M/s. Jalaram Petrochem B-161,Chinar,R.A. Kidwai Road, Wadala,Mumbai-400 031 VS. Income Tax Officer-17(2)(1),Piramal Chamber, Parel,Mumbai-400 012 |
IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH "........", MUMBAI
BEFORE SHRI RAJENDRA SINGH, ACCOUNTANT MEMBER AND
SHRI VIJAY PAL RAO, JUDICIAL MEMBER
ITA No. 8170/Mum/2010
Assessment Year :
M/s. Jalaram Petrochem Income Tax Officer-17(2)(1),
B-161, Chinar, Piramal Chamber, Parel,
R.A. Kidwai Road, Wadala, Mumbai-400 012
Mumbai-400 031 Vs.
PAN NO: AAAFJ 2863 L
(Appellant) (Respondent)
Appellant by : None
Respondent by : Shri K.G. Kutty
Date of hearing : 24.9.2012
Date of Pronouncement : 24.9.2012
ORDER
PER RAJENDRA SINGH, AM:
This appeal by the assessee is directed against the order dated
8.9.2010 of CIT(A) for the assessment year 1997-98. The only dispute
in this appeal is regarding levy of penalty under section 271(1)(c) of
the Income tax Act. However, no one appeared to represent the case
on behalf of the assessee when the appeal came up for hearing today
(24.9.2012) though notice of hearing had been given well in advance.
Neither someone appeared on behalf of the assessee nor any
adjournment application has been received. It can, therefore, be
2 ITA No.8170/M/12
A.Y.97-98
reasonably concluded that the assessee is not interested in
prosecuting the appeal. The appeal does not mean only filing of
memorandum of appeal but also pursuing it effectively as held by
Hon'ble Supreme Court in case of B.N. Bhatacharjee and Anr. (118 ITR
461) (at pages 477/478). In such cases where an appellant is not
interested in prosecution of appeal Court/Tribunal have inherent
power to dismiss the proceedings for non-prosecution as held by
Hon'ble High Court of Mumbai in case of M/s. Chemipol vs. Union of
India in Excise Appeal No.62/2009. On the facts of this case we are
convinced that the assessee is not interested in pursuing the appeal.
We, therefore, dismiss the appeal of the assessee as unadmitted.
2. In the result, appeal of the assessee stands dismissed.
Order pronounced in the open court on 24.9.2012.
Sd/- Sd/-
(VIJAY PAL RAO ) (RAJENDRA SINGH)
JUDICIAL MEMBER ACCOUNTANT MEMBER
Mumbai, Dated: 24.9. 2012.
Jv.
3 ITA No.8170/M/12
A.Y.97-98
Copy to: The Appellant
The Respondent
The CIT, Concerned, Mumbai
The CIT(A) Concerned, Mumbai
The DR " " Bench
True Copy
By Order
Dy/Asstt. Registrar, ITAT, Mumbai.
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