Appeal Details
| RSA Number | 41520514 RSA 2008 |
|---|---|
| Assessee PAN | AAIHS5063D |
| Bench | Ahmedabad |
| Appeal Number | ITA 415/AHD/2008 |
| Duration Of Justice | 2 year(s) 3 month(s) 7 day(s) |
| Appellant | Chirag kamalbhai Thakkar(HUF), Bhavnagar |
| Respondent | The ACIT.,Circle-1(1),, Bhavnagar |
| Appeal Type | Income Tax Appeal |
| Pronouncement Date | 12-05-2010 |
| Appeal Filed By | Assessee |
| Order Result | Dismissed |
| Bench Allotted | B |
| Tribunal Order Date | 12-05-2010 |
| Date Of Final Hearing | 12-05-2010 |
| Next Hearing Date | 12-05-2010 |
| Assessment Year | 2004-2005 |
| Appeal Filed On | 05-02-2008 |
| Judgment Text |
IN THE INCOME TAX APPELLATE TRIBUNAL: AHMEDABAD B BENCH (BEFORE S/SHRI T.K.SHARMA JM & A.N.PAHUJA AM ) ITA NO. 415/AHD/2008 ASSTT. YEAR:- 2004-05 CHIRAG KAMALBHAI THAKKAR(HUF) PLOT NO. 71 DEVUBAUG OPPOSITE NEELAMBAUG PALACE BHAVNAGAR [PAN:AAIHS5063D] VS ACIT CIRCLE-1 BHAVNAGAR (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE REVENUE BY : SMT. NEETA SHAH DR O R D E R A.N. PAHUJA: THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST A N ORDER DATED 19.10.2007 OF THE LD. CIT(A)-XX AHMEDABAD. N ONE APPEARED ON BEHALF OF THE ASSESSEE DESPITE SERVICE OF NOTICE[AD ON RECORD ] WHEN THE APPEAL WAS CALLED FOR HEARING NOR ANY REQUEST FOR ADJOURNMENT WAS F ILED. IT THEREFORE APPEARS THAT THE ASSESEE IS NOT INTERESTED IN PURSUING THE APPEA L. RECENTLY HONBLE BOMBAY HIGH COURT VIDE THEIR ORDER DATED 17.9.2009 IN M/S CHEMIPOL VS. UNION OF INDIA IN CEA NO. 62 OF 2009 REFERRED TO A DECISION OF HO NBLE APEX COURT IN SUNDERLAL VS. NANDRAMDAS AIR 1958 MP 260 WHEREIN IT WAS OBSE RVED THAT THOUGH THE ACT DOES NOT GIVE ANY POWER OF DISMISSAL IT IS AXIOMAT IC THAT NO COURT OR TRIBUNAL IS SUPPOSED TO CONTINUE A PROCEEDING BEFORE IT WHEN TH E PARTY WHO HAS MOVED IT HAS NOT APPEARED NOR CARED TO REMAIN PRESENT. HONB LE COURT THUS HELD THAT T HE DISMISSAL IS AN INHERENT POWER WHICH EVERY TRIBUNAL POSSESSES . THIS WAS APPROVED IN DR. P. NALLA THAMPY VS. SHANKAR 1984 (SUPP) SCC 631. IN NEW INDIA ASSURANCE VS. SRINIVASAN (2000) 3 SCC 242 IT WAS HELD THAT EVERY COURT OR JUDICIAL BODY OR AUTHORITY WHICH HAS A DUTY TO DEC IDE A LIS BETWEEN TWO PARTIES INHERENTLY POSSESSES THE POWER TO DISMISS A CASE IN DEFAULT. WHERE A CASE IS CALLED UP FOR HEARING AND THE PARTY IS NOT PRESENT THE COURT OR THE JUDICIAL OR QUASI JUDICIAL BODY IS UNDER NO OBLIGATION TO KEEP THE MA TTER PENDING BEFORE IT OR TO PURSUE THE MATTER ON BEHALF OF THE PARTY WHO HAD IN STITUTED THE PROCEEDINGS. THAT IS NOT THE FUNCTION OF THE COURT OR FOR THAT MATTE R OF A JUDICIAL OR QUASI-JUDICIAL ITA NO. 3749/AHD/2007 2 BODY. IN THE LIGHT OF VIEW TAKEN IN THESE DECISION S HONBLE BOMBAY HIGH COURT IN THEIR AFORESAID DECISION HELD THAT EVERY COURT OR TRIBUNAL HAS AN INHERENT POWER TO DISMISS A PROCEEDING FOR NON PROSECUTION W HEN THE PETITIONER/APPELLANT BEFORE IT DOES NOT WISH TO PRO SECUTE THE PROCEEDING . IN VIEW THEREOF FOLLOWING THE DECISION OF THE DELHI B ENCH OF THE TRIBUNAL IN THE CASE OF MULTIPLAN (INDIA) PVT. LTD. VS CIT [38 ITD 320] (DEL) AND THE DECISION OF THE HON'BLE MADHYA PRADESH HIGH COURT IN THE CASE OF ES TATE OF LATE TUKOJIRAO HOLKAR VS CWT [(1996) 223 ITR 480 (MP)] THE APPEAL FILED BY THE ASSESSEE IS DISMISSED IN LIMINE. 2. IN THE RESULT APPEAL IS DISMISSED IN LIMINE . ORDER PRONOUNCED IN THE COURT ON 12.05.2010 SD/- SD/- ( T.K.SHARMA) JUDICIAL MEMBER (A.N. PAHUJA) ACCOUNTANT MEMBER AHMEDABAD DATED 12.05.2010 . COPY OF THE ORDER FORWARDED TO : THE ASSESSEE/ ACIT CIRCLE-1 BHAVNAGAR / THE CIT/ TH E CIT(A)-XX AHMEDABAD/DR/ GUARD FILE BY ORDER DEPUTY REGISTRAR OF ITAT AHMEDABAD BENCH
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