SHARFUDDIN B. SHAIKH, MUMBAI v. ITO 17(3)(4), MUMBAI

ITA 2452/MUM/2010 | 2001-2002
Pronouncement Date: 14-09-2011 | Result: Dismissed

Appeal Details

RSA Number 245219914 RSA 2010
Assessee PAN ABEPS4715M
Bench Mumbai
Appeal Number ITA 2452/MUM/2010
Duration Of Justice 1 year(s) 5 month(s) 15 day(s)
Appellant SHARFUDDIN B. SHAIKH, MUMBAI
Respondent ITO 17(3)(4), MUMBAI
Appeal Type Income Tax Appeal
Pronouncement Date 14-09-2011
Appeal Filed By Assessee
Order Result Dismissed
Bench Allotted F
Tribunal Order Date 14-09-2011
Date Of Final Hearing 07-09-2011
Next Hearing Date 07-09-2011
Assessment Year 2001-2002
Appeal Filed On 29-03-2010
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH F MUMBAI BEFORE SHRI J. SUDHAKAR REDDY A.M. AND SHRI V. DUR GA RAO J.M. ITA NO. 2452/MUM/2010 ASSESSMENT YEAR : 2001-02 SHARFUDDIN B. SHAIKH APPELLANT PROP. M/S SHARFUIDDIN & SONS FLAT NO. 44 B-WING 4 TH FLOOR BUSTAN APARTMENTS BELASSIS ROAD MUMBAI 400 008. (PAN ABEPS4715M) VS. INCOME-TAX OFFICER-17(3)(4) RESPONDENT MUMBAI. APPELLANT BY : NONE RESPONDENT BY : MR. PARTHASARATHI NAIQ DATE OF HEARING : 07/09/2011 DATE OF PRONOUNCEMENT : ORDER PER V. DURGA RAO J.M.: THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAIN ST THE ORDER OF CIT(A)-XXVII MUMBAI PASSED ON 25/06/2008 FOR THE ASSESSMENT YEAR 2001-02. 2. IN THIS CASE SINCE THE BENCH DID NOT FUNCTION O N THE RESPECTIVE DATES OF HEARING I.E. ON 03/02/11 13/04/11 AND 16/06/11 THE CASE WAS ADJOURNED TO 07/09/11. ON 07/09/11 NONE A PPEARED ON BEHALF OF THE ASSESSEE NOR THERE WAS ANY REQUEST FO R ADJOURNMENT. IN THESE CIRCUMSTANCES WE ARE OF THE VIEW THAT THE AS SESSEE IS NOT INTERESTED IN PROSECUTING HIS APPEAL. IT HAS BEEN H ELD BY THE HONBLE SUPREME COURT IN THE CASE OF B.N. BHTTACHARGEE & AN R. 118 ITR 461 THAT APPEAL DOES NOT MEAN ONLY FILING OF MEMO OF AP PEAL BUT ALSO PURSUING IT EFFECTIVELY. IN CASES WHERE THE ASSESS EE DOES NOT WANT TO ITA NO. 2452/MUM/2010 SHARFUDDIN B. SHAIKH 2 PURSUE THE APPEAL COURT/TRIBUNAL HAVE INHERENT POW ER TO DISMISS THE APPEAL FOR NON PROSECUTION AS HELD BY HONBLE HIGH COURT OF MUMBAI IN THE CASE OF M/S CHEMIPOL VS. UNION OF INDIA IN E XCISE APPEAL NO. 62 OF 2009. THEREFORE RESPECTFULLY FOLLOWING THE D ECISION OF THE TRIBUNAL IN THE CASE OF MULTIPLAN (INDIA) LTD. (38 ITD 320) AND MADHYA PRADESH HIGH COURT IN LATE TUKOJIRAO HOLKAR (223 ITR 480) WE DISMISS THE APPEAL OF THE ASSESSEE FOR WANT OF P ROSECUTION. 3. IN THE RESULT THE APPEAL OF THE ASSESSEE IS DI SMISSED PRONOUNCED IN THE OPEN COURT ON THIS 14 TH DAY OF SEPTEMBER 2011. SD/- SD/- (J. SUDHAKAR REDDY) (V. DURGA RAO) ACCOUNTANT MEMBER JUDI CIAL MEMBER MUMBAI DATED: 14 TH SEPTEMBER 2011 KV COPY TO:- 1) THE APPELLANT. 2) THE RESPONDENT. 3) THE CIT (A) CONCERNED. 4) THE CIT CONCERNED. 5) THE DEPARTMENTAL REPRESENTATIVE F BENCH I.T .A.T. MUMBAI. BY ORDER //TRUE COPY// ASST. REGISTRAR I.T.A.T. MUMBAI.