IN INCOME TAX APPELLATE TRIBUNAL E BENCH, MUMBAI BEFORE SHRI D.K. AGARWAL, JUDICIAL MEMBER AND SHRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER ITA no. 4379/Mum./2009 (Assessment Year : 2003-04) Date of Hearing 22.6.2011 M/s. Sharekhan Limited (Previously known as M/s. SKKI Investor Services Pvt. Ltd.) 206/A, Phoenix House Senapati Bapat Marg Lower Parel, Mumbai 400 013 . . Appellant PAN AAECS5096H v/s Dy. Commissioner of Income Tax Central Circle-22, Aayakar Bhavan 101, Maharshi Karve Marg Mumbai 400 020 .. . . Respondent Assessee by : None Revenue by : Mr. R.K. Gupta ORDER PER J. SUDHAKAR REDDY, A.M. This appeal preferred by assessee, is directed against impugned order 12th June 2006, passed by Commissioner (Appeals)-IV, Mumbai, for assessments year 2003-04. 2 M/s. Sharekhan Limited ITA no.4379/M/2009 2. Before us, when this case was called for hearing, neither assessee nor any of her authorised representative appeared despite issuance of notice. There is no application seeking adjournment either. Under these circumstances, we come to conclusion that assessee is not interested in prosecuting its appeal. 3. Hon'ble Jurisdictional High Court in M/s. Chemipol v/s Union of India & Ors., in Central Excise Appeal no.62 of 2009, vide judgment dated 17th September 2009, considered judgment of Hon'ble Supreme Court in CIT v/s S. Cheniappa Mudaliar, AIR 1969 SC 1068, as well as another judgment in Sunderlal Mannalal v/s Nandramdas Dwarkadas, AIR 1958 MP 260, and other Supreme Court s judgment, held as follows:- 6. we cannot altogether lose sight of rule that every court or tribunal has inherent power to dismiss proceeding for non- prosecution when petition / appellant before it does not wish to prosecute proceedings. In such situation, unless statute clearly requires court or tribunal to hear appeal / proceeding and decide it on merits, it can dismiss appeal / proceeding for. 4. Delhi Bench of this Tribunal in M/s. Multiplan India Pvt. Ltd. (1991) 38 ITD 320 (Del.), has held that in similar circumstances, appeal may be dismissed as unadmitted. 5. Applying aforesaid propositions of Hon'ble Jurisdictional High Court as well as Tribunal, we treat this appeal as unadmitted and hold same as liable to be dismissed in limine. 6. In result, assessee s appeal is dismissed. Order pronounced in open Court on 22.7.2011 Sd/- Sd/- D.K. AGARWAL J. SUDHAKAR REDDY JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI, DATED: 22.7.2011 3 M/s. Sharekhan Limited ITA no.4379/M/2009 Copy to: (1) Assessee; (2) Respondent; (3) CIT(A), Mumbai, concerned; (4) CIT, Mumbai City concerned; (5) DR, E Bench, ITAT, Mumbai. TRUE COPY BY ORDER Pradeep J . Chowdhu ry ASSISTANT REGISTRAR Sr. Private Secretary ITAT, MUMBAI BENCHES, MUMBAI Date Initial 1. Draft dictated on 15.7.2011 Sr.PS 2. Draft placed before author 18.7.2011 Sr.PS 3. Draft proposed & placed 18.7.2011 JM/AM before second member 4. Draft discussed/approved 18.7.2011 JM/AM by Second Member 5. Approved Draft comes to 18.7.2011 Sr.PS/PS Sr.PS/PS 6. Date of pronouncement 22.7.2011 Sr.PS 7. File sent to Bench 22.7.2011 Sr.PS Clerk 8. Date on which file goes to Head Clerk 9. Date of dispatch of Order Sharekhan Ltd v. DCIT CC-22