PRAVIN PHARMA, V. ITO 23(3)(1),

MA 40/MUM/2015

• Counselvise Citation: [2015] 124 COUNSELVISE.COM (IT) 3643 (ITAT-MUMBAI)
• Duration Of Justice: 8 month(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 16-10-2015
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2007-2008
• Appeal Filed On: 16-02-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES C, MUMBAI , . , . . . #$% , . ., & BEFORE SHRI JOGINDER SINGH, JM & SHRI N K BILLAIYA , AM MA 40/MUM/2015 (ARISING OUT OF ITA NO.2379/MUM/2012 FOR A Y 2007-0 8) PRAVIN PHARMA, 244/245, GOVIND UDYOG BHAVAN, BAL RAJESHWAR ROAD, MODEL TOWN, MULUND (W) MUMBAI 400 080 PAN AAAFP6446K VS. THE ITO 23(3)(1), MUMBAI (APPLICANT) (RESPONDENT) APPLICANT BY : NONE RESPONDENT BY : SHRI B S BIST ' () / DATE OF HEARING :16.10.2015. ' () / DATE OF PRONOUNCEMENT : 16.10.2015 / O R D E R PER N K BILLAIYA, AM: THIS MISCELLANEOUS APPLICATION BY THE ASSESSEE IS ARISING OUT OF THE ORDER OF THE TRIBUNAL IN ITA NO. 2379/MUM/2012 DATED 20.01.2 015. 2. THE MISCELLANEOUS APPLICATION FIRST CAME UP FOR HEARING ON 21.08.2015. NONE APPEARED FOR THE ASSESSEE. THE CASE WAS ADJOURNED TO 04.09.2015. ON 04.09.2015 ONCE AGAIN NONE APPEARED FOR THE ASSESSEE AND LAST OPPORTUNITY WAS GIVEN THROUGH THE NOTICE SERVED BY RPAD. THE CASE WAS POSTED FOR HEARING ON 16.10.2015 I.E. TODAY. ONCE AGAIN A REPRESENTATIVE OF THE ASSESSE E FILED AN APPLICATION FOR ADJOURNMENT STATING THAT SENIOR COUNSEL SHRI S R KH ANNA, WHO IS REPRESENTING THE CASE, NEEDS SOME TIME AND, HENCE, REQUESTED FOR ADJ OURNMENT. MA 40/MUM/2015 PRAVIN PHARMA 2 3. SURPRISINGLY, THERE IS NO LETTER OF AUTHORITY IN THE NAME OF SHRI S R KHANNA. EVEN BEFORE THE FIRST APPELLATE AUTHORITY THE ASSES SEE DID NOT ATTEND THE APPELLATE PROCEEDINGS BUT SOUGHT FREQUENT ADJOURNMENTS. THE CONDUCT OF THE ASSESSEE IS SELF SPEAKING. 4. FURTHER THE MISCELLANEOUS APPLICATION OF THE ASS ESSEE READS AS UNDER: 1) THE ABOVE APPEAL WAS DISPOSED OFF BY THE HON BLE TRIBUNAL BY ITS ORDER DT. 20TH JANUARY, 2015. 2) IT IS SUBMITTED THAT THE ORIGINAL ORDER U/S. 143 (3) OF I.T.ACT IS ALSO TO BE HEARD BY THE TRIBUNAL AND REQUESTED T HAT THE PENALTY ORDER U/S. 271(D) OF I.T. ACT TO KEEP IN AB EYANCE. 3) SIR, OUR SENIOR COUNCIL WHO LOOKS AFTER THIS MAT TER WAS BUSY WITH ATTENDING ANOTHER APPEAL ON THE SAME DAY. SO BY THE TIME HE APPROACHES YOUR HONOUR THE CASE WAS DISPOSE D OFF. 4) WE WOULD BE GRATEFUL IF OPPORTUNITY IS GIVEN FOR EXPLAINING THE ABOVE ISSUE. IN THE LIGHT OF THE AFOREMENTIONED REASONS, WE FIND THAT THE TRIBUNAL HAS NOT DISMISSED THE APPEAL IN LIMINE BUT BY A WELL REASON ED ORDER AND BY NOT ATTENDING THE PROCEEDINGS, THE ASSESSEE IS SIMPLY AVOIDING TH E PROCEDURE ON FRIVOLOUS GROUND. WE ARE LEFT WITH NO CHOICE BUT TO DISMISS THIS MISC ELLANEOUS APPLICATION OF THE ASSESSEE. 5. IN THE RESULT, THE MISCELLANEOUS APPLICATION IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 16 TH DAY OF OCTOBER, 2015. SD/- SD/- (JOGINDER SINGH) (N K BILLAIYA) JUDICIAL MEMBER ACCOUNTA NT MEMBER MUMBAI; , DATED :16 TH OCTOBER, 2015. SA / COPY OF THE ORDER FORWARDED TO : 1. THE APPL IC ANT. 2. THE RESPONDENT. 3. THE CIT(A), MUMBAI. 4. THE CIT MA 40/MUM/2015 PRAVIN PHARMA 3 5. THE DR C BENCH, ITAT, MUMBAI / BY ORDER, ./( 01( //TRUE COPY// (ASSTT. REGISTRAR) , / ITAT, MUMBAI