Smt. SANGITA BHARAT KATHIWADA, MUMBAI v. ADD. CIT Rg. - 16(2), MUMBAI

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH H MUMBAI BEFORE SHRI R.S.PADVEKAR JM & SHRI RAJENDRA SINGH AM & I.T.A.NO.1142/MUM/2006 - A.Y 2001-02 SMT. SANGITA BHARATKATHIWADA MLANGE RAJ MAHAL 33 ALTAMOUNT ROAD MUMBAI 400 036. PAN NO. AABPK 9413 E VS. ADD. COMMISSIONER OF I.T. RANGE 16(2) MUMBAI (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE REVENUE BY : SHRI KESHAV SAXENA. O R D E R PER RAJENDRA SINGH AM: THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST TH E ORDER DATED 23-11-2005 OF THE CIT[A] FOR THE A.Y 2001-02. THE ASSESSEE HAS RAISED DISPUTES ON SEVERAL GROUNDS BUT NO ONE APPEA RED TO REPRESENT THE CASE ON BEHALF OF THE ASSESSEE WHEN THE APPEAL CAME UP FOR HEARING ON 19-4-2010. WE FIND FROM PERUSAL OF RECOR DS THAT ON PREVIOUS THREE OCCASIONS THE HEARING HAD BEEN ADJOU RNED AT THE REQUEST OF THE ASSESSEE AND THE LAST ADJOURNMENT WA S ON 24-9-2009 WHEN THE BENCH DID NOT FUNCTION. THEREAFTER THE AP PEAL WAS ADJOURNED TO 19-4-2010 AND THE ASSESSEE WAS INFORME D THROUGH NOTICE BOARD. YET NO ONE APPEARED ON THE APPOINTED DATE OF HEARING ON 19-4-2010 ON BEHALF OF THE ASS. IT CAN THEREFORE BE REASONABLY CONCLUDED THAT THE ASSESSEE IS NOT INTEREST IN PURS UING THE APPEAL. IN SUCH CASES COURTS AND TRIBUNALS HAVE THE INHERENT POWER TO DISMISS 2 THE PROCEEDINGS FOR NON PROSECUTION AS HELD BY THE HON'BLE HIGH COURT OF MUMBAI IN THE CASE OF CHEMIPOL VS. U.O.I IN ORDE R DATED 17-9-2009 IN EXCISE APPEAL NO.62 OF 2009. WE THEREFORE DISM ISS THE APPEAL OF THE ASSESSEE AS UNADMITTED. 2. IN THE RESULT APPEAL OF THE ASSESSEE STANDS DIS MISSED. ORDER PRONOUNCED ON THIS 22 ND DAY OF APRIL 2010. SD/- SD/- (R.S.PADVEKAR) (RAJENDRA SINGH) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI: 22 ND APRIL 2010. P/-*