HUNGRY JACKS FAST FOOD P.LTD, MUMBAI v. ITO WD 5(1)(4), MUMBAI

1 IN THE INCOME TAX APPELLATE TRIBUNAL H BENCH MUMBAI BEFORE SHRI RAJENDRA SINGH(AM) AND SHRI V.D.RAO (JM) ITA NO.2307/M/2010 ASSESSMENT YEAR 2006-07 M/S. HUNGRY JACKS FAST FOOD PVT. LTD. THE ITO WARD 5(1)(4) C/O. M/S.NATVARLAL VEPARI & CO. 5 TH FLOOR AAYKAR BHAVAN ORICON HOUSE 4 TH FLOOR M.K. ROAD MUMBAI 400 020. 12 K. DUBASH MARG MUMBAI 400 023. PAN : AAACH 9793 A APPELLANT RESPONDENT ASSESSEE BY : NONE REVENUE BY : SHRI SHRAVAN KUMAR O R D E R PER RAJENDRA SINGH (AM) THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST TH E ORDER DATED 19.1.2010 OF CIT(A) FOR THE ASSESSMENT YEAR 2006-07 . THE ASSESSEE IN THIS APPEAL HAS RAISED DISPUTES REGARDING DISALLOWANCE B USINESS LOSS/ BAD DEBT. HOWEVER NO ONE APPEARED ON BEHALF OF THE ASSESSEE WHEN THE APPEAL CAME UP FOR HEARING TODAY (15.2.2011). PERUSAL OF RECORDS S HOW THAT EARLIER THE APPEAL HAD BEEN FIXED FOR HEARING ON 21.12.2010 FOR WHICH NOTICE HAD BEEN SENT BY RPAD WHICH HAD NOT BEEN RETURNED AND THEREFORE THE NOTICE IS DEEMED TO HAVE BEEN SERVED. ON THAT DAY THE BENCH DID NOT FUNCTION AND THE NEXT DATE OF HEARING I.E. 15.2.2011 WAS INTIMATED TO THE ASSESSE E THROUGH NOTICE BOARD. BUT NEITHER SOME ONE APPEARED ON BEHALF OF THE ASSESSEE NOR ANY ADJOURNMENT 2 APPLICATION HAS BEEN RECEIVED. IT CAN THEREFORE BE REASONABLY CONCLUDED THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTING THE A PPEAL. IN SUCH CASES COURTS AND TRIBUNAL HAVE THE INHERENT POWER TO DISMISS THE PROCEEDINGS FOR NON PROSECUTION AS HELD BY THE HON BLE HIGH COURT OF M UMBAI IN CASE OF M/S. CHEMIPOL VS UNION OF INDIA IN EXCISE APPEAL NO.62 O F 2009 DATED 17.9.2009. ON THE FACTS OF THE CASE WE ARE CONVINCED THAT THE ASSESSEE IS NOT INTERESTED IN PURSUING THE APPEAL. WE THEREFORE DISMISS THE APPEA L OF THE ASSESSEE AS UNADMITTED. 2. IN THE RESULT APPEAL OF THE ASSESSEE STANDS DISM ISSED. 3. THE DECISION WAS PRONOUNCED IN THE OPEN COURT TO DAY I.E. 15.2.2011. SD/- SD/- ( V.D. RAO ) (RAJENDRA SINGH) JUDICIAL MEMBER ACCOUNTANT MEMBER DATE : .02.2011 AT :MUMBAI COPY TO : 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT(A) MUMBAI CONCERNED 4. THE CIT MUMBAI CITY CONCERNED 5. THE DR H BENCH ITAT MUMBAI // TRUE COPY// BY ORDER ASSISTANT REGISTRAR ITAT MUMBAI BENCHES MUMBAI ALK