2010 (11) TMI 1117 - AT - Income Tax

Summary

Issues involved: Dismissal of appeals for non-prosecution by the assessee.

Summary:
The Appellate Tribunal ITAT MUMBAI dismissed the appeals by the assessee against different orders of CIT(A) for the assessment years 2002-03, 2001-02, and 2002-03 respectively. The assessee had raised disputes on several grounds, but no one appeared to represent the case during the hearing. The Tribunal noted that the assessee had a history of seeking adjournments in the past. Citing legal precedents, including the case of B.N. Bhattachargee & Anr., the Tribunal emphasized that pursuing an appeal effectively is essential, not just filing it. Referring to the power of the court/tribunal to dismiss appeals for non-prosecution, as held in the case of M/s. Chemipol Vs Union of India, the Tribunal concluded that the assessee was not interested in prosecuting the appeal and therefore dismissed the appeals as unadmitted. The decision was pronounced on 15.11.2010.