AMIT KUMAR BAGRI, MUMBAI V. ITO 12(10(4), MUMBAI

ITA 5828/MUM/2010

• Counselvise Citation: 582819914 RSA 2010
• Duration Of Justice: 1 year(s) 3 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-10-2011
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2006-2007
• Appeal Filed On: 20-07-2010
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: MRS USHA NAIR

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH A : MUMBAI BEFORE SHRI D.K. AGARWAL, ( JUDICIAL MEMBER) AND SHRI RAJENDRA SINGH,(ACCOUNTANT MEMBER) ITA NO.5828/MUM/2010 ASSESSMENT YEAR : 2006-07 AMIT KUMAR BAGRI RAJABAHADUR COMPOUND BUILDING NO.5 TAMRIND LANE, FORT MUMBAI-400 023. ..( APPELLANT ) P.A. NO. (AEDPB 2552 D) VS. INCOME TAX OFFICER WARD- 12(1)(4) AAYAKAR BHAVAN MUMBAI. ..( RESPONDENT ) APPELLANT BY : NONE RESPONDENT BY : MRS. US HA NAIR DATE OF HEARING : 25.10.2011 DATE OF PRONOUNCEMENT : 25 TH OCTOBER, 2011 O R D E R PER RAJENDRA SINGH (AM). THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER O F CIT(A) DATED 28.4.2010 FOR THE ASSESSMENT YEAR 2006-07 . THE ASSESSEE IN THIS APPEAL HAS RAISED DISPUTES REGARDING ADDIT ION ON ACCOUNT OF INTEREST INCOME. HOWEVER NO ONE APPEARED ON B EHALF OF THE ASSESSEE AT THE TIME OF HEARING OF THE APPEAL TODAY (25 .10.2011) TO EXPLAIN THE CASE, THOUGH THE NOTICE OF HEARING HAD BEE N GIVEN WELL IN ADVANCE BY REGISTERED POST WHICH HAD NOT BEEN RETURNED BY POSTAL AUTHORITIES, NOR ANY ADJOURNMENT APPLICATION HAS BEEN RECEIVED FROM THE ASSESSEE. IT CAN, THEREFORE, BE REASONABLY CONCLUDED THAT THE ITA NO.5828/M/10 A.Y:06-07 2 ASSESSEE IS NOT INTERESTED IN PROSECUTING THE APPEAL. THE A PPEAL DOES NOT MEAN ONLY FILING OF MEMORANDUM OF APPEAL BUT AL SO PURSUING IT EFFECTIVELY 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 IS NOT INTERESTED IN PROSECUTION OF APPEAL COURT/TRIBUNAL HAVE INHERENT POWER TO DISMISS THE PRO CEEDINGS FOR NON-PROSECUTION AS HELD BY HONBLE HIGH COURT OF MUMBAI IN CASE OF M/S. CHEMIPOL VS. UNION OF INDIA IN EXCISE APPEAL NO.6 2/2009. ON THE FACTS OF THIS CASE WE ARE CONVINCED THAT THE ASSESSEE IS NOT I NTERESTED IN PURSUING THE APPEAL. WE, THEREFORE, DISMISS THE APP EAL OF THE ASSESSEE AS UNADMITTED. 2. IN THE RESULT, APPEAL OF THE ASSESSEE STANDS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 25.10.2011. SD/- SD/- (D.K. AGARWAL) (RAJENDRA SINGH ) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI, DATED: 25.10.2011. 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.