M/S. D.K. ASSOCIATES, MUMBAI V. THE ITO 25(1)(4), MUMBAI

ITA 5276/MUM/2007

• Counselvise Citation: 527619914 RSA 2007
• Duration Of Justice: 3 year(s) 11 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-07-2011
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Next Hearing Date: 28-10-2009
• Assessment Year: 2000-2001
• Appeal Filed On: 06-08-2007
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: KUBAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH D : MUMBAI BEFORE SHRI R.V. EASWAR, (PRESIDENT) AND SHRI RAJENDRA SINGH,(ACCOUNTANT MEMBER) ITA NO. 5276/MUM/2007 ASSESSMENT YEAR : 2000-01 ITA NO. 4179/MUM/2006 ASSESSMENT YEAR : 2002-03 M/S. D.K. ASSOCIATES 7, GORAGANDHI APARTMENT 1 ST FLOOR, CHANDAVAKAR LANE BORIVALI (W) MUMBAI-400 092. ..( APPELLANT ) P.A. NO. (AAAFD 0594 L) VS. INCOME TAX OFFICER WARD 25(1)(4) MUMBAI. ..( RESPONDENT ) APPELLANT BY : NONE RESPONDENT BY : SHRI M. R. KUBAL DATE OF HEARING : 26.7.2011 DATE OF PRONOUNCEMENT : 26 TH JULY, 2011 O R D E R PER RAJENDRA SINGH (AM). THESE APPEALS BY THE ASSESSEE ARE DIRECTED AGAINST SEPARATE ORDERS DATED 22.03.2007 AND 27.04.2006 OF CIT(A) FOR THE A SSESSMENT YEAR 2000- 01 AND 2002-03. THE ASSESSEE IN THE ABOVE APPEALS HAS RAISED DISPUTES ON SEVERAL GROUNDS. HOWEVER, NO-ONE APPEARED TO REPRES ENT THE CASE ON BEHALF OF THE ASSESSEE WHEN THE APPEALS CAME UP FOR HEARIN G TODAY I.E. 26.7.2011. WE ALSO NOTE FROM THE RECORDS THAT IN THE PAST ALSO THE APPEAL HAD BEEN FIXED FOR HEARING SEVERAL TIMES AND THE ASSESSEE HAD BEEN SEEKING ADJOURNMENT AND NOT PARTICIPATING IN THE PROCEEDINGS. THIS TIM E NEITHER SOMEONE HAS APPEARED TO REPRESENT THE CASE NOR ANY ADJOURNMENT APPLICATION HAS BEEN ITA NO.5276 & 4179/M/07 & 06 A.Y:00-01 & 02-03 2 RECEIVED. IT CAN THEREFORE BE REASONABLY BE CONCLU DED THAT THE ASSESSEE IS NOT INTERESTED IN PURSUING THE APPEAL. THE APPEAL D OES NOT MEAN ONLY FILING OF MEMORANDUM OF APPEAL BUT ALSO PURSUING IT EFFECT IVELY AS HELD BY HON'BLE SUPREME COURT IN CASE OF B.N. BHATACHARJEE AND ANR. (118 ITR 461) (AT PAGES 477/478). IN SUCH CASES WHERE AN APPELLANT I S NOT INTERESTED IN PROSECUTION OF APPEAL COURT/TRIBUNAL HAVE INHEREN T POWER TO DISMISS THE PROCEEDINGS FOR NON-PROSECUTION AS HELD BY HONBLE H IGH COURT OF MUMBAI IN CASE OF M/S. CHEMIPOL VS. UNION OF INDIA IN EXCISE APPEAL NO.62/2009. ON THE FACTS OF THIS CASE WE ARE CONVINCED THAT THE AS SESSEE IS NOT INTERESTED IN PURSUING THE APPEAL. WE, THEREFORE, DISMISS BOTH T HE APPEALS OF THE ASSESSEE AS UNADMITTED. 2. IN THE RESULT, APPEALS OF THE ASSESSEE STAND DIS MISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 26.7.2011. SD/- SD/- (R.V. EASWAR) (RAJENDRA SINGH ) PRESIDENT ACCOUNTANT MEMBER MUMBAI, DATED: 26.7.2011. JV. COPY TO: THE APPELLANT THE RESPONDENT THE CIT, CONCERNED, MUMBAI THE CIT(A) CONCERNED, MUMBAI THE DR BENCH TRUE COPY BY ORDER DY/ASSTT. REGISTRAR, ITAT, MUMBAI.