Hindustan Exploration Co. Ltd, V. The JCIT Spl Rg - 1,

ITA 5534/MUM/2003

• Counselvise Citation: [2011] 140 COUNSELVISE.COM (IT) 55159 (ITAT-MUMBAI)
• Duration Of Justice: 8 year(s) 1 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-09-2011
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: F
• Next Hearing Date: 27-09-2016
• Assessment Year: misc
• Appeal Filed On: 05-08-2003
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: PARTHASARATHI NAIQ

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH F, MUMBAI BEFORE SHRI J. SUDHAKAR REDDY, A.M. AND SHRI V. DUR GA RAO, J.M. ITA NO. 5534/MUM/2003 ASSESSMENT YEAR : 1997-08 HINDUSTAN OIL EXPLORATION COMPANY LTD., APPELL ANT ANAND HOUSE, 13 TH ROAD, OFF LINKING ROAD, KHAR (WEST), MUMBAI 400 052. (PAN AAACH1407P) VS. JT. COMMISSIONER OF INCOME-TAX), RESPONDENT SPECIAL RANGE 1, MUMBAI. APPELLANT BY : NONE RESPONDENT BY : MR. PARTHASARATHI NAIQ DATE OF HEARING : 05/09/2011 DATE OF PRONOUNCEMENT : 14/09 /2011 ORDER PER V. DURGA RAO, J.M.: THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAIN ST THE ORDER OF CIT(A)-IX, MUMBAI, PASSED ON 10/06/2003 FOR THE ASS ESSMENT YEAR 1997-98. 2. IN THIS CASE, THE CASE WAS ADJOURNED FROM 10/08/ 2006 TO 14/06/2011 UMPTEEN NUMBER OF TIMES, MOSTLY, ON THE REQUEST OF THE ASSESSEE FOR ADJOURNMENTS. WHEN THE CASE IS FIXED F OR HEARING ON THE LAST OCCASION, I.E. ON 05/09/2011 NONE APPEARED ON BEHALF OF THE ASSESSEE NOR THERE WAS ANY REQUEST FOR ADJOURNMENT. IN THESE CIRCUMSTANCES, WE ARE OF THE VIEW THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTING HIS APPEAL. IT HAS BEEN HELD BY THE HONBLE SUPREME COURT IN THE CASE OF B.N. BHTTACHARGEE & ANR., 118 ITR 461 THAT APPEAL DOES NOT MEAN ONLY FILING OF MEMO OF APPEAL BUT ALSO PURSUING IT EFFECTIVELY. IN CASES WHERE THE ASSESSEE DOES N OT WANT TO PURSUE ITA NO. 5534/MUM/2003 HINDUSTAN OIL EXPLORATION CO. LTD. 2 THE APPEAL, COURT/TRIBUNAL HAVE INHERENT POWER TO D ISMISS THE APPEAL FOR NON PROSECUTION AS HELD BY HONBLE HIGH COURT O F MUMBAI IN THE CASE OF M/S CHEMIPOL VS. UNION OF INDIA IN EXCISE A PPEAL NO. 62 OF 2009. THEREFORE, RESPECTFULLY FOLLOWING THE DECISIO N OF THE TRIBUNAL IN THE CASE OF MULTIPLAN (INDIA) LTD., (38 ITD 320) AN D MADHYA PRADESH HIGH COURT IN LATE TUKOJIRAO HOLKAR (223 ITR 480), WE DISMISS THE APPEAL OF THE ASSESSEE FOR WANT OF PROSECUTION. 3. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DI SMISSED PRONOUNCED IN THE OPEN COURT ON THIS 14 TH DAY OF SEPTEMBER, 2011. SD/- SD/- (J. SUDHAKAR REDDY) (V. DURGA RAO) ACCOUNTANT MEMBER JUDI CIAL MEMBER MUMBAI, DATED: 14 TH SEPTEMBER, 2011 KV COPY TO:- 1) THE APPELLANT. 2) THE RESPONDENT. 3) THE CIT (A) CONCERNED. 4) THE CIT CONCERNED. 5) THE DEPARTMENTAL REPRESENTATIVE, F BENCH, I.T .A.T., MUMBAI. BY ORDER //TRUE COPY// ASST. REGISTRAR, I.T.A.T., MUMBAI.