ZAHEER K DHANANI, MUMBAI V. ITO 19(3)(3), MUMBAI

ITA 9165/MUM/2010

• Counselvise Citation: [2012] 119 COUNSELVISE.COM (IT) 8472 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 10 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-11-2012
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: G
• Next Hearing Date: 06-11-2012
• Assessment Year: 2006-2007
• Appeal Filed On: 30-12-2010
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH G , MUMBAI BEFORE SHRI H.L. KARWA, PRESIDENT AND SHRI RAJENDRA SINGH, ACCOUNTANT MEMBER ITA NO. 9165/MUM/2010 ASSESSMENT YEAR : 2006-07 MR. ZAHEER K. DHANANI MAKKER & CO., SHOP NO.9, SHAMJI MORARJI BLDG., CHAPSHI BHIMJI ROAD, MAZGAON, MUMBAI-400 010 PAN NO: AEJPD 5591 C VS. INCOME TAX OFFICER 19(3)(3), PRIMAL CHAMBER, LALBAUG, MUMBAI-400 012 (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SHRI MOHIT JAIN DATE OF HEARING : 06.11.2012 DATE OF PRONOUNCEMENT : 06.11.2012 O R D E R PER RAJENDRA SINGH, AM: THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER DATED 22.10.2010 OF CIT(A) FOR THE ASSESSMENT YEAR 2006-07. T HE APPEAL CAME UP FOR HEARING TODAY I.E. 6.11.2012 AND NO ONE APPEARED ON BEHALF OF THE ASSESSEE TO REPRESENT THE CASE, THOUGH NOT ICE OF HEARING HAD BEEN GIVEN WELL IN ADVANCE. NEITHER SOME ONE HAS A PPEARED ON BEHALF OF THE ASSESSEE NOR ANY ADJOURNMENT APPLICATION H AS BEEN RECEIVED. WE ALSO FIND THAT THE APPEAL IS DEFECTIVE IN SO FAR AS ITA NO.9165/M/10 A.Y.06-07 2 ASSESSEE HAS NOT FILLED UP THE COLUMN RELATING TO GROUND OF APPEAL IN THE MEMORANDUM OF APPEAL AND DESPITE THE DEFECT MEMO ISSUED BY THE REGISTRY, THE DEFECT HAS NOT BEEN REMOVED. UNDER T HESE CIRCUMSTANCES IT CAN BE REASONABLY CONCLUDED THAT THE ASSESSEE I S NOT INTERESTED IN PROSECUTING THE APPEAL. THE APPEAL DOES N OT 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 A ND ANR. (118 ITR 461) (AT PAGES 477/478). IN SUCH CASES WHERE AN APPE LLANT 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 6.11.2012. SD/- SD/- (H.L. KARWA ) PRESIDENT (RAJENDRA SINGH) ACCOUNTANT MEMBER MUMBAI, DATED: 6.11.2012. JV. ITA NO.9165/M/10 A.Y.06-07 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.