M/s. REETZ PVT. LTD., MUMBAI V. DCIT 1(3), MUMBAI

ITA 6161/MUM/2005

• Counselvise Citation: 616119914 RSA 2005
• Duration Of Justice: 6 year(s) 2 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-12-2011
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 01-12-2011
• Assessment Year: 2002-2003
• Appeal Filed On: 17-10-2005
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SHANTAM BOSE

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH, MUMBAI BEFORE SHRI D. MANMOHAN, VICE PRESIDENT, AND SHRI J. SUDHAKAR REDDY, JUDICIAL MEMBER ITA NO. 6161/MUM./2005 (ASSESSMENT YEAR : 2002-03 ) RITZ PRIVATE LIMITED 199, CHURCHGATE RECLAMATION MUMBAI 400 020 PAN AAACR5178D .. APPELLANT V/S DY. COMMISSIONER OF INCOME TAX CIRCLE-1(3), AAYAKAR BHAVAN 101, MAHARSHI KARVE MARG MUMBAI 400 020 .... RESPONDENT ASSESSEE BY : NONE REVENUE BY : MR. SHANTAM BOSE DATE OF HEARING 01.12.2011 DATE OF ORDER O R D E R PER J. SUDHAKAR REDDY, A.M. THIS APPEAL PREFERRED BY THE ASSESSEE, IS DIRECTED AGAINST THE IMPUGNED ORDER DATED 12 TH SEPTEMBER 20005, PASSED BY THE COMMISSIONER (APPEALS)-XXI, MUMBAI, FOR ASSESSMENT YEAR 2002-03. 2. AFTER HEARING THE LEARNED DEPARTMENTAL REPRESENTATI VE, MR. SHAMTAM BOSE, ON BEHALF OF THE REVENUE AND ON PERUSAL OF TH E MATERIAL AVAILABLE ON RITZ PRIVATE LIMITED ITA NO. 6161/MUM./2005 2 RECORD, WE FIND THAT, ORIGINALLY, THIS APPEAL WAS F IXED FOR HEARING ON 19 TH NOVEMBER 2008, AND SINCE THE ASSESSEE DID NOT APPEA R BEFORE THE BENCH, THE APPEAL WAS DISMISSED IN LIMINI. SUBSEQUENTLY, T HE ASSESSEE, BY WAY OF FILING MISCELLANEOUS APPLICATION, COULD SUCCEED IN RECALLING THE ORDER FOR HEARING. IN THE TRIBUNAL ORDER DATED 26 TH AUGUST 2006, PASSED IN MISCELLANEOUS APPLICATION NO.282/MUM./2011, THE DAT E OF HEARING AS 10 TH AUGUST 2011, WAS ANNOUNCED IN THE OPEN COURT. LASTL Y, THROUGH NOTICE BOARD, THIS APPEAL WAS AGAIN FIXED FOR HEARING ON 1 ST DECEMBER 2011, AND WHEN THE CASE FOR CALLED FOR HEARING, AGAIN, NEITHE R THE ASSESSEE NOR ANY OF ITS AUTHORISED REPRESENTATIVES APPEARED TO ASSIST T HIS BENCH FOR DISPOSING OFF THE APPEAL. THE ASSESSEE HAS NOT FILED PETITION FOR ADJOURNMENT EITHER. UNDER THESE CIRCUMSTANCES, WE ARE OF THE CONSIDERED VIEW THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTING ITS APPEAL AND NO PURPOSE WOULD BE SERVED IN KEEPING THIS MATTER ALIVE. 2. WE FIND THAT THE HON'BLE JURISDICTIONAL HIGH COURT IN M/S. CHEMIPOL V/S UNION OF INDIA & ORS., IN CENTRAL EXCISE APPEAL NO. 62 OF 2009, VIDE JUDGMENT DATED 17 TH SEPTEMBER 2009, WHILE CONSIDERING THE JUDGMENTS OF HON'BLE SUPREME COURT IN CIT V/S S. CHENIAPPA MUDALIAR, AIR 1969 SC 1068, SUNDERLAL MANNALAL V/S NANDRAMDAS DWARKADAS, AIR 19 58 MP 260, AND OTHER JUDGMENTS, OBSERVED AS FOLLOWS:- 6. WE CANNOT ALTOGETHER LOSE SIGHT OF THE RULE THAT EVERY COURT OR TRIBUNAL HAS AN INHERENT POWER TO DISMISS A PROC EEDING FOR NON- PROSECUTION WHEN THE PETITION / APPELLANT BEFORE IT DOES NOT WISH TO PROSECUTE THE PROCEEDINGS. IN SUCH A SITUATION, UNL ESS THE STATUTE CLEARLY REQUIRES THE COURT OR TRIBUNAL TO HEAR THE APPEAL / PROCEEDING AND DECIDE IT ON MERITS, IT CAN DISMISS THE APPEAL / PROCEEDING FOR. THE DELHI BENCH OF THIS TRIBUNAL IN M/S. MULTIPLAN INDIA PVT. LTD. (1991) 38 ITD 320 (DEL.), HAS HELD THAT IN A SIMILAR CIRCU MSTANCES, THE APPEAL MAY BE DISMISSED AS UNADMITTED. 3. APPLYING THE AFORESAID PROPOSITIONS LAID DOWN BY TH E HON'BLE JURISDICTIONAL HIGH COURT AS WELL AS THE DECISION O F THE TRIBUNAL CITED SUPRA, RITZ PRIVATE LIMITED ITA NO. 6161/MUM./2005 3 WE TREAT THIS APPEAL AS UNADMITTED AND HOLD THE SAM E AS LIABLE TO BE DISMISSED AS SUCH. 4. IN THE RESULT, ASSESSEES APPEAL IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 30.12.2011 SD/- D. MANMOHAN VICE PRESIDENT SD/- J. SUDHAKAR REDDY ACCOUNTANT MEMBER MUMBAI, DATED: 30.12.2011 COPY TO : (1) THE ASSESSEE; (2) THE RESPONDENT; (3) THE CIT(A), MUMBAI, CONCERNED; (4) THE CIT, MUMBAI CITY CONCERNED; (5) THE DR, C BENCH, ITAT, MUMBAI. TRUE COPY BY ORDER PRADEEP J. CHOWDHURY ASSISTANT REGISTRAR SR. PRIVATE SECRETARY ITAT, MUMBAI BENCHES, MUMBAI DATE INITIAL 1. DRAFT DICTATED ON 27.12.2011 SR.PS 2. DRAFT PLACED BEFORE AUTHOR 27.12.2011 SR.PS 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER 27.12.2011 JM/AM 4. DRAFT DISCUSSED/APPROVED BY SECOND MEMBER 27.12.2011 JM/AM 5. APPROVED DRAFT COMES TO THE SR.PS/PS 27.12.2011 SR.PS 6. DATE OF PRONOUNCEMENT 30.12.2011 SR.PS 7. FILE SENT TO THE BENCH CLERK 30.12.2011 SR.PS 8. DATE ON WHICH FILE GOES TO THE HEAD CLERK 9. DATE OF DISPATCH OF ORDER