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.