JALARAM PETROCHEM, MUMBAI V. DCIT CEN 18 & 19, MUMBAI

ITA 8170/MUM/2010

• Counselvise Citation: [2012] 119 COUNSELVISE.COM (IT) 8864 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 9 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-09-2012
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: I
• Next Hearing Date: 24-09-2012
• Assessment Year: 1997-1998
• Appeal Filed On: 25-11-2010
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: K G KUTTY

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH .., MUMBAI BEFORE SHRI RAJENDRA SINGH, ACCOUNTANT MEMBER AND SHRI VIJAY PAL RAO, JUDICIAL MEMBER ITA NO. 8170/MUM/2010 ASSESSMENT YEAR : M/S. JALARAM PETROCHEM B-161, CHINAR, R.A. KIDWAI ROAD, WADALA, MUMBAI-400 031 PAN NO: AAAFJ 2863 L INCOME TAX OFFICER-17(2)(1), PIRAMAL CHAMBER, PAREL, MUMBAI-400 012 (APPELLANT) VS. (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SHRI K.G. KUTTY DATE OF HEARING : 24.9.2012 DATE OF PRONOUNCEMENT : 24.9.2012 O R D E R PER RAJENDRA SINGH, AM: THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER D ATED 8.9.2010 OF CIT(A) FOR THE ASSESSMENT YEAR 1997-98. THE ONLY DISPUTE IN THIS APPEAL IS REGARDING LEVY OF PENALTY UNDER SECT ION 271(1)(C) OF THE INCOME TAX ACT. HOWEVER, NO ONE APPEARED TO REPRESE NT THE CASE ON BEHALF OF THE ASSESSEE WHEN THE APPEAL CAME UP FOR H EARING TODAY (24.9.2012) THOUGH NOTICE OF HEARING HAD BEEN GIVEN WELL IN ADVANCE. NEITHER SOMEONE APPEARED ON BEHALF OF THE ASSESSEE NOR A NY ADJOURNMENT APPLICATION HAS BEEN RECEIVED. IT CAN, THE REFORE, BE ITA NO.8170/M/12 A.Y.97-98 2 REASONABLY CONCLUDED THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTING THE APPEAL. 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) (AT PAGES 477/478). IN SUCH CASES WHERE AN APPELLA NT 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. 2. IN THE RESULT, APPEAL OF THE ASSESSEE STANDS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 24.9.2012. SD/- SD/- (VIJAY PAL RAO ) JUDICIAL MEMBER (RAJENDRA SINGH) ACCOUNTANT MEMBER MUMBAI, DATED: 24.9. 2012. JV. ITA NO.8170/M/12 A.Y.97-98 3 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.