Shri Parasmal M. Lalwani HUF, Nashik V. ACIT, Cir.-3, Malegaon

CO 37/PUN/2006

• Counselvise Citation: [2011] 122 COUNSELVISE.COM (IT) 6670 (ITAT-PUNE)
• Duration Of Justice: 4 year(s) 11 month(s) 18 day(s)
• Appeal Type: Cross Objection
• Pronouncement Date: 30-11-2011
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 30-11-2011
• Assessment Year: misc
• Appeal Filed On: 12-12-2006
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: S K AMBASTHA
• Keywords: Reasonable cause; Block assessment

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH A, PUNE BEFORE SHRI SHAILENDRA KUMAR YADAV, JUDICIAL MEMBER AND SHRI D. KARUNAKARA RAO, ACCOUNTANT MEMBER C.O. NO. 37/PN/2006 ARISING OUT OF I.T.A. NO. 201/PN/2005 BLOCK ASSESSMENT YEAR: 1989-90 TO 1999-00 PARASMAL MANAKCHAND LALWANI HUF MAHAVIR PATH, MANMAD, DIST. NASIK PAN NOT ON RECORD CROSS OBJECTOR VS. ASSTT. CIT CIR. 3, MALEGAON, APPELLANT IN APPEAL APPELLANT BY: NONE RESPONDENT BY: SHRI S.K. AMBASTHA DATE OF HEARING: 30-11-2011 DATE OF PRONOUNCEMENT: 30-11-2011 ORDER PER SHAILENDRA KUMAR YADAV, JM THIS CROSS OBJECTION BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE CIT(A) NASIK DATED 30-11-2 004 FOR ASSESSMENT YEAR 1989-90 TO 1999-00. 2. THIS CROSS OBJECTION WAS ORIGINALLY FIXED FOR H EARING ON 20-9-201124-11-2011 FOR WHICH A NOTICE OF HEARIN G WAS SENT THROUGH RPAD. THEREAFTER, THE CASE WAS ADJOUR NED FROM TIME TO TIME AND FINALLY IT WAS FIXED FOR HEAR ING ON 30- 11-2011 FOR WHICH ALSO A NOTICE OF HEARING WAS SENT THROUGH RPAD. HOWEVER, NONE APPEARED TO SUPPORT TH E CASE ON BEHALF OF THE ASSESSEE WHEN THE CROSS OBJEC TION CAME UP FOR HEARING ON 30-11-2011 NOR ANY ADJOURNME NT APPLICATION HAS BEEN RECEIVED. UNDER THESE CIRCUMST ANCES, 2 CO 37//PN/2006 PARASMAL M LALWANI BLOCK ASSESSMENT YEAR 1989-90 TO 1999-00 IT MAY BE REASONABLY CONCLUDED THAT THE ASSESSEE IS NOT INTERESTED IN PURSUING THIS CROSS OBJECTION. IN SU CH CASES, THE COURTS/TRIBUNAL HAVE INHERENT POWERS TO DISMISS THE APPEAL FOR NON-PROSECUTION AS HELD BY HONBLE BOMBA Y HIGH COURT IN THE CASE OF CHEMIPOL VS. UNION OF IND IA IN EXCISE APPEAL NO. 62 OF 2009. ON THE FACTS OF THE CASE, WE ARE CONVINCED THAT THE ASSESSEE IS NOT INTERESTED I N PURSUING THIS APPEAL. WE THEREFORE, DISMISS THIS C ROSS OBJECTION OF THE ASSESSEE AS UNADMITTED WITH A LIBE RTY TO RECALL THIS MATTER WITHIN A REASONABLE TIME AS PER THE PROVISIONS OF RULE 24 OF INCOME-TAX APPELLATE TRIBU NAL RULES, 1963 AFTER SHOWING SUFFICIENT AND REASONABLE CAUSE FOR NON-APPEARANCE ON THE DATE OF HEARING FIXED ON 30-11- 2011. 3. IN THE RESULT, THE CROSS OBJECTION OF THE ASSESS EE STANDS DISMISSED. DECISION PRONOUNCED IN THE OPEN COURT ON 30-11-2011 . SD/- SD/- (D. KARUNAKARA RAO) (SHAILENDRA KUMAR YADAV) ACCOUNTANT MEMBER JUDICIAL MEMBER PUNE DATED THE 30 TH NOVEMBER 2011 ANKAM COPY OF THE ORDER IS FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT(A) NASIK 3. THE CIT NASIK 5. THE D.R, ITAT PUNE BENCH, PUNE 6. GUARD FILE BY ORDER SR. PRIVATE SECRETARY INCOME TAX APPELLATE TRIBUNAL THE CIT(A) NASIK