ATULKUMAR BHANWARLAL JAIN, MUMBAI V. ITO WD 14(10(3), MUMBAI

ITA 6395/MUM/2009

• Counselvise Citation: 639519914 RSA 2009
• Duration Of Justice: 1 year(s) 10 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-11-2011
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 02-11-2011
• Assessment Year: 2005-2006
• Appeal Filed On: 11-12-2009
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES, A , MUMBAI BEFORE S/SHRI D.K.AGARWAL (JM) AND RAJENDRA SINGH(A.M ) ITA NO.6395/MUM/2009 (ASSESSMENT YEAR: 2005-06) SHRI ATULKUMAR BHANWARLAL JAIN, 73, VITHALWADI, 3 RD FLOOR, KALBADEVI ROAD, MUMBAI 400 002. PAN: ABYPJ4502F V/S INCOME TAX OFFICER, WARD 14(1)(3), EARNEST HOUSE, NARIMAN PAINT, MUMBAI 400 021. APPELLANT RESPONDENT DATE OF HEARING : 2-11-2011 DATE OF PRONOUNCEMENT : 2-11-2011 APPELLANT BY : NONE RESPONDENT BY : SHRI PARTHASA RTHI NAIK O R D E R PER D.K.AGARWAL (JM) THIS APPEAL PREFERRED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER DATED 17.09.2009 PASSED BY THE LD .CIT(A) FOR THE ASSESSMENT YEAR 2005-06. 2. IN THIS CASE, AFTER RECALLING OF THE EARLIER EXP ARTE ORDER, THE CASE WAS POSTED FOR HEARING ON 13.6.2011. ON 1 3.6.2011 THE BENCH DID NOT FUNCTION AND THE CASE WAS ADJOURN ED TO 18.8.2011 ON WHICH DATE ALSO THE BENCH DID NOT FUNC TION AND THE CASE WAS ADJOURNED TO 2.11.2011. ON 2-11-2011 AT THE TIME OF HEARING, NONE WAS PRESENT ON BEHALF OF THE ASSESSEE NOR FILED ANY APPLICATION FOR ADJOURNMENT OF THE CA SE. IT ITA NO.6395/M/2009 SHRI ATULKUMAR BHANWARLAL JAIN 2 APPEARS THAT THE ASSESSEE IS NOT INTERESTED IN PURS UING THE APPEAL. IT HAS BEEN HELD BY THE HONBLE SUPREME CO URT IN THE CASE OF B.N. BHATTACHARGEE AND ANR. (118 ITR 46 1) AT PAGES 477/478) THAT APPEAL DOES NOT MEAN ONLY FILIN G OF MEMO OF APPEAL BUT ALSO PURSUING IT EFFECTIVELY. I N CASES WHERE THE ASSESSEE DOES NOT WANT TO PURSUE THE APPE AL, COURT/TRIBUNAL HAVE INHERENT POWER TO DISMISS THE A PPEAL FOR NON-PROSECUTION AS HELD BY THE HONBLE BOMBAY HIGH COURT IN THE CASE OF M/S. CHEMIPOL VS. UNION OF INDIA IN EXCISE APPEAL NO.62 OF 2009. WE ARE CONVINCED THAT THE AS SESSEE IS NOT INTERESTED IN PROSECUTING THE APPEAL. WE, T HEREFORE, DISMISS THE APPEAL OF THE ASSESSEE AS UNADMITTED. 3. THE ASSESSEE SHALL, HOWEVER, BE AT LIBERTY TO AP PROACH THE TRIBUNAL FOR RECALLING OF THIS ORDER, IF PREVEN TED BY SUFFICIENT CAUSE FOR NON-APPEARANCE ON THE DATE OF HEARING. 4. IN THE RESULT, THE ASSESSEES APPEAL STANDS DISM ISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 2 ND NOVEMBER 2011. SD/- SD/- (RAJENDRA SINGH) (D.K .AGARWAL) ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI, DATED 2 ND NOV., 2011 OKK: COPY TO: 1. APPELLANT ITA NO.6395/M/2009 SHRI ATULKUMAR BHANWARLAL JAIN 3 2. RESPONDENT 3. CIT CONCERNED 4. CIT(A) CONCERNED 5. DR CONCERNED BENCH 6. GUARD FILE. BY ORDER ASSTT. REGISTRAR, ITAT, MUMBAI ITA NO.6395/M/2009 SHRI ATULKUMAR BHANWARLAL JAIN 4 DATE INITIALS 1. DRAFT DICTATED ON 2-11-2011 SR.PS 2. DRAFT PLACED BEFORE AUTHOR 2-11-2011 SR.PS 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER AM 4. DRAFT DISCUSSED/APPROVED BY SECOND MEMBER AM 5. APPROVED DRAFT COMES TO THE SR. PS SR.PS 6. KEPT FOR PRONOUNCEMENT ON SR.PS 7. FILE SENT TO THE BENCH CLERK SR.PS 8. DATE ON WHICH FILE GOES TO THE HEAD CLERK 9 DATE ON WHICH FILE GOES TO AR 10. DATE OF DISPATCH OF ORDER CHEQUE LIST : NAME SECTIONS QUOTATIONS FIGURES TABLE SETTINGS FONDS PARAGRAPHS