NANDITA RAJENDRA MIRANI, MUMBAI v. ACIT 22(2), MUMBAI

ITA 3766/MUM/2009 | 2006-2007
Pronouncement Date: 25-02-2011 | Result: Dismissed

Appeal Details

RSA Number 376619914 RSA 2009
Assessee PAN AADPM6823D
Bench Mumbai
Appeal Number ITA 3766/MUM/2009
Duration Of Justice 1 year(s) 8 month(s) 15 day(s)
Appellant NANDITA RAJENDRA MIRANI, MUMBAI
Respondent ACIT 22(2), MUMBAI
Appeal Type Income Tax Appeal
Pronouncement Date 25-02-2011
Appeal Filed By Assessee
Order Result Dismissed
Bench Allotted B
Tribunal Order Date 25-02-2011
Date Of Final Hearing 13-10-2010
Next Hearing Date 13-10-2010
Assessment Year 2006-2007
Appeal Filed On 10-06-2009
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES F MUMBAI BEFORE SHRI D.K. AGARWAL (J.M.) AND SHRI PRAMOD KUM AR (A.M.) ITA NO.3766/MUM/2009 ASSESSMENT YEAR : 2006-2007 SMT. NANDITA RAJENDRA MIRANI 3 JIMMYS NEST DREAMLAND CO. OPERATIVE HSG. SOC. LTD. DR. A SOARES ROAD CHEMBUR MUMBAI 400 077. PAN : AADPM6823D VS. ACIT RANGE 22(2) VASHI INCOME TAX OFFICE 4 TH FLOOR TOWER NO.6 VASHI NAVI MUMBAI. (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SHRI L.K. AGARWAL O R D E R PER D.K. AGARWAL J.M. THIS APPEAL PREFERRED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER DATED 26.03.2009 PASSED BY THE LEARNED CIT(A) F OR THE ASSESSMENT YEAR 2006-07. 2. AT THE TIME OF HEARING NONE WAS PRESENT ON BEHALF OF THE ASSESSEE NOR FILED ANY APPLICATION FOR ADJOURNMENT OF TH E CASE. IT APPEARS THAT THE ASSESSEE IS NOT INTERESTED IN PURSUING THE APPEAL. IT HAS BEEN HELD BY THE HONBLE SUPREME COURT IN THE CASE OF B.N. BHATTACHARGEE & ANR. (118 ITR 461) AT PAGES 477/478 ) THAT APPEAL DOES NOT MEAN ONLY FILING OF MEMO OF APPEAL BUT ALSO PURSUING IT EFFECTIVELY. IN CASES WHERE THE ASSESSEE DOES NOT WANT TO PURSUE THE ITA NO.3766/MUM/2009 L 2 APPEAL COURT/TRIBUNAL HAVE INHERENT POWER TO DISMISS THE APPEAL FOR NON-PROSECUTION AS HELD BY THE HONBLE BOMBAY 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 ASSESSEE IS NOT INTERESTED IN PR OSECUTING THE APPEAL. WE THEREFORE DISMISS THE APPEAL OF THE A SSESSEE AS UNADMITTED. 3. THE ASSESSEE SHALL HOWEVER BE AT LIBERTY TO APPROAC H THE TRIBUNAL FOR RECALLING OF THIS ORDER IF PREVENTED BY SUFFICIENT CAUSE FOR NON-APPEARANCE ON THE DATE OF HEARING. 4. IN THE RESULT THE ASSESSEES APPEAL STANDS DISMISSED. ORDER PRONOUNCED ON THIS 25 TH DAY OF FEBRUARY 2011. SD/- (PRAMOD KUMAR) ACCOUNTANT MEMBER SD/- (D.K. AGARWAL) JUDICIAL MEMBER MUMBAI DATED 25 TH FEBRUARY 2011. RK COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. COMMISSIONER OF INCOME TAX (APPEALS)-XVIII MUM BAI 4. COMMISSIONER OF INCOME TAX M.C. XVIII- MU MBAI 5. DEPARTMENTAL REPRESENTATIVE BENCH F MUMBAI //TRUE COPY// BY ORDER ASSTT. REGISTRAR ITAT MUMBAI ITA NO.3766/MUM/2009 L 3 1 DRAFT DICTATED ON 14 . 2 .11 SR PS 2 DRAFT PLACED BEFORE AUTHOR ON 1 5 . 2 .11 SR PS 3 DRAFT PROPO SED & PLACE BEFORE THE 2 ND MEMBER JM/AM 4 DRAFT DISCUSSED/APPROVED BY 2 ND MEMBER JM/AM 5 APPROVED DRAFT COMES TO THE SR PS SR.PS 6 KEPT FOR PRONOUNCEMENT ON SR PS 7 FILE SENT TO THE BENCH CLERK SR PS 8 DATE ON WHICH FILE GOES TO THE HEAD CLERK 9 DATE ON WHICH FILE GOES TO THE AR 10 DATE OF DESPATCH SR PS