PRADEEP S. GAWAND, MUMBAI V. ITO 23(3)(1), MUMBAI

ITA 530/MUM/2010

• Counselvise Citation: [2010] 135 COUNSELVISE.COM (IT) 4242 (ITAT-MUMBAI)
• Duration Of Justice: 8 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-10-2010
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 04-05-2011
• Assessment Year: 2000-2001
• Appeal Filed On: 21-01-2010
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH: C BEFORE SHRI R.S.SYAL, ACCOUNTANT MEMBER AND SHRI V.DURGA RAO, JUDICIAL MEMBER ITA NO.530(MUM)/2010 (ASSESSMENT YEAR: 2000-01) SHRI PRADEEP S GAWAND, 101, GANPAT APARTMENTS (SUHAS SADAN) BEHIND APNA BAZAR, J.NEHRU ROAD, MULUND (W) MUMBAI-400 080 PAN: AABPG 2386 G APPELLANT VS. INCOME-TAX OFFICER 23(3)(1) MUMBAI. RESPONDENT APPELLANT BY : NONE RESPONDENT BY : SHRI A.K. SINGH. O R D E R PER V.DURGA RAO, JM: THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST TH E ORDER OF THE CIT(APPEALS)-XXIII, MUMBAI, DATED 31-8-2009 FOR THE ASSESSMENT YEAR 2000-01. 2. AT THE TIME OF HEARING NONE APPEARED ON BEHALF OF THE ASSESSEE. THERE WAS NO REQUEST FOR ADJOURNMENT ALS O. THEREFORE, IT CAN BE CONCLUDED THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTING APPEAL. IN THE CASE OF CHEMIPOL THE HONBLE JURISDICTIONAL HIGH COURT HAS HELD THAT THE TRIBUNA L HAS INHERENT POWER TO DISMISS AN APPEAL FOR NON-APPEARANCE OF AP PELLANT. THE ITA 530/MUM/2010 PAGE 2 OF 2 HONBLE MADHYA PRADESH HIGH COURT IN THE CASE OF ESTATE OF LATE TUKOJIRAO HOLKAR V/S CWT (223 ITR 480)(MP) AND THE DELHI BENCH OF THE TRIBUNAL IN THE CASE OF MULTIPLAN (38 ITD 32 0) HAVE ALSO TAKEN A SIMILAR VIEW. IN THE LIGHT OF THE SAME, WE DISMISS THE APPEAL IN LIMINE FOR NON-PROSECUTION. ORDER PRONOUNCED IN THE OPEN COURT ON 20TH OC TOBER, 2010. SD/- SD/- (R. S. SYAL) (V. DURGA RAO) ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI : DATED : 20 TH OCTOBER, 2010 EKS* COPY TO:- 1. THE APPELLANT 2. THE RESPONDENT 3. CIT- CONCERNED 4. CIT(A)- CONCERNED 5. DEPARTMENTAL REPRESENTATIVE C BENCH BY ORDER ASST REGISTRAR, ITAT, MUMBAI DATE INITIALS DRAFT DICTATED ON SR.PS DRAFT PLACED BEFORE AUTHOR SR.PS DRAFT PROPOSED & PLACED BEFORE SECOND MEMBER JM/AM DRAFT DISCUSSED & APPROVED BY SECOND MEMBER JM/AM APPROVED DRAFT COMES TO SR.PS SR.PS KEPT FOR PRONOUNCEMENT ON SR.PS FILE SENT TO BENCH CLERK SR.PS DATE ON WHICH FILE GOES TO THE HEAD CLERK DATE OF DISPATCH OF ORDER.