TULAJI RAO ANGRE, V. ACIT RG 14(1),

MA 199/MUM/2011

• Counselvise Citation: [2011] 123 COUNSELVISE.COM (IT) 7421 (ITAT-MUMBAI)
• Duration Of Justice: 8 month(s) 11 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 09-12-2011
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: E
• Next Hearing Date: 18-11-2011
• Assessment Year: 2002-2003
• Appeal Filed On: 29-03-2011
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

1 TULAJI RAO ANGRE IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI MUMBAI MUMBAI MUMBAI E EE E BENCH BENCH BENCH BENCH MUMBAI BENCHES, MUMBAI MUMBAI BENCHES, MUMBAI MUMBAI BENCHES, MUMBAI MUMBAI BENCHES, MUMBAI BEFORE SHRI BEFORE SHRI BEFORE SHRI BEFORE SHRI R S SYAL R S SYAL R S SYAL R S SYAL , ,, , AM & AM & AM & AM & SHRI SHRI SHRI SHRI VIJAY PAL RAO, JM VIJAY PAL RAO, JM VIJAY PAL RAO, JM VIJAY PAL RAO, JM MISCELLANEOUS APPLICATION NO. 199/MUM/2011 MISCELLANEOUS APPLICATION NO. 199/MUM/2011 MISCELLANEOUS APPLICATION NO. 199/MUM/2011 MISCELLANEOUS APPLICATION NO. 199/MUM/2011 ARISING OUT OF ARISING OUT OF ARISING OUT OF ARISING OUT OF ITA NO. 1654/MUM/2009 ITA NO. 1654/MUM/2009 ITA NO. 1654/MUM/2009 ITA NO. 1654/MUM/2009 (ASST YEAR (ASST YEAR (ASST YEAR (ASST YEAR 2002 2002 2002 2002- -- -03 0303 03 ) )) ) TULAJI RAO ANGRE ANGER SHAHIB KA BADA LALA KA BAZAR LASHKAR GWALIOR (MP) VS THE ASST COMMR OF INCOME TAX RANGE 14(1), MUMBAI ( (( (APPLICANT APPLICANT APPLICANT APPLICANT) )) ) (RESPONDENT) (RESPONDENT) (RESPONDENT) (RESPONDENT) PAN NO. PAN NO. PAN NO. PAN NO. ACAPA2334G ACAPA2334G ACAPA2334G ACAPA2334G ASSESSEE BY NONE REVENUE BY SH P K B MENON DT.OF HEARING 2 ND DEC 2011 DT OF PRONOUNCEMENT 9 TH , DEC 2011 ORDER ORDER ORDER ORDER PER PER PER PER VIJAY PAL RAO VIJAY PAL RAO VIJAY PAL RAO VIJAY PAL RAO, , , , JM JMJM JM THE ASSESSEE HAS FILED THIS MISCELLANEOUS APPLICA TION WITH PRAYER TO RECALL THE ORDER OF THE TRIBUNAL IN ITA NO.1654/MUM/2009 D ATED 25 TH FEB 2011 DISMISSING THE APPEAL OF THE ASSESSEE FOR NON PROSE CUTION. 2 THE MISCELLANEOUS APPLICATION WAS FIRST LISTED ON 22.7.2011 FOR HEARING. THEREAFTER THE MISCELLANEOUS APPLICATION IS BEING A DJOURNED ON SIX OCCASIONS AS NONE APPEARED ON BEHALF OF THE ASSESSEE. PARTICULAR LY ON 22.7.2011, 5.8.2011, 11.8.2011, 4.11.2011 AND 18.11.2011 NONE HAS APPEAR ED ON BEHALF OF THE ASSESSEE EXCEPT ON 11.8.2011 EVEN NO REQUEST OR APP LICATION FOR ADJOURNMENT HAS BEEN FILED BY THE ASSESSEE. ON THE LAST DATE O F HEARING ON 18.11.2011, THIS MA WAS AGAIN ADJOURNED TO 2.12.2011 AS NONE APPEARE D ON BEHALF OF THE ASSESSEE AND NOTICE WAS ALSO ORDERED TO BE ISSUED T O THE ASSESSEE. WE FIND THAT 2 TULAJI RAO ANGRE DESPITE SERVICE OF NOTICE EVEN ISSUED FOR THE EARLI ER DATE OF HEARING, THE ASSESSEE DID NOT APPEAR TO PURSUE THE MISCELLANEOUS APPLICAT ION. THE NOTICE WAS ALSO ISSUED FOR 2.12.2011 AND DESPITE THE REPEATED NOTIC E OF HEARING; THE ASSESSEE DID NOT RESPOND AND APPEAR WHICH SHOWS THAT THE ASS ESSEE IS NOT INTERESTED IN PURSUING THE MISCELLANEOUS APPLICATION AS WELL AS T HE APPEAL, WHICH WAS EARLIER DISMISSED. ACCORDINGLY, WE DISMISS THE MISCELLANEO US APPLICATION FILED BY THE ASSESSEE AS NOT ADMITTED BY FOLLOWING THE DECISIONS OF THE HONBLE MADHYA PRADESH HIGH COURT IN THE CASE OF ESTATE OF LATE TU KOJIRAO HOLKAR VS CWT(223 ITR 480(MP) AND BY THE DELHI BENCH OF THE TRIBUNAL IN T HE CASE OF CIT VS MULTIPLAN (INDIA) PVT LTD (38 ITD 320 (DEL). 3 WE FURTHER FIND THAT THEIR LORDSHIPS OF SUPREME C OURT IN THE CASE OF CIT VS. B N BHATTACHARGEE & ANOTHER, (1979) 118 ITR 461 (SC ), HELD THAT THE APPEAL DOES NOT MERELY MEAN FILING OF THE MEMO OF APPEAL B UT EFFECTIVELY PURSUING THE SAME. WE ARE THEREFORE CONSTRAINED TO PRESUME THAT THE ASSESSEE IS NOT INTERESTED IN PURSUING THE MISCELLANEOUS APPLICATIO N/APPEAL. ACCORDINGLY, THE MISCELLANEOUS APPLICATION OF THE ASSESSEE IS DISMIS SED. 4 IN THE RESULT, THE MISCELLANEOUS APPLICATION FILE D BY THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED ON THE 9 TH , DAY OF DEC 2011. SD/ SD/ ( (( ( R S SYAL R S SYAL R S SYAL R S SYAL ) )) ) ACCOUNTANT MEMBER ( (( ( VIJAY PAL RAO VIJAY PAL RAO VIJAY PAL RAO VIJAY PAL RAO ) )) ) JUDICIAL MEMBER PLACE: MUMBAI : DATED: 9 TH , DEC 2011 RAJ* RAJ* RAJ* RAJ* 3 TULAJI RAO ANGRE COPY FORWARDED TO: 1 APPELLANT 2 RESPONDENT 3 CIT 4 CIT(A) 5 DR /TRUE COPY/ BY ORDER DY /AR, ITAT, MUMBAI