UNITED WAY OF MUMBAI, MUMBAI V. DIT (E), MUMBAI

ITA 6386/MUM/2011

• Counselvise Citation: [2012] 119 COUNSELVISE.COM (IT) 9488 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 2 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-11-2012
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: F
• Next Hearing Date: 27-11-2012
• Assessment Year: 2010-2011
• Appeal Filed On: 16-09-2011
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: A B KOLI
• Section: 80G

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH F , MUMBAI BEFORE SHRI RAJENDRA SINGH, ACCOUNTANT MEMBER AND SHRI VIJAY PAL RAO, JUDICIAL MEMBER ITA NO. 6386/MUM/2011 ASSESSMENT YEAR : 2010-11 UNITED WAY OF MUMBAI 309, KEWAL INDL. ESTATE SENAPATI BAPAT MARG, LOWER PAREL MUMBAI-400 013. PAN NO.AAATU 0734 D VS. DIRECTOR OF INCOME TAX(EXEMPTION) 6 TH FLOOR PIRAMAL CHAMBERS PAREL MUMBAI-400 012. (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SHRI A.B. KOLI DATE OF HEARING : 27.11.2012 DATE OF PRONOUNCEMENT : 27.11.2012 O R D E R PER RAJENDRA SINGH, AM: THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER D ATED 12.1.2010 OF DIT(E) FOR REFUSING GRANT OF CERTIFICATE UNDER SECTION 80G OF THE INCOME TAX ACT, 1961. 2. AT THE TIME OF HEARING OF THE APPEAL NO ONE APPE ARED ON BEHALF OF THE ASSESSEE TO REPRESENT THE CASE THOUGH THE NOTICE OF HEARING HAD BEEN GIVEN WELL IN ADVANCE. NEITHER SOMEONE HAS APPEAR ED ON BEHALF OF THE ASSESSEE NOR ANY ADJOURNMENT APPLICATION HAS BEEN RECEIVED. IT CAN, THEREFORE, BE REASONABLY CONCLUDED THAT THE ASSESSEE I S NOT INTERESTED IN PROSECUTING THE APPEAL. THE APPEAL DOES N OT MEAN ONLY ITA NO.6386/M/11 A.Y. 10-11 2 FILING OF MEMORANDUM OF APPEAL BUT ALSO PURSUING IT EFFECTIVELY AS HELD BY HON'BLE SUPREME COURT IN CASE OF B.N. BHATACHARJEE A ND ANR. (118 ITR 461) (AT PAGES 477/478). IN SUCH CASES WHERE AN APPE LLANT IS NOT INTERESTED IN PROSECUTION OF APPEAL COURT/TRIBUNAL H AVE INHERENT POWER TO DISMISS THE PROCEEDINGS FOR NON-PROSECUTION AS HEL D BY HONBLE HIGH COURT OF MUMBAI IN CASE OF M/S. CHEMIPOL VS. UNION OF INDIA IN EXCISE APPEAL NO.62/2009. ON THE FACTS OF T HIS CASE WE ARE CONVINCED THAT THE ASSESSEE IS NOT INTERESTED IN PURSUING TH E APPEAL. WE, THEREFORE, DISMISS THE APPEAL OF THE ASSESSEE AS UNADMI TTED. 3. IN THE RESULT, APPEAL OF THE ASSESSEE STANDS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 27.11.2012. SD/- SD/- (VIJAY PAL RAO ) JUDICIAL MEMBER (RAJENDRA SINGH) ACCOUNTANT MEMBER MUMBAI, DATED: 27.11.2012. 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.