Gulshankumar Jivandas Oberai, Ahmednagar V. ITO, Wd, Ahmednagar, Ahmednagar

ITA 108/PUN/2012

• Counselvise Citation: 10824514 RSA 2012
• Duration Of Justice: 1 year(s) 3 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-05-2013
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2004-2005
• Appeal Filed On: 20-01-2012
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: RAJESH DAWOT

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH B, PUNE BEFORE SHRI SHAILENDRA KUMAR YADAV, JUDICIAL MEMBER, AND SHRI R.K.PANDA, ACCOUNTANT MEMBER ITA NO. 108/PN/2012 (ASSESSMENT YEAR: 2004-05) GULSHANKUMAR JIVANDAS OBERAI (HUF), C/O K.D.BHANDARI, B-3, ANAND PARK, SARANGSAGAR ROAD, AHMEDNAGAR. .. APPELLANT VS. ITO, WARD-2, AHMEDNAGAR. .. RESPONDENT APPELLANT BY: NONE RESPONDENT BY: SHRI RAJE SH DAWOT DATE OF HEARING : 09.05.2013 DATE OF ORDER : 09.05.2013 ORDER PER SHAILENDRA KUMAR YADAV, JM : THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST TH E ORDER OF THE CIT(A)-I, PUNE, DATED 29.07.2011. 2. IN THIS CASE, HEARING WAS FIXED ON 26.03.2013 BU T NONE APPEARED ON THE SAID DATE. THE CASE WAS AGAIN FIXE D FOR HEARING 09.05.2013. HOWEVER, ON 09.05.2013 ALSO, N EITHER ASSESSEE ATTENDED NOR THERE WAS ANY REQUEST FOR ADJOURNMENT. IN THESE CIRCUMSTANCES, WE ARE OF THE VIEW THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTING ITS APPEAL. IT HAS BEEN HELD BY THE HONBLE SUPREME COURT IN TH E CASE OF B.N. BHATTACHARGEE & ANR., 118 ITR 461 THAT APPEAL DOES NOT MEAN ONLY FILING OF MEMO OF APPEAL BUT ALSO PURSUIN G IT 2 EFFECTIVELY. IN CASES WHERE THE ASSESSEE DOES NOT WANT TO PURSUE THE APPEAL, COURT/TRIBUNAL HAVE INHERENT POW ER TO DISMISS THE APPEAL FOR NON- PROSECUTION, AS HELD BY HONBLE HIGH COURT OF MUMBAI IN THE CASE OF M/S CHEMIPOL VS . UNION OF INDIA IN EXCISE APPEAL NO. 62 OF 2009. IN VIEW O F THE RATIO LAID DOWN BY THE HONBLE COURTS AND ALSO FOLLOWING THE DECISION OF THE TRIBUNAL IN THE CASE OF MULTIPLAN ( INDIA) LTD., 38 ITD 320 AND MADHYA PRADESH HIGH COURT IN LATE TUKOJIRAO HOLKAR 223 ITR 480 (MP), WE DISMISS THE A PPEAL OF THE ASSESSEE FOR WANT OF PROSECUTION. 3. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DI SMISSED. PRONOUNCED IN THE OPEN COURT ON THIS 9 TH DAY OF MAY, 2013. SD/- SD/- (R.K.PANDA) (SHAILENDRA KUMAR YADAV) ACCOUNTANT MEMBER JUDICIAL MEMBER PUNE, DATED: 9 TH MAY, 2013 GSPS COPY TO:- 1) ASSESSEE 2) THE ITO, WARD-2, AHMEDNAGAR. 3) THE CIT(A)-I, PUNE. 4) THE CIT-I, PUNE. 5) THE DR, B BENCH, I.T.A.T., PUNE. 6) GUARD FILE BY ORDER //TRUE COPY// PRIVATE SECRETARY, I.T.A.T., PUNE