DHARMENDRA S. THAPA, MUMBAI v. ACIT CEN CIR 11, MUMBAI

ITA 1830/MUM/2012 | 2006-2007
Pronouncement Date: 24-10-2013 | Result: Dismissed

Appeal Details

RSA Number 183019914 RSA 2012
Assessee PAN ACXPT5866A
Bench Mumbai
Appeal Number ITA 1830/MUM/2012
Duration Of Justice 1 year(s) 7 month(s) 8 day(s)
Appellant DHARMENDRA S. THAPA, MUMBAI
Respondent ACIT CEN CIR 11, MUMBAI
Appeal Type Income Tax Appeal
Pronouncement Date 24-10-2013
Appeal Filed By Assessee
Order Result Dismissed
Bench Allotted D
Tribunal Order Date 24-10-2013
Date Of Final Hearing 24-10-2013
Next Hearing Date 24-10-2013
Assessment Year 2006-2007
Appeal Filed On 16-03-2012
Judgment Text
DHARMENDRA S. THAPA. PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL 'D ' BENCH MUMBAI BEFORE SHRI I.P. BANSAL JUDICIAL MEMBER SHRI RAJENDRA SINGH ACCOUNTANT MEMBER ITA NO.1828 /MUM/2012 (A-Y 2004-05) ITA NO.1829/MUM/2012 (A-Y 2005-06) ITA NO.1830 /MUM/2012 (A-Y 2006-07) ASSESSEE BY NONE REVENUE BY SHRI RAJIV R. PRASAD DATE OF HEARING 24/10/2013 DATE OF PRONOUNCEMENT 24/10/2013 ORDER PER BENCH. THESE APPEALS BY THE ASSESSEE ARE DIRECTED AGAINST DIFFERENT ORDERS ALL DATED 9.1.2012 OF CIT(A) FOR THE ASSESSMENT YEA R 2004-05 TO 2006- 07. THE ASSESSEE IN THESE APPEALS HAD DISPUTED THE ADDITION MADE ON ACCOUNT OF CASH DEPOSITS AND DISALLWOANCE OF EXPENS ES. THESE APPEALS WERE FIXED FOR HEARING ON 26.3.2013 WHEN THE BENCH DID NOT FUNCTION AND THE APPEALS WERE ADJOURNED TO 9.7.2013 AND THER EAFTER ON 24.10.2013 ABOUT WHICH THE ASSESSEE WAS INFORMED TH ROUGH NOTICE BOARD. HOWEVER ON THE DATE OF HEARING ON 24.10.2013 NEITHER SOMEONE APPEARED TO REPRESENT THE CASE ON BEHALF OF THE ASS ESSEE NOR ANY ADJOURNMENT APPLICATION HAS BEEN RECEIVED. DHARMENDRA S. THAPA. BALLU YADAV CHAWL KOLDONGARI SAHAR ROAD ANDHERI (E) MUMBAI 400 069. PAN:-ACXPT5866A ACIT CENTRAL CIRCLE- 11 MUMBAI. APPELLANT RESPONDENT DHARMENDRA S. THAPA. PAGE 2 OF 2 2. IN THE CIRCUMSTANCES MENTIONED ABOVE IT CAN REASONA BLY BE CONCLUDED THAT THE ASSESSEE IS NOT INTERESTED IN PU RSUING THE APPEAL. THE APPEAL DOES NOT MEAN ONLY FILING OF MEMORANDUM OF APPEAL BUT ALSO PURSUING IT EFFECTIVELY AS HELD BY HONBLE SUPREME COURT IN CASE OF B.N. BHATACHARJEE AND ANR. (118 ITR 461) (AT PAGES 477/4 78). IN SUCH CASES WHERE AN APPELLANT IS NOT INTERESTED IN PROSECUTION OF APPEAL COURT/TRIBUNAL HAVE INHERENT POWER TO DISMISS THE P ROCEEDINGS FOR NON PROSECUTION AS HELD BY HONBLE HIGH COURT OF MUMBAI IN CASE M/S. 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 INTERESTED IN PURSUING THE APPEAL. WE THEREFORE DISMISS THE APP EAL OF THE ASSESSEE AS UNADMITTED. 3. IN THE RESULT APPEAL OF THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 24-10- 2013 SD/- SD/- (I.P. BANSAL) (RAJENDRA SINGH) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI DATED 24 TH OCTOBER 2013. SKS SR. P.S COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CONCERNED CIT(A) 4. THE CONCERNED CIT 5. THE DR D BENCH ITAT MUMBAI BY ORDER ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES MUMBAI