LAXMI METAL MART, MUMBAI v. ITO 14(1)(4), MUMBAI

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH A MUMBAI BEFORE SHRI P.M. JAGTAP (AM) AND SMT. ASHA VIJAYARA GHAVAN (JM) ITA NO. 308/MUM/2010 ASSESSMENT YEAR- 2006-07 M/S. LAXMI METAL MART SHRI MOHANLAL P. SETHIA PROP. MOHANLAL & CO. 43 FANASWADI 51 RELE BLDG. MUMBAI-400 002 PAN-AAAFL 2338L VS. THE ITO 14(1)(4) EARNEST HOUSE NARIMAN POINT MUMBAI-400 021 (APPELLANT) (RESPONDENT) APPELLANT BY: NONE RESPONDENT BY: SHRI VIJAY SHANKAR O R D E R PER ASHA VIJAYARAGHAVAN (JM) THIS APPEAL PREFERRED BY THE ASSESSEE IS DIRECTED A GAINST THE ORDER DATED 13.11.2009 PASSED BY THE LD. CIT(A)-25 FOR T HE ASSESSMENT YEAR 2006-07. 2. THIS APPEAL WAS FIXED FOR HEARING ON 16.12.2010 BUT WAS ADJOURNED TO 23.02.2011 AT THE REQUEST OF THE ASSES SEE. AT THE TIME OF HEARING NONE WAS PRESENT ON BEHALF OF THE ASSESSEE NOR FILED ANY APPLICATION FOR ADJOURNMENT OF THE CASE. IT APPEAR S THAT THE ASSESSEE IS NOT INTERESTED IN PURSUING THE APPEAL. IT HAS BEEN HELD BY THE HON'BLE SUPREME COURT IN THE CASE OF B.N. BHATTACHARGEE & A NR. (118 ITR 461 AT PAGES 477/478) THAT APPEAL DOES NOT MEAN ONLY FI LING OF MEMO OF APPEAL BUT ALSO PURSUING IT EFFECTIVELY. IN CASES WHERE THE ASSESSEE DOES NOT WANT TO PURSUE THE APPEAL COURT/TRIBUNAL HAVE INHERENT POWER TO DISMISS THE APPEAL FOR NON PROSECUTION AS HELD BY T HE HONBLE BOMBAY ITA NO. 308/M/2010 2 HIGH COURT IN THE CASE OF M/S. CHEMIPOL VS. UNION OF INDIA IN EXCISE APPEAL NO.62 OF 2009. WE ARE CONVINCED THAT THE AS SESSEE IS NOT INTERESTED IN PROSECUTING THE APPEAL. WE THEREFORE DISMISS THE APPEAL OF THE ASSESSEE AS UNADMITTED. 3. THE ASSESSEE SHALL HOWEVER BE AT LIBERTY TO AP PROACH THE TRIBUNAL FOR RECALLING OF THIS ORDER IF PREVENTED BY SUFFIC IENT CAUSE FOR NON- APPEARANCE ON THE DATE OF HEARING. 4. IN THE RESULT THE ASSESSEES APPEAL STANDS DISM ISSED. ORDER PRONOUNCED ON THIS 28 TH DAY OF FEBRUARY 2011 SD/- SD/- ( P.M. JAGTAP) (ASHA VIJAYARAGHAVAN) ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI DATED 28 TH FEBRUARY 2011 RJ COPY TO : 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT-CONCERNED 4. THE CIT(A)-CONCERNED 5. THE DR A BENCH TRUE COPY BY ORDER ASSTT. REGISTRAR I.T.A.T MUMBAI ITA NO. 308/M/2010 3 DATE INITIALS 1 DRAFT DICTATED ON: 24 . 02 .201 1 SR. PS/PS 2. DRAFT PLACED BEFORE AUTHOR: 24 .02.2011 ______ SR. PS/PS 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER: _________ ______ JM/AM 4. DRAFT DISCUSSED/APPROVED BY SECOND MEMBER: _________ ______ JM/AM 5. APPROVED DRAFT COMES TO THE SR. PS/PS: ___ ______ ______ SR. PS/PS 6. KEPT FOR PRONOUNCEMENT ON: _________ ______ SR. PS/PS 7. FILE SENT TO THE BENCH CLERK: _________ ______ SR. PS/PS 8. 9. DATE ON WHICH FILE GOES TO THE HEAD CLERK: DATE ON WHICH FILE GOES TO AR _________ ______ 10 . DATE OF D ISPATCH OF ORDER: _________ ______