIA IN EXC ISE APPEAL NO.62 OF 2009. WE ARE CONVINCED THAT THE ASSESSEE IS NOT IN TERESTED 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 PREVENTED BY SUFFIC IENT CAUSE FOR NON- APPEARANCE ON THE DATE OF HEARING. 4. IN THE RESULT, THE ASSESSEES APPEAL STANDS DISM ISSED. ORDER PRONOUNCED ON THIS 14 TH DAY OF JULY, 2011 SD/- SD/- (RAJENDRA SINGH) (AS HA VIJAYARAGHAVAN) ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI, DATED 14 TH JULY, 2011 RJ COPY TO : 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT-CONCERNED 4. THE CIT(A)-CONCERNED 5. THE DR G BENCH TRUE COPY BY ORDER ASSTT. REGISTRAR, I.T.A.T, MUMBAI ITA NO. 4745/M/2011 3 DATE INITIALS 1. DRAFT DICTATED ON: 1 4 .7. 2011 SR. PS/PS 2. DRAFT PLACED BEFORE AUTHOR: 14.07.2011 SR. PS/PS 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER: JM/AM 4. DRAFT DISCUSSED/APPROVED BY SECOND MEMBER: JM/AM 5. APPROVED DRAFT COMES TO THE SR. PS/PS: SR. PS/PS 6. ORDER PRONOUNCED ON: SR. PS/PS 7. FILE SENT TO THE BENCH CLERK: 8. DATE ON WHICH FILE GOES TO THE HEAD CLERK: SR. PS/PS 9. DATE ON WHICH FILE GOES TO AR 10. DATE OF DISPATCH OF ORDER: