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Atul Ashok Ruia, Phoenix mills Compound, 462, SB Marg, Lower Parel, Mumbai 400013 Vs. ACIT, Circle 7(1), Aayakar Bhavan, Mumbai 400020
February, 12th 2013
                               Multiplan ITA Nos.6530 & 6531 of 2007 of Atul Ashok Ruia Mumbai

                     "H" Bench, Mumbai

          Before B. Ramakotaiah, Accountant Member
             & Shri Amit Shukla, Judicial Member

                   ITA Nos.6530/Mum/2007
                   (Assessment year: 2001-02)
Atul Ashok Ruia, Phoenix mills Vs. ACIT, Circle 7(1), Aayakar
Compound, 462, SB Marg,              Bhavan, Mumbai 400020
Lower Parel, Mumbai 400013
(Appellant)                             (Respondent)
                   ITA Nos.6531/Mum/2007
                   (Assessment year: 2001-02)
Ashok Kumar R. Ruia,           Vs. ACIT, Circle 7(1), Aayakar
Phoenix mills Compound, 462,         Bhavan, Mumbai 400020
SB Marg, Lower Parel,
Mumbai 400013
(Appellant)                             (Respondent)
                  Assessee by:    None
                  Department by: Smt. Neeraja Pradhan, DR

                  Date of Hearing:       04/02/2013
                  Date of Pronouncement: 07/02/2013


Per Bench.

      These   appeals   have    been       filed      by     the      assessees          on
26.10.2007 against the order of the learned CIT(A)-XIX, Mumbai,
dated 24.08.2007 in relation to assessment order under Section
143(3) r.w.s. 147 of the Act for assessment year 2001-02.
2.    These appeals were fixed for hearing from 23.01.2009
onwards, but adjourned to several times at the request of assessee
for adjournment or adjourned due to non-functioning of the Bench.
These appeals were finally fixed for hearing on 04.02.2013.
However, on the date of hearing when these appeals were called
upon for hearing, none appeared on behalf of the assessee. There
is also no application or request for adjournment. It therefore
appears to us that the assessee is not serious about pursuing
these appeals.

                                 Page 1 of 2
                                Multiplan ITA Nos.6530 & 6531 of 2007 of Atul Ashok Ruia Mumbai

3.      It has been held by the Hon'ble Supreme Court in the case of
CIT vs. B. N. Bhattacharjee & Another(SC) Supreme Court Decision
dt,04-05-1979, 118 ITR 461(SC) at pages 477/478 that appeal does
not mean filing memo of appeal but also pursuing it effectively. In
cases where assessee does not want to pursue the appeal,
Court/Tribunal have inherent powers to dismiss the appeal for non
prosecution as held by the Hon'ble Bombay High Court in the case
of M/s. Chemipol vs. Union of India in Central Excise Appeal No.
62 of 2009.

4.      Hence following the decision of the Tribunal in the case of
CIT vs. Multiplan India (P) Ltd., reported in 38 ITD 320 (Del), as
also the decision of the Hon'ble Madhya Pradesh High Court in the
case of Estate of Late Tukojirao Holkar vs. CWT, reported in 223 ITR
480 (MP), and further the decision of the Hon'ble Bombay High
Court dated 17.09.2010 in the case of M/s. Chemipol vs. Union of
India    in Central Excise Appeal No. 62 of 2009, we dismiss this
appeal as un-admitted for want of prosecution by the assessee.

5.      Assessee shall however, at liberty to approach the Tribunal
for recalling this order if prevented by sufficient cause for non
appearance on the date of hearing.

6.      In the result, appeals filed by assessees are dismissed.

        Order pronounced in the open court on 7th February, 2013

             Sd/-                             Sd/-
         (Amit Shukla)                  (B. Ramakotaiah)
       Judicial Member                 Accountant Member
Mumbai, dated 7th February, 2013.
Copy to:
  1. The Appellant
  2. The Respondent
  3. The concerned CIT(A)
  4. The concerned CIT
  5. The DR, " H " Bench, ITAT, Mumbai
                             By Order

                         Assistant Registrar
                    Income Tax Appellate Tribunal,
                      Mumbai Benches, MUMBAI
                                Page 2 of 2
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