ZEENAT P. SANGHVI, MUMBAI V. DCIT CEN CIR 38, MUMBAI

ITA 8026/MUM/2010

• Counselvise Citation: [2012] 119 COUNSELVISE.COM (IT) 8730 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 11 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-10-2012
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: G
• Next Hearing Date: 11-11-2014
• Assessment Year: 2005-2006
• Appeal Filed On: 22-11-2010
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: AMARD EEP

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES G , MUMBAI BEFORE SHRI I. P. BANSAL, (J.M.) AND SHRI RAJENDRA SINGH (A.M.) ITA NO. : 8026/MUM/2010 ASSESSMENT YEAR : 2005-06 SMT. ZEENAT P. SANGHVI 2203, WINDSOR TOWER, SHASTRI NAGAR, ANDHERI(W), MUMBAI-400 053 PAN NO: AVMPS 7416 H VS. DCIT, CC 38 MUMBAI (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SHRI AMAR DEEP DATE OF HEARING : 25.10.2012 DATE OF PRONOUNCEMENT : 25.10.2012 ORDER PER RAJENDRA SINGH (AM) : THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST TH E ORDER DATED 06.09.2010 OF CIT(A) FOR THE ASSESSMENT YEAR 2005-0 6. THE ASSESSEE IN THIS APPEAL HAS RAISED DISPUTES ON SEVERAL GROUNDS, HOWEVER, NO ONE APPEARED TO REPRESENT THE CASE ON BEHALF OF THE ASS ESSEE WHEN THE APPEAL CAME UP FOR HEARING ON 25.10.2012. THOUGH THE NOTI CE OF HEARING HAD BEEN GIVEN WELL IN ADVANCE, NEITHER SOME ONE APPEAR ED ON BEHALF OF THE ASSESSEE NOR WAS ANY ADJOURNMENT APPLICATION RECEIV ED. IT CAN, THEREFORE, REASONABLY BE CONCLUDED THAT THE ASSES SEE IS NOT INTERESTED IN PURSUING THE APPEAL. THE APPEAL DOES NOT MEAN ONLY FILING OF ITA NO : 8026/MUM/2010 SMT. Z EENAT P. SANGHVI 2 MEMORANDUM OF APPEAL BUT ALSO PURSUING IT EFFECTIVE LY AS HELD BY HON'BLE SUPREME COURT IN CASE OF B.N. BHATACHARJEE AND ANR. (118 ITR 461). IN SUCH CASES WHERE AN APPELLANT IS NOT INTER ESTED IN PROSECUTION OF APPEAL COURT/TRIBUNAL HAVE INHERENT POWER TO DISMIS S THE PROCEEDINGS FOR NON PROSECUTION AS HELD BY HON'BLE HIGH COURT O F MUMBAI IN CASE OF M/S. CHEMIPOL VS. UNION OF INDIA IN EXCISE APPEAL N O.62/2009. ON THE FACTS OF THIS CASE, I AM CONVINCED THAT THE ASSESSE E IS NOT INTERESTED IN PURSUING THE APPEAL. WE, THEREFORE, DISMISS THE APP EAL OF THE ASSESSEE AS UNADMITTED. 2. IN THE RESULT, THE APPEAL OF THE ASSESSEE STANDS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 25 TH OCTOBER, 2012. SD/- SD/- ( I. P. BANSAL ) ( RAJENDRA SINGH ) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI, DT: 25.10.2012 COPY FORWARDED TO : 1. THE APPELLANT, 2. THE RESPONDENT, 3. THE C.I.T. 4. CIT (A) 5. THE DR, - BENCH, ITAT, MUMBAI //TRUE COPY// BY ORDER ASSISTANT REGISTRAR ITAT, MUMBAI BENCHES, MUMBAI ROSHANI