KRISHNAKUMAR R. AGARWAL, V. ITO WD 17(2),

ITA 961/MUM/2000

• Counselvise Citation: [2011] 140 COUNSELVISE.COM (IT) 48495 (ITAT-MUMBAI)
• Duration Of Justice: 11 year(s) 1 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-04-2011
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: E
• Assessment Year: 1993-1994
• Appeal Filed On: 21-02-2000
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: S K SINGH

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL E BENCH: MUMBAI BEFORE SHRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER AND SHRI VIJAY PAL RAO, JUDICIAL MEMBER ITA NO.961/MUM/2000 (ASSESSMENT YEAR: 1993-94) SHRI KRISHNAKUMAR R. AGARWAL, 63/69 NAGDEVI CROSS LANE, MUMBAI -400 003 ASSESSEE VS ITO WARD NO. 17(2), ROOM NO.204, 2ND FLOOR, MUMBAI -400 020 .... REVENUE PAN: ITO.WD.17(2)/92-K ITA NO.1792/MUM/1999 (ASSESSMENT YEAR: 1993-94) ITA NO.1002/MUM/2000 (ASSESSMENT YEAR: 1993-94) SHRI RAMNIRANJAN S. AGARWAL, H.U.F., SHRI RAMNIRANJAN S. AGARWAL, 11/83, OM DARIYA MAHAL, 80, NEPEANSEA ROAD, MUMBAI -400 007 ASSESSEE VS ITO WARD NO. 17(11), ROOM NO.208, 2ND FLOOR, AAYAKAR BHAVAN, MUMBAI -400 020 .... REVENUE PAN: WD.17(11)/154-G ITA 961/M/2000 ITA 1792/M/1999 ITA 1002/M/2000 ITA 1251/M/2002 ITA 831/M/2000 SHRI KRISHNAKUMAR R. AGARWAL & OTHERS 2 ITA NO.1251/MUM/2002 (ASSESSMENT YEAR: 1993-94) ITA NO.831/MUM /2000 (ASSESSMENT YEAR: 1993-94) SHRI BABULAL S. AGARWAL(HUF), SHRI BABULAL S. AGARWAL, 63/69 NAGDEVI CROSS LANE, MUMBAI -400 003 ASSESSEE VS ITO WARD NO. 17(2), AAYAKAR BHAVAN, MUMBAI -400 020 .... REVENUE PAN: ITO.WD.17(2)323-B ASSESSEE BY: NONE REVENUE BY: SHRI S.K. SINGH O R D E R PER BENCH ALL THESE APPEALS ARE FILED BY THE ASSESSEE. THESE ARE VERY OLD APPEALS, WHICH WERE FILED IN THE YEAR 1999, 2000 AN D IN THE YEAR 2002. NONE APPEARED ON BEHALF OF THE ASSESSEE DESPITE ISS UAL OF NOTICE. ON EARLIER OCCASIONS THE ASSESSEE HAS BEEN SEEKING ADJ OURNMENTS ON FLIMSY GROUNDS. TODAY ALSO THE LD. COUNSEL FOR THE ASSESS EE STATES THAT HE WOULD NOT BE ABLE TO ATTEND THE HEARING. 2. FROM THE FACT THAT THE CASES ARE NOT BEING PROSE CUTED FROM THE MARCH 1999 ONWARDS SHOWS THAT THE ASSESSEE IS NOT I NTERESTED IN PROSECUTING THESE APPEALS. THE ADJOURNMENTS ARE CA SUAL IN NATURE. THIS ITA 961/M/2000 ITA 1792/M/1999 ITA 1002/M/2000 ITA 1251/M/2002 ITA 831/M/2000 SHRI KRISHNAKUMAR R. AGARWAL & OTHERS 3 CASE WAS ORIGINALLY DISPOSED OFF ON 23.2.2005 AND W AS RESTORED ON 25.11.2010. STILL THE SAME ATTITUDE CONTINUES. UN DER THESE CIRCUMSTANCES, WE PRESUME THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTING THE MATTER. 3. THE JURISDICTIONAL HIGH COURT IN THE CASE OF M/S . CHEMIPOL VS. UNION OF INDIA, CENTRAL EXCISE APPEAL NO.62 OF 2009 JUDGMENT DATED 17TH SEPTEMBER 2009 HELD AS FOLLOWS:- 6. IT IS THUS CLEAR THAT THOUGH PART OF THE RULE 2 0 OF THE RULES HAS BEEN HELD TO BE UNCONSTITUTIONAL BY THE DELHI HIGH COURT RELYING UPON THE DECISION OF THE SUPREME COURT, WE CANNOT ALTOGETHER LOSE SIGHT OF THE RULE THAT EVERY COURT OR TRIBUNAL HAS AN INHERENT POWER TO DISMISS A PROCEEDING FOR NON P ROSECUTION WHEN THE PETITIONER/APPELLANT BEFORE IT DOES NOT WI SH TO PROSECUTE THE PROCEEDINGS. 4. SIMILAR IS THE RATIO IN THE CASE OF MULTIPLAN (I NDIA) PVT. LTD. (38 ITD 320)(DEL). RESPECTFULLY FOLLOWING THE SAME, WE DIS MISS ALL THESE APPEALS FOR NON-PROSECUTION. 5. IN THE RESULT, ALL THE APPEALS OF THE ASSESSEES ARE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS DAY OF 1 9TH APRIL 2011. SD/- SD/- ( VIJAY PAL RAO ) JUDICIAL MEMBER ( J. SUDHAKAR REDDY ) ACCOUNTANT MEMBER MUMBAI, DATE: 19TH APRIL 2011 ITA 961/M/2000 ITA 1792/M/1999 ITA 1002/M/2000 ITA 1251/M/2002 ITA 831/M/2000 SHRI KRISHNAKUMAR R. AGARWAL & OTHERS 4 COPY TO:- 1) THE APPELLANT. 2) THE RESPONDENT. 3) THE CIT (A) XXIII/XIII, MUMBAI. 4) THE CIT CONCERNED /CITY-XIII.., MUMBAI. 5) THE D.R. E BENCH, MUMBAI. BY ORDER / / TRUE COPY / / ASSTT. REGISTRAR I.T.A.T., MUMBAI *CHAVAN ITA 961/M/2000 ITA 1792/M/1999 ITA 1002/M/2000 ITA 1251/M/2002 ITA 831/M/2000 SHRI KRISHNAKUMAR R. AGARWAL & OTHERS 5 SR.N. EPISODE OF AN ORDER DATE INITIALS CONCERNED 1 DRAFT DICTATED ON 19.04.2011 SR.PS 2 DRAFT PLACED BEFORE AUTHOR 19.04.2011 SR.PS 3 DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER JM/AM 4 DRAFT DISCUSSED/APPROVED BY SECOND MEMBER JM/AM 5 APPROVED DRAFT COMES TO THE SR.PS/PS SR.PS/PS 6 KEPT FOR PRONOUNCEMENT ON SR.PS/PS 7 FILE SENT TO THE BENCH CLERK SR.PS/PS 8 DATE ON WHICH FILE GOES TO THE HEAD CLERK 9 DATE OF DISPATCH OF ORDER