Mrs Anjali Pradeep Nehete, Jalgaon V. ACIT, Jalgaon

ITA 1108/PUN/2012

• Counselvise Citation: [2013] 120 COUNSELVISE.COM (IT) 4327 (ITAT-PUNE)
• Duration Of Justice: 1 year(s) 1 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-07-2013
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2007-2008
• Appeal Filed On: 29-05-2012
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ANCHAL SHARMA
• Assessee Lawyers: N O N E

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH B , PUNE BEFORE: SHRI G. S. PANNU, ACCOUNTANT MEMBER AND SHRI R.S. PADVEKAR, JUDICIAL MEMBER ITA NO. 1107 / P N/ 20 12 ASSESSMENT YEAR : 200 7 - 08 PRADEEP DINKAR NEHETE, PARAS CONSTR UCTIONS, 574, GANESH WADI, JALGAON VS. DY. COMMISSIONER OF INCOME TAX, CIRCLE - 1, JALGAON (APPELLANT) (RESPONDENT) PAN NO. ADOPN0077H ITA NO. 1108 /PN/20 12 ASSESSMENT YEAR : 2007 - 08 ANJALI PRADEEP NEHETE, PARAS CONSTRUCTIONS, 574, GANESH WADI, NEA R RADHA KRISHNA MANGALKARAYALAYA, JALGAON VS. ASST. COMMISSIONER OF INCOME TAX, CIRCLE - 1, JALGAON (APPELLANT) (RESPONDENT) PAN NO. AKEPM9008Q APPELLANT BY: N O N E RESPONDENT BY: SHRI ANCHAL SHARMA DATE OF HEARING : 22 - 07 - 2013 DATE OF PRONOU NCEMENT : 22 - 07 - 2013 ORDER P ER R.S. PADVEKAR , JM : - TH ESE TWO APPEAL ARE FILED BY THE TWO DIFFERENT SSESSEE S CHALLENGING THE RESPECTIVE IMPUGNED ORDER S OF THE LD. CIT(A) - II, NASHIK FOR THE A.Y. 200 7 - 08. THESE APPEALS ARE FIXED FOR TODAY I.E. 22 - 07 - 2 013. WHEN THE CASES WERE CALLED FOR THE HEARING , THE LD. DR WAS PRESENT FOR THE REVENUE. NONE WAS PRESENT FOR THE ASSESSEE. ON PERUSAL OF THE RECORD, IT IS SEEN THAT THE NOTICES OF THE HEARING HAVE BEEN SERVED ON THE ASSESSEE INTIMATING THE DATE OF THE HEARING BUT FOR THE BEST REASON KNOWN TO THEM , NONE OF THEM APPEARED NOR FILED ANY APPLICATION FOR ADJOURNMENT . WE ARE , THEREFORE, OF THE OPINION THAT BOTH THE ASSESSEES ARE NOT INTERESTED FOR PROSECUTING THE APPEALS. 2. IT HAS BEEN HELD BY THE HONBLE SUPREME COURT IN THE CASE OF B.N. BHATTACHARGEE & ANR., 118 ITR 461 THAT APPEAL DOES NOT MEAN ONLY FILING 2 ITA NO S . 1107 & 1108 /PN/2012, PRADEEP DINKAR NEHETE & ANJALI PRADEEP NEHETE, JALGAON OF MEMO OF APPEAL BUT ALSO PURSUING IT EFFECTIVELY. IN CASES WHERE THE ASSESSEE DOES NOT WANT TO PURSUE THE APPEAL, COURT/TRIBUNAL HAVE INHERENT POW ER TO DISMISS THE APPEAL FOR WANT OF 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 OF 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 BOTH THE APPEALS OF THE ASSESSEE S FOR WANT OF PROSECUTION , WITH LIBERTY TO MOVE APPLICATION FOR RECALLING OF THE ORDER AFTER SHOWING THAT THERE IS SUFFICIENT CAUSE FOR NOT APPEARING BEFORE THE TRIBUNAL ON THE DATE FIXED FOR HEARING IN TERMS OF RULE 24 OF THE APPELLATE TRIBUNAL RULES, 1963. 3. IN THE RESULT, BOTH THE APPEALS OF THE ASSESSEE S ARE DISMISSED . ORDER PRONOUNCED IN THE OPEN COURT IN THE PRESENCE OF THE LEARNED DEPARTMENTAL REPRESENTATIVE AT THE CONC LUSION OF THE HEARING ON 22 JULY, 2013. PRONOUNCED IN THE OPEN COURT ON 22 - 07 - 20 1 3 SD/ - SD/ - ( G.S. PANNU ) ( R.S. PADVEKAR ) ACCOUNTANT MEMBER JUDICIAL MEMBER RK /PS PUNE , DATED : 22 ND JULY, 20 1 3 COPY TO 1 ASSESSEE 2 DEPARTMENT 3 THE CIT - II, NASHIK 4 THE CIT - II, NASHIK 5 THE DR, ITAT, B BENCH, PUNE . 6 GUARD FILE. //TRUE COPY// BY ORDER PRIVATE SECRETARY INCOME TAX APPELLATE TRIBUNAL PUNE