RAJIV R. AHUJA, MUMBAI V. ACIT CIR 25(2), MUMBAI

ITA 9046/MUM/2010

• Counselvise Citation: [2013] 120 COUNSELVISE.COM (IT) 1847 (ITAT-MUMBAI)
• Duration Of Justice: 2 year(s) 1 month(s) 3 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: 22-01-2013
• Assessment Year: 2002-2003
• Appeal Filed On: 27-12-2010
• 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.: 9046 & 9647/MUM/2010 ASSESSMENT YEARS: 2002-03 & 2004-05 RAJIV AHUJA UTTAM ABHUWALA & CO. CHARTERED ACCOUNTANTS, 409-410, ABUWALA HOUSE, GUNDECHA INDUST. STATE, NEXT TO BIG BAZAAR, AKRULI ROAD, KANDIVALI (E), MUMBAI 400 101 PAN NO. : AADPA 6445 J ACIT 25 (2), R.NO. 607, 6 TH FLOOR, C-11, PRATYSKHAKR BHAVAN, MUMBAI (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 14.10.2010 OF LD.CIT(A)-35, MUMBAI FOR THE ASSESSME NT YEARS 2002-03 & 2004- 05. THE ASSESSEE IN THESE APPEALS HAS RAISED DISPUT ES ON SEVERAL GROUNDS; HOWEVER, NO ONE APPEARED TO REPRESENT THE CASES ON BEHALF OF THE ASSESSEE WHEN THE APPEALS CAME UP FOR HEARING ON 22.01.2013. THOUGH THE NOTICE OF HEARING HAD BEEN GIVEN WELL IN ADVANCE, NEITHER SOM E ONE APPEARED ON BEHALF OF THE ASSESSEE NOR WAS ANY ADJOURNMENT APPLICATION RE CEIVED. IT CAN, THEREFORE, REASONABLY BE CONCLUDED THAT THE ASSESSEE IS NOT IN TERESTED IN PURSUING THE APPEALS. THE APPEAL DOES NOT MEAN ONLY FILING OF ME MORANDUM OF APPEAL BUT ALSO PURSUING IT EFFECTIVELY AS HELD BY HON'BLE SUP REME COURT IN CASE OF B.N. ITA NOS. : 9046 & 9647/MUM/2010 RAJIV AHUJA ASSESSMENT YEARS : 2002-03 & 2004-05 2 BHATACHARJEE AND ANR. (118 ITR 461). IN SUCH CASES WHERE AN APPELLANT IS NOT INTERESTED IN PROSECUTION OF APPEAL COURT/TRIBUNAL HAVE INHERENT POWER TO 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