NARESH KANAYALAL RAJWANI, MUMBAI v. ITO WD22(2)2, MUMBAI

ITA 1291/MUM/2012 | 2007-2008
Pronouncement Date: 28-02-2012 | Result: Dismissed

Appeal Details

RSA Number 129119914 RSA 2012
Assessee PAN AAAPR8791F
Bench Mumbai
Appeal Number ITA 1291/MUM/2012
Duration Of Justice 4 day(s)
Appellant NARESH KANAYALAL RAJWANI, MUMBAI
Respondent ITO WD22(2)2, MUMBAI
Appeal Type Income Tax Appeal
Pronouncement Date 28-02-2012
Appeal Filed By Assessee
Order Result Dismissed
Bench Allotted B
Tribunal Order Date 28-02-2012
Date Of Final Hearing 03-06-2015
Next Hearing Date 03-06-2015
Assessment Year 2007-2008
Appeal Filed On 24-02-2012
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH B MUMBAI BEFORE SHRI I.P. BANSAL JUDICIAL MEMBER AND SHRI RAJENDRA SINGH ACCOUNTANT MEMBER ITA NO.1291/MUM/2012 ASSESSMENT YEAR : 2007-08 MR. NARESH KANAYALAL RAJWANI 73 JAI HIND MARKET DR. C.G. ROAD CHEMBUR COLONY MUMBAI-400 074. PAN AAAPR 8791 F VS. INCOME TAX OFFICER WARD-22(2)2 MUMBAI. (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SHRI MOHIT JAIN DATE OF HEARING : 28.02.2013 DATE OF PRONOUNCEMENT : 28.02.2013 O R D E R PER RAJENDRA SINGH AM: THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST TH E ORDER DATED 5.12.2011 OF CIT(A) FOR THE ASSESSMENT YEAR 2007-08 . THE ASSESSEE IN THIS APPEAL HAS RAISED DISPUTES ON SEVERAL GROUNDS HOWEV ER NO ONE APPEARED TO REPRESENT THE CASE ON BEHALF OF THE ASSESSEE WHEN T HE APPEAL CAME UP FOR HEARING ON 28.2.2013 THOUGH NOTICE OF HEARING HAD BEEN SENT WELL IN ADVANCE. NEITHER SOMEONE APPEARED TO REPRESENT THE CASE ON BEHALF OF THE ASSESSEE NOR ANY ADJOURNMENT APPLICATION HAS BEEN R ECEIVED FROM THE ASSESSEE. IT CAN THEREFORE BE REASONABLY CONCLUD ED THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTING THE APPEAL. THE APPEAL DO ES NOT MEAN ONLY FILING OF MEMORANDUM OF APPEAL BUT ALSO PURSUING IT EFFECTIVE LY AS HELD BY HON'BLE SUPREME COURT IN CASE OF B.N. BHATACHARJEE AND ANR. (118 ITR 461) (AT PAGES 477/478). IN SUCH CASES WHERE AN APPELLANT IS NOT INTERESTED IN PROSECUTION OF APPEAL COURT/TRIBUNAL HAVE INHERENT POWER TO DI SMISS THE PROCEEDINGS FOR NON-PROSECUTION AS HELD BY HONBLE HIGH COURT OF MU MBAI IN CASE OF M/S. ITA NO.1291/M/12 A Y .07-08 2 CHEMIPOL VS. UNION OF INDIA IN EXCISE APPEAL NO.62/ 2009. ON THE FACTS OF THIS CASE WE ARE CONVINCED THAT THE ASSESSEE IS NOT INTE RESTED IN PURSUING THE APPEAL. WE THEREFORE DISMISS THE APPEAL OF THE A SSESSEE AS UNADMITTED. 2. IN THE RESULT APPEAL OF THE ASSESSEE STANDS DIS MISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 28.02.2013. SD/- SD/- (I.P. BANSAL) JUDICIAL MEMBER (RAJENDRA SINGH) ACCOUNTANT MEMBER MUMBAI DATED: 28.2.2013. JV. COPY TO: THE APPELLANT THE RESPONDENT THE CIT CONCERNED MUMBAI THE CIT(A) CONCERNED MUMBAI THE DR BENCH TRUE COPY BY ORDER DY/ASSTT. REGISTRAR ITAT MUMBAI.