PARESH S. SHAH, MUMBAI v. ITO WD 14(1)(1), MUMBAI

ITA 7149/MUM/2008 | 1988-1989
Pronouncement Date: 30-11-2011 | Result: Dismissed

Appeal Details

RSA Number 714919914 RSA 2008
Assessee PAN NAELP5912F
Bench Mumbai
Appeal Number ITA 7149/MUM/2008
Duration Of Justice 2 year(s) 11 month(s) 13 day(s)
Appellant PARESH S. SHAH, MUMBAI
Respondent ITO WD 14(1)(1), MUMBAI
Appeal Type Income Tax Appeal
Pronouncement Date 30-11-2011
Appeal Filed By Assessee
Order Result Dismissed
Bench Allotted C
Tribunal Order Date 30-11-2011
Date Of Final Hearing 29-11-2011
Next Hearing Date 29-11-2011
Assessment Year 1988-1989
Appeal Filed On 17-12-2008
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH MUMBAI BEFORE SHRI D. MANMOHAN VICE PRESIDENT AND SHRI J. SUDHAKAR REDDY ACCOUNTANT MEMBER ITA NO. 7149 AND 7150/MUM./2008 (A.YS : 1988-89 AND 1990-91 ) MR. PARESH S. SHAH 56 CHIPPI CHAWL ZAVERI BAZAAR MUMBAI 400 002 PAN AELP5912F .. APPELLANT V/S INCOME TAX OFFICER WARD-14(1)(1) EARNEST HOUSE NARIMAN POINT MUMBAI 400 021 .... RESPONDENT REVENUE BY : MR. SHANTAM BOSE ASSESSEE BY : NONE DATE OF HEARING 29.11.2011 DATE OF ORDER 29.11.2011 O R D E R PER J. SUDHAKAR REDDY A.M. THESE APPEALS PREFERRED BY THE ASSESSEE ARE DIREC TED AGAINST SEPARATE IMPUGNED ORDERS 3 RD OCTOBER 2008 PASSED BY THE COMMISSIONER (APPEALS) XIV MUMBAI FOR ASSESSMENT YEARS 1988-89 AND 1990- 91 RESPECTIVELY. MR. PARESH S. SHAH ITA NO. 7149/MUM./22008 ITA NO. 7150/MUM./22008 2 2. THE CASE HAS BEEN FILED BEFORE THE TRIBUNAL ON 3 RD OCTOBER 2008. THE SAME WAS ADJOURNED AT LEAST EIGHT OCCASIONS AT TH E REQUEST OF THE ASSESSEE. ON 24 TH FEBRUARY 2010 THE BENCH DISMISSED BOTH THE APPEAL S FOR NON-PROSECUTION AND ON PLEADING OF THE ASSESSEE RE STORED THE MATTER VIDE M.A. NO.284 AND 285/MUM./2010 ORDER DATED 18 TH JUNE 2010. DESPITE THE SAME THE ASSESSEE CONTINUES TO SEEK ADJOURNMENT ON ONE PRETEXT OR THE OTHER ON SILLY REASONS SUCH AS THE ACCOUNTANT OF THE FIRM IS OUT OF STATION ETC. THE TRIBUNAL ON 12 TH APRIL 2011 LEVIED COST OF ` 1 000 ON THE ASSESSEE ON THE GROUND THAT THE REQUEST FOR ADJOURNMENT IS N OT REASONABLE. THERE IS NO EVIDENCE THAT THIS AMOUNT WAS PAID BY THE ASSESS EE. THOUGH A LETTER SEEKING ADJOURNMENT ON THE GROUND THAT THE ACCOUNTA NT IS OUT OF STATION IS FILED NONE APPEARED ON BEHALF OF THE ASSESSEE. EVE N VAKALATNAMA HAS NOT BEEN FILED BY ANY ONE TILL DATE. UNDER THESE CIRCUM STANCES WE DISMISS THESE APPEAL FOR NON-PROSECUTION. 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 WHILE CONSIDERING THE JUDGMENTS OF HON'BLE SUPREME COURT IN CIT V/S S. CHENIAPPA MUDALIAR AIR 1969 SC 1068 SUNDERLAL MANNALAL V/S NANDRAMDAS DWARKADAS AIR 1958 MP 260 AND OTHER JUDGMENTS OBSERVED AS FOLLOWS:- 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. 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. 4. APPLYING THE AFORESAID PROPOSITIONS LAID DOWN BY TH E HON'BLE JURISDICTIONAL HIGH COURT AS WELL AS THE DECISION O F THE TRIBUNAL CITED SUPRA MR. PARESH S. SHAH ITA NO. 7149/MUM./22008 ITA NO. 7150/MUM./22008 3 WE TREAT THESE APPEALS AS UNADMITTED AND HOLD THE S AME AS LIABLE TO BE DISMISSED AS SUCH. 5. WE FURTHER LEVY COSTS OF ` 2 000 PER APPEAL ON THE ASSESSEE. 6. IN THE RESULT APPEALS ARE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON THE DATE OF H EARING I.E. 29 TH NOVEMBER 2011 SD/- D. MANMOHAN VICE PRESIDENT SD/- J. SUDHAKAR REDDY ACCOUNTANT MEMBER MUMBAI DATED: 29 TH NOVEMBER 2011 COPY TO : (1) THE ASSESSEE; (2) THE RESPONDENT; (3) THE CIT(A) MUMBAI CONCERNED; (4) THE CIT MUMBAI CITY CONCERNED; (5) THE DR C BENCH ITAT MUMBAI. TRUE COPY BY ORDER PRADEEP J. CHOWDHURY ASSISTANT REGISTRAR SR. PRIVATE SECRETARY ITAT MUMBAI BENCHES MUMBAI