JHUNJHUNWALA INTERNATIONAL, MUMBAI V. ACIT CEN CIR 11, MUMBAI

ITA 7320/MUM/2010

• Counselvise Citation: [2012] 119 COUNSELVISE.COM (IT) 9094 (ITAT-MUMBAI)
• Duration Of Justice: 2 year(s) 1 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-12-2012
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: I
• Next Hearing Date: 11-12-2012
• Assessment Year: 2003-2004
• Appeal Filed On: 26-10-2010
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 143(3)

Judgement Text

ITA NOS.7319 & 7320 OF 2010 M/S JHUNJHUNWALA INTERN ATIONAL LTD MUMBAI PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL 'I' BENCH, MUMBAI BEFORE SHRI D.K. AGARWAL, JUDICIAL MEMBER AND SHRI B. RAMAKOTAIAH, ACCOUNTANT MEMBER ITA NOS. 7319 & 7320/MUM/2010 (ASSESSMENT YEARS: 2002-03 & 2003-04) JHUNJHUNWALA INTERNATIONAL, 8 MINAL APARTMENT, SHRADHANAND ROAD, VILE PARLE (E), MUMBAI 400057 PAN: AAACJ 5535 C VS. ACIT, CENTRAL CIRCLE-11, OLD CGO BUILDING, 8 TH FLOOR, MK ROAD, CHURCHGATE, MUMBAI 400020 (APPELLANT) (RESPONDENT) ASSESSEE BY: NONE DEPARTMENT BY: SHRI MANOJ KUMAR, DR DATE OF HEARING: 11/12/2012 DATE OF PRONOUNCEMENT: 14/12/2012 O R D E R PER B. RAMAKOTAIAH, A.M. THESE APPEALS HAVE BEEN FILED BY THE ASSESSEE ON 26 .10.2010 AGAINST THE COMMON ORDER OF THE LEARNED CIT(A)-37, MUMBAI DATED 19.07.2010 IN RELATION TO ASSESSMENT ORDER UNDER SE CTION 143(3) OF THE ACT FOR ASSESSMENT YEARS 2002-03 & 2003-04. 2. THESE APPEALS WERE FIXED FOR HEARING ON14.03.11, 25.07.2012, 09.10.2012 AND FURTHER TO 11.12.2012 FOR WHICH NOTI CE WAS ISSUED TO THE ASSESSEE BY RPAD AT THE ADDRESS AS MENTIONED BY THE ASSESSEE AGAINST ITEM NO. 10 OF FORM 36. HOWEVER, O N THE DATE OF HEARING WHEN THIS APPEAL WAS CALLED UPON, NONE APPE ARED ON BEHALF OF THE ASSESSEE. THERE IS ALSO NO APPLICATIO N OR REQUEST FOR ADJOURNMENT. IT THEREFORE APPEARS TO US THAT THE AS SESSEE IS NOT SERIOUS ABOUT PURSING THIS APPEAL. 3. IT HAS BEEN HELD BY THE HON'BLE SUPREME COURT IN THE CASE OF CIT VS. B. N. BHATTACHARJEE & ANOTHER(SC) SUPREME C OURT DECISION DT,04-05-1979, 118 ITR 461(SC) AT PAGES 477/478 THA T APPEAL DOES NOT MEAN FILING MEMO OF APPEAL BUT ALSO PURSUING IT EFFECTIVELY. IN CASES WHERE ASSESSEE DOES NOT WANT TO PURSUE THE AP PEAL, ITA NOS.7319 & 7320 OF 2010 M/S JHUNJHUNWALA INTERN ATIONAL LTD MUMBAI PAGE 2 OF 2 COURT/TRIBUNAL HAVE INHERENT POWERS TO DISMISS THE APPEAL FOR NON PROSECUTION AS HELD BY THE HON'BLE BOMBAY HIGH COUR T IN THE CASE OF M/S. CHEMIPOL VS. UNION OF INDIA IN CENTRAL EXC ISE APPEAL NO. 62 OF 2009, 4. FOLLOWING THE DECISION OF THE TRIBUNAL IN THE CA SE OF CIT VS. MULTIPLAN INDIA (P) LTD., REPORTED IN 38 ITD 320 (D EL), AS ALSO THE DECISION OF THE HONBLE MADHYA PRADESH HIGH COURT I N THE CASE OF ESTATE OF LATE TUKOJIRAO HOLKAR VS. CWT, REPORTED I N 223 ITR 480 (MP), AND FURTHER THE DECISION OF THE HONBLE BOMBA Y HIGH COURT DATED 17.09.2010 IN THE CASE OF M/S. CHEMIPOL VS. U NION OF INDIA IN CENTRAL EXCISE APPEAL NO. 62 OF 2009, WE DISMISS THIS APPEAL AS UN-ADMITTED FOR WANT OF PROSECUTION BY THE ASSESSEE . 5. ASSESSEE SHALL HOWEVER, AT LIBERTY TO APPROACH THE TRIBUNAL FOR RECALLING THIS ORDER IF PREVENTED BY SUFFICIENT CAU SE FOR NON APPEARANCE ON THE DATE OF HEARING. 6. IN THE RESULT APPEALS FILED BY ASSESSEE IS DISMI SSED. ORDER PRONOUNCED IN THE OPEN COURT ON 14 TH DECEMBER, 2012. SD/- SD/- (D.K.AGARWAL) (B. RAMAKOTAIAH) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI, DATED 14 TH DECEMBER, 2012. VNODAN/SPS COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CONCERNED CIT(A) 4. THE CONCERNED CIT 5. THE DR, I BENCH, ITAT, MUMBAI BY ORDER ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCHES, MUMBAI