SMITA V MADLANI, MUMBAI V. ACIT CIR 19(1), MUMBAI

ITSSA 36/MUM/2010

• Counselvise Citation: [2011] 124 COUNSELVISE.COM (IT) 8174 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 1 month(s) 17 day(s)
• Appeal Type: Income Tax (Search & Seizure) Appeal
• Pronouncement Date: 22-07-2011
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: F
• Assessment Year: misc
• Appeal Filed On: 04-06-2010
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: P C MAURYA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH F, MUMBAI BEFORE SHRI D.K. AGARWAL (JM) AND SHRI PRAMOD KUM AR (AM) I.T(SS) A.NO.36/MUM/2010 BLOCK PERIOD: 1.04.1986 TO 09.09.1996 SMT. SMITA V. MADLANI FLAT NO. 4, NATRAJ BLDG., VIBGYOR CHS LTD., SANTACRUZ (W), MUMBAI 400 054. PAN: AAAPM 9605 R VS. THE ASST. COMMISSIONER OF INCOME- TAX, CIRCLE 19(1), MUMBAI. (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SHRI P.C. MAURYA O R D E R PER D.K. AGARWAL, JM: THIS APPEAL PREFERRED BY THE ASSESSEE IS DIRECTED A GAINST THE ORDER DATED 15.3.2010 PASSED BY THE LEARNED COMMISSIONER OF INC OME-TAX (APPEALS) FOR THE BLOCK PERIOD 1.4.1986 TO 9.9.1996. 2. AT THE TIME OF HEARING NONE WAS PRESENT ON BEHAL F OF THE ASSESSEE NOR FILED ANY APPLICATION FOR ADJOURNMENT OF THE CASE D ESPITE THE FACT THAT THE NOTICE OF HEARING WAS SENT TO THE ASSESSEE BY RPAD. IT APPEA RS THAT THE ASSESSEE IS NOT INTERESTED IN PURSUING THE APPEAL. IT HAS BEEN HELD BY THE HONBLE SUPREME COURT IN THE CASE OF B.N. BHATTACHARGEE AND ANR. (118 ITR 461) (AT PAGES 477/478) THAT APPEAL DOES NOT MEAN ONLY FILING OF MEMO OF APPEAL BUT ALSO PURSUING IT EFFECTIVELY. IN CASES WHERE THE ASSESSEE DOES NOT W ANT TO PURSUE THE APPEAL. COURT/TRIBUNAL HAVE INHERENT POWER TO DISMISS THE A PPEAL FOR NON-PROSECUTION AS HELD BY THE HONBLE BOMBAY HIGH COURT IN THE CASE O F M/S. CHEMIPOL VS. UNION OF INDIA IN EXCISE APPEAL NO. 62 OF 2009. WE ARE CONVI NCED THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTING THE APPEAL. WE, THEREFORE , DISMISS THE APPEAL OF THE ASSESSEE AS UNADMITTED. IT(SS)A NO.36/MUM/2010 SMT. SMITA V, MADLANI 2 3. THE ASSESSEE SHALL, HOWEVER, BE AT LIBERTY TO AP PROACH THE TRIBUNAL FOR RECALLING OF THIS ORDER, IF PREVENTED BY SUFFICIENT CAUSE FOR NON-APPEARANCE ON THE DATE OF HEARING. 4. IN THE RESULT, THE ASSESSEES APPEAL STANDS DISM ISSED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 22 DAY OF JULY, 2011. SD. SD. (PRAMOD KUMAR) (D.K. AGARWAL) ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI, DATED THE 22 ND JULY, 2011. KN COPY TO: 1. THE ASSESSEE 2. THE REVENUE 3. THE CIT, CITY 19, MUMBAI. 4. THE CIT(A)-30, MUMBAI 5. THE DR F BENCH, MUMBAI BY ORDER /TRUE COPY/ ASST. REGISTRAR, ITAT, MUMBAI