SHRI NASIR GULMOHAMAD SHAIKH, Satara V. ACIT CC 1, Pune

ITA 1039/PUN/2004

• Counselvise Citation: [2012] 119 COUNSELVISE.COM (IT) 9784 (ITAT-PUNE)
• Duration Of Justice: 8 year(s) 5 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-12-2012
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 05-12-2012
• Assessment Year: misc
• Appeal Filed On: 22-06-2004
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: MUKESH VERMA
• Keywords: Search and seizure; Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH B , PUNE BEFORE SHRI R.S. PADVEKAR, JUDICIAL MEMBER AND SHRI R.K. PANDA , ACCOUNTANT MEMBER ITA NO. 1039/PN/2004 (BLOCK PERIOD: 1991-92 TO 2001-02) SHRI NASIR GULMOHAMAD SHAIKH, APPELLANT DREAM HOUSE 17 MOLACHA ODHA SATARA PAN : AEBPS 2881 Q V. A.C.I.T., CEN. CIR.1(1), RESPONDENT PUNE APPELLANT BY : NONE RESPONDENT BY : SHRI. M UKESH VERMA DATE OF HEARING : 05/12/ 12 DATE OF PRONOUNCEMENT : 05 -12-12 O R D E R PER R.S. PADVEKAR, JM THIS APPEAL IS FILED BY THE ASSESSEE CHALLENGING THE IMPUGNED ORDER OF THE LD. CIT(A) I, PUNE DATED 17-03-200 4 AND THIS APPEAL IS ARISING OUT OF ASSESSMENT FRAMED IN CONSEQUENCE OF THE SEARCH AND SEIZURE OPERATION U/S. 132(1) OF THE ACT. 2. THIS CASE WAS FIXED FOR HEARING TODAY I.E. ON 5 TH DECEMBER 2012. WHEN THE CASE WAS CALLED FOR HEARING, THE LD CIT D .R. SHRI. MUKESH VERMA WAS PRESENT FOR THE REVENUE AND NONE WAS PRES ENT FOR THE ASSESSEE. ON THE PERUSAL OF THE RECORD, IT IS SEEN THAT ON 15.10.2012, THE ASSESSEES COUNSEL WITHDREW HIS APPEARANCE/AUTHORIT Y IN THIS CASE AND HENCE, THE APPEAL WAS ADJOURNED TO 5.12.2012. THE ASSESSEE HAS BEEN SENT THE NOTICE BY RPAD 01.11.2012. IN SPITE OF TH E DUE SERVICE OF THE NOTICE, THE ASSESSEE FAILED TO REMAIN PRESENT ON TH E DATE APPOINTED FOR HEARING OF THE APPEAL. THE ASSESSEE HAS ALSO NOT M OVED ANY APPLICATION FOR ADJOURNMENT. WE ARE, THEREFORE, OF THE OPINION THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTING THIS APPEAL. 3. IN THE CASE OF CIT VS. B.N. BHATTACHARGEE & ANR. , 118 ITR 461, THEIR LORDSHIPS OF THE SUPREME COURT HAS OBSERVED THAT AN APPEAL MEANS 2 ITA NO. 1039/PN/2004 SHRI NASIR GULMOHAMAD SHAIKH BLOCK PERIOD 1991-92 TO 2001-02 AN EFFECTIVE APPEAL. IT MAY MEAN TO PROSECUTE OR E FFECTIVELY PURSUE A PROCEEDING. IN THE PRESENT CASE, IN OUR OPINION, ASSESSEE IS NOT INTERESTED IN PURSUING THIS APPEAL. WE ARE, THEREFO RE, CONSTRAINED TO DISMISS THIS APPEAL AS NOT ADMITTED FOR THE WANT OF PROSECUTION. THE ASSESSEE IS AT LIBERTY TO MOVE THE APPLICATION FOR RESTORATION OF THE APPEAL SHOWING REASONABLE CAUSE FOR NON-ATTENDANCE. 4. IN THE RESULT, ASSESSEES APPEAL IS DISMISSED IN LIMINE. THE ORDER IS PRONOUNCED IN THE OPEN COURT AFTER CON CLUSION OF HEARING ON 05 DECEMBER 2012. SD/- SD/- (R.K. PANDA) ACCOUNTANT MEMBER (R.S.PADVEKAR ) JUDICIAL MEMBER PUNE, DATED THE 5TH DECEMBER, 2012 US COPY OF THE ORDER IS FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT (CENTRAL), PUNE 4. THE CIT(A)-I, PUNE 5. THE D.R. B BENCH, PUNE 6. GUARD FILE /- TRUE COPY-/ BY ORDER SENIOR PRIVATE SECRETARY INCOME TAX APPELLATE TRIBUNAL PUNE