KISHORE N. AMARCHAND, V. DCIT SP RG 49,

MA 671/MUM/2009

• Counselvise Citation: [2010] 123 COUNSELVISE.COM (IT) 5935 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 2 month(s) 7 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 08-12-2010
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: F
• Assessment Year: 1993-1994
• Appeal Filed On: 01-10-2009
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: RAVAN KUMAR

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH F : MUMBAI BEFORE SHRI D.K. AGARWAL, (JM) AND SHRI R.K. PAND A,(AM) MA NO.671/MUM/2009 ARISING OUT OF ITA NO.4008/M/1997 ASSESSMENT YEAR : 1993-94 SHRI KISHORE N. AMERCHAND KAILASH CHAND JAIN & CO. 1-CA, EDENA, 97, M.K. ROAD NEAR INCOME TAX OFFICE MUMBAI-20. ..( APPLICANT ) P.A. NO. (AACPA 2105 Q) VS. DY. COMMISSIONER OF INCOME TAX, SPL. RANGE-49 AAYAKAR BHAVAN M.K. ROAD MUMBAI-20. ..( RESPONDENT ) APPLICANT BY : NONE RESPONDENT BY : SHRI SH RAVAN KUMAR O R D E R PER D.K. AGARWAL (JM). THIS MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE IS DIRE CTED AGAINST THE ORDER DATED 15.9.2005 PASSED BY THE TRIBU NAL IN ITA NO. 4008/MUM/1997 FOR THE ASSESSMENT YEAR 2003-04. 2. AT THE TIME OF HEARING NONE APPEARED ON BEHALF O F THE ASSESSEE NOR FILED ANY APPLICATION FOR ADJOURNMENT OF THE CASE. AS PER ORDER SHEET IT IS FOUND THAT MORE THAN FIVE ADJOURNMENTS HAV E ALREADY BEEN GRANTED TO THE ASSESSEE AT HIS REQUEST. UNDER THESE CIRCUM STANCES IT MA NO.671/M/09 A.Y:93-94 2 CAN BE REASONABLY CONCLUDED THAT THE ASSESSEE IS NOT INTEREST ED IN PURSUING THE MISCELLANEOUS APPLICATION. IT HAS BEEN HEL D BY THE HON'BLE SUPREME COURT IN THE CASE OF B.N. BHATTACHARGEE & ANR. (118 ITR 461 AT PAGES 477/478) THAT APPEAL DOES NOT MEA N ONLY FILING OF MEMO OF APPEAL BUT ALSO PURSUING IT EFFECTIVELY. IN CA SES WHERE THE ASSESSEE DOES NOT WANT TO PURSUE THE APPEAL, COURT/TRIBU NAL HAVE INHERENT POWER TO DISMISS THE APPEAL FOR NON PROSECUTION AS HELD BY THE HONBLE BOMBAY HIGH COURT IN THE CASE OF M/S. CHEMI POL VS. UNION OF INDIA IN EXCISE APPEAL NO.62 OF 2009. WE AR E CONVINCED THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTING THE MISCELLANEO US APPLICATION. WE, THEREFORE, DISMISS THE MISCELLANEOUS APPL ICATION OF THE ASSESSEE AS UNADMITTED. 3. THE ASSESSEE SHALL HOWEVER, BE AT LIBERTY TO APPROACH 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 ASSESSEE'S MISCELLANEOUS APPLICATION ST ANDS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 8.12.2010. SD/- SD/- (R.K. PANDA) ( D.K. AGARWAL ) ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI, DATED: 8.12.2010. JV. MA NO.671/M/09 A.Y:93-94 3 COPY TO: THE APPLICANT THE RESPONDENT THE CIT, CONCERNED, MUMBAI THE CIT(A) CONCERNED, MUMBAI THE DR BENCH TRUE COPY BY ORDER DY/ASSTT. REGISTRAR, ITAT, MUMBAI.