SHAREKHAN LTD, MUMBAI v. DCIT CC-22, MUMBAI

ITA 4379/MUM/2009 | 2003-2004
Pronouncement Date: 22-07-2011 | Result: Dismissed

Appeal Details

RSA Number 437919914 RSA 2009
Assessee PAN AAECS5096H
Bench Mumbai
Appeal Number ITA 4379/MUM/2009
Duration Of Justice 2 year(s) 2 day(s)
Appellant SHAREKHAN LTD, MUMBAI
Respondent DCIT CC-22, MUMBAI
Appeal Type Income Tax Appeal
Pronouncement Date 22-07-2011
Appeal Filed By Assessee
Order Result Dismissed
Bench Allotted E
Tribunal Order Date 22-07-2011
Date Of Final Hearing 03-05-2011
Next Hearing Date 03-05-2011
Assessment Year 2003-2004
Appeal Filed On 20-07-2009
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL E BENCH MUMBAI BEFORE SHRI D.K. AGARWAL JUDICIAL MEMBER AND SHRI J. SUDHAKAR REDDY ACCOUNTANT MEMBER ITA NO. 4379/MUM./2009 (ASSESSMENT YEAR : 2003-04 ) DATE OF HEARING 22.6.2011 M/S. SHAREKHAN LIMITED (PREVIOUSLY KNOWN AS M/S. SKKI INVESTOR SERVICES PVT. LTD.) 206/A PHOENIX HOUSE SENAPATI BAPAT MARG LOWER PAREL MUMBAI 400 013 PAN AAECS5096H .. APPELLANT V/S DY. COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-22 AAYAKAR BHAVAN 101 MAHARSHI KARVE MARG MUMBAI 400 020 .... RESPONDENT ASSESSEE BY : NONE REVENUE BY : MR. R.K. GUPTA O R D E R PER J. SUDHAKAR REDDY A.M. THIS APPEAL PREFERRED BY THE ASSESSEE IS DIRECTED AGAINST THE IMPUGNED ORDER 12 TH JUNE 2006 PASSED BY THE COMMISSIONER (APPEALS)-IV MUMBAI FOR ASSESSMENTS YEAR 2003-04. M/S. SHAREKHAN LIMITED ITA NO.4379/M/2009 2 2. BEFORE US WHEN THIS CASE WAS CALLED FOR HEARING N EITHER THE ASSESSEE NOR ANY OF HER AUTHORISED REPRESENTATIVE APPEARED D ESPITE ISSUANCE OF NOTICE. THERE IS NO APPLICATION SEEKING ADJOURNMENT EITHER. UNDER THESE CIRCUMSTANCES WE COME TO A CONCLUSION THAT THE ASS ESSEE IS NOT INTERESTED IN PROSECUTING ITS APPEAL. 3. THE HON'BLE JURISDICTIONAL HIGH COURT IN M/S. CHEMI POL V/S UNION OF INDIA & ORS. IN CENTRAL EXCISE APPEAL NO.62 OF 200 9 VIDE JUDGMENT DATED 17 TH SEPTEMBER 2009 CONSIDERED THE JUDGMENT OF HON'BLE SUPREME COURT IN CIT V/S S. CHENIAPPA MUDALIAR AIR 1969 SC 1068 AS WELL AS ANOTHER JUDGMENT IN SUNDERLAL MANNALAL V/S NANDRAMDAS DWARK ADAS AIR 1958 MP 260 AND OTHER SUPREME COURTS JUDGMENT HELD AS FO LLOWS:- 6. WE CANNOT ALTOGETHER LOSE SIGHT OF THE RULE THAT EVERY COURT OR TRIBUNAL HAS AN INHERENT POWER TO DISMISS A PROC EEDING FOR NON- PROSECUTION WHEN THE PETITION / APPELLANT BEFORE IT DOES NOT WISH TO PROSECUTE THE PROCEEDINGS. IN SUCH A SITUATION UNL ESS THE STATUTE CLEARLY REQUIRES THE COURT OR TRIBUNAL TO HEAR THE APPEAL / PROCEEDING AND DECIDE IT ON MERITS IT CAN DISMISS THE APPEAL / PROCEEDING FOR. 4. THE DELHI BENCH OF THIS TRIBUNAL IN M/S. MULTIPLAN INDIA PVT. LTD. (1991) 38 ITD 320 (DEL.) HAS HELD THAT IN A SIMILAR CIRCU MSTANCES THE APPEAL MAY BE DISMISSED AS UNADMITTED. 5. APPLYING THE AFORESAID PROPOSITIONS OF THE HON'BLE JURISDICTIONAL HIGH COURT AS WELL AS THE TRIBUNAL WE TREAT THIS APPEAL AS UNADMITTED AND HOLD THE SAME AS LIABLE TO BE DISMISSED IN LIMINE. 6. IN THE RESULT ASSESSEES APPEAL IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 22.7.2011 SD/- D.K. AGARWAL JUDICIAL MEMBER SD/- J. SUDHAKAR REDDY ACCOUNTANT MEMBER MUMBAI DATED: 22.7.2011 M/S. SHAREKHAN LIMITED ITA NO.4379/M/2009 3 COPY TO : (1) THE ASSESSEE; (2) THE RESPONDENT; (3) THE CIT(A) MUMBAI CONCERNED; (4) THE CIT MUMBAI CITY CONCERNED; (5) THE DR E BENCH ITAT MUMBAI. TRUE COPY BY ORDER PRADEEP J. CHOWDHURY ASSISTANT REGISTRAR SR. PRIVATE SECRETARY ITAT MUMBAI BENCHES MUMBAI DATE INITIAL 1. DRAFT DICTATED ON 15.7.2011 SR.PS 2. DRAFT PLACED BEFORE AUTHOR 18.7.2011 SR.PS 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER 18.7.2011 JM/AM 4. DRAFT DISCUSSED/APPROVED BY SECOND MEMBER 18.7.2011 JM/AM 5. APPROVED DRAFT COMES TO THE SR.PS/PS 18.7.2011 SR.PS/PS 6. DATE OF PRONOUNCEMENT 22.7.2011 SR.PS 7. FILE SENT TO THE BENCH CLERK 22.7.2011 SR.PS 8. DATE ON WHICH FILE GOES TO THE HEAD CLERK 9. DATE OF DISPATCH OF ORDER