DARSHANSINGH CHADHA, MUMBAI V. I.T.O. 16(3)(4), MUMBAI

ITA 7526/MUM/2011

• Counselvise Citation: [2013] 120 COUNSELVISE.COM (IT) 1854 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 2 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-01-2013
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Next Hearing Date: 29-01-2015
• Assessment Year: 2006-2007
• Appeal Filed On: 08-11-2011
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: DIPAK KUMAR SINHA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES D, MUMBAI BEFORE SHRI R.S. SYAL, ACCOUNTANT MEMBER AND DR. S.T.M. PAVALAN, JUDICIAL MEMBER ITA NOS.: 7525 & 7526/MUM/2011 ASSESSMENT YEARS: 2005-06 & 2006-07 DARSHANSINGH CHADHA C/O. M/S. B.ASA SINGH & SONS, 409, V P ROAD, MUMBAI 400 004 PAN NO. : AABPC 6695 C ACIT CIRCLE 16(3), 2 ND FLOOR, MATRU MNADIR INCOME TAX OFFICE, MUMBAI 400 004 (APPELLANT) VS. (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SHRI DIPAK KUMAR SINHA DATE OF HEARING : 22.01.2013 DATE OF PRONOUNCEMENT : 30.01.2013 ORDER PER DR. S.T.M. PAVALAN, J.M. : THESE APPEALS BY THE ASSESSEE ARE DIRECTED AGAINST THE ORDERS DATED 18.02.2011 AND 20.09.2011 OF THE LD.CIT(A)-27, MUMB AI FOR THE ASSESSMENT YEARS 2005-06 & 2006-07. THE ASSESSEE IN THESE APPE ALS HAS RAISED DISPUTES ON SEVERAL GROUNDS; HOWEVER, NO ONE APPEARED TO REPRES ENT THE CASES ON BEHALF OF THE ASSESSEE WHEN THE APPEALS CAME UP FOR HEARING O N 22.01.2013. THOUGH THE NOTICE OF HEARING HAD BEEN GIVEN WELL IN ADVANCE, N EITHER SOME ONE APPEARED ON BEHALF OF THE ASSESSEE NOR WAS ANY ADJOURNMENT APPL ICATION RECEIVED. IT CAN, THEREFORE, REASONABLY BE CONCLUDED THAT THE ASSESSE E IS NOT INTERESTED IN PURSUING THE APPEALS. THE APPEAL DOES NOT MEAN ONLY FILING OF MEMORANDUM OF APPEAL BUT ALSO PURSUING IT EFFECTIVELY AS HELD BY HON'BLE SUPREME COURT IN CASE OF B.N. BHATACHARJEE AND ANR. (118 ITR 461). IN SUC H CASES WHERE AN APPELLANT IS NOT INTERESTED IN PROSECUTION OF APPEAL COURT/TR IBUNAL HAVE INHERENT POWER TO ITA NOS.: 7525 & 7526/MUM/2011 DARSHANSINGH CHADHA ASSESSMENT YEARS: 2005-06 & 2006-07 2 DISMISS THE PROCEEDINGS FOR NON PROSECUTION AS HELD BY HON'BLE HIGH COURT OF MUMBAI IN CASE OF M/S. CHEMIPOL VS. UNION OF INDIA IN EXCISE APPEAL NO.62/2009. ON THE FACTS, WE ARE CONVINCED THAT THE ASSESSEE IS NOT INTERESTED IN PURSUING THE APPEALS. WE, THEREFORE, DISMISS THE APPEALS OF THE ASSESSEE AS UNADMITTED. 2. IN THE RESULT, THE APPEALS OF THE ASSESSEE STAND DISMISSED . ORDER PRONOUNCED IN THE OPEN COURT ON 30 TH JANUARY, 2013. SD/- SD/- (R.S. SYAL) (DR. S.T.M. PAVALAN) ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI, DT : 30.01.2013 RASIKA* COPY FORWARDED TO : 1. THE APPELLANT, 2. THE RESPONDENT, 3. THE C.I.T., CONCERNED MUMBAI 4. CIT (A) CONCERNED MUMBAI 5. THE DR, - BENCH, ITAT, MUMBAI //TRUE COPY// BY ORDER ASSISTANT REGISTRAR ITAT, MUMBAI BENCHES, MUMBAI