SMITA V MADLANI, MUMBAI v. ACIT CIR 19(1), MUMBAI

ITSSA 36/MUM/2010 | misc
Pronouncement Date: 22-07-2011 | Result: Dismissed

Appeal Details

RSA Number 3619916 RSA 2010
Assessee PAN AAAPM9605R
Bench Mumbai
Appeal Number ITSSA 36/MUM/2010
Duration Of Justice 1 year(s) 1 month(s) 17 day(s)
Appellant SMITA V MADLANI, MUMBAI
Respondent ACIT CIR 19(1), MUMBAI
Appeal Type Income Tax (Search & Seizure) Appeal
Pronouncement Date 22-07-2011
Appeal Filed By Assessee
Order Result Dismissed
Bench Allotted F
Tribunal Order Date 22-07-2011
Assessment Year misc
Appeal Filed On 04-06-2010
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH F MUMBAI BEFORE SHRI D.K. AGARWAL (JM) AND SHRI PRAMOD KUM AR (AM) I.T(SS) A.NO.36/MUM/2010 BLOCK PERIOD: 1.04.1986 TO 09.09.1996 SMT. SMITA V. MADLANI FLAT NO. 4 NATRAJ BLDG. VIBGYOR CHS LTD. SANTACRUZ (W) MUMBAI 400 054. PAN: AAAPM 9605 R VS. THE ASST. COMMISSIONER OF INCOME- TAX CIRCLE 19(1) MUMBAI. (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SHRI P.C. MAURYA O R D E R PER D.K. AGARWAL JM: THIS APPEAL PREFERRED BY THE ASSESSEE IS DIRECTED A GAINST THE ORDER DATED 15.3.2010 PASSED BY THE LEARNED COMMISSIONER OF INC OME-TAX (APPEALS) FOR THE BLOCK PERIOD 1.4.1986 TO 9.9.1996. 2. AT THE TIME OF HEARING NONE WAS PRESENT ON BEHAL F OF THE ASSESSEE NOR FILED ANY APPLICATION FOR ADJOURNMENT OF THE CASE D ESPITE THE FACT THAT THE NOTICE OF HEARING WAS SENT TO THE ASSESSEE BY RPAD. IT APPEA RS 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 AND 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 W ANT TO PURSUE THE APPEAL. COURT/TRIBUNAL HAVE INHERENT POWER TO DISMISS THE A PPEAL FOR NON-PROSECUTION AS HELD BY THE HONBLE BOMBAY HIGH COURT IN THE CASE O F M/S. CHEMIPOL VS. UNION OF INDIA IN EXCISE APPEAL NO. 62 OF 2009. WE ARE CONVI NCED THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTING THE APPEAL. WE THEREFORE DISMISS THE APPEAL OF THE ASSESSEE AS UNADMITTED. IT(SS)A NO.36/MUM/2010 SMT. SMITA V MADLANI 2 3. THE ASSESSEE SHALL HOWEVER BE AT LIBERTY TO AP PROACH 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 DISM ISSED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 22 DAY OF JULY 2011. SD. SD. (PRAMOD KUMAR) (D.K. AGARWAL) ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI DATED THE 22 ND JULY 2011. KN COPY TO: 1. THE ASSESSEE 2. THE REVENUE 3. THE CIT CITY 19 MUMBAI. 4. THE CIT(A)-30 MUMBAI 5. THE DR F BENCH MUMBAI BY ORDER /TRUE COPY/ ASST. REGISTRAR ITAT MUMBAI