MR Narayan Ramchandra Shende, Pune V. ACIT Circle-3, Pune

ITA 116/PUN/2011

• Counselvise Citation: 11624514 RSA 2011
• Duration Of Justice: 1 year(s) 2 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-03-2012
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2006-2007
• Appeal Filed On: 28-01-2011
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: AOOK MISHRA
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES, B PUNE BEFORE SHRI SHAILENDRA KUMAR YADAV, J.M. AND SHRI G.S.PANNU, A.M. I.T.A. NO. 116/PN/2011: A.Y. 2006-07 MR. NARAYAN R SHENDE TUSHAR FABRICATORS 35 ERANDAWANA, SATYAM INDUSTRIAL ESTATE KARVE ROAD PUNE-411 004 PAN ACEPS 9041 H .. APPELLANT VS. ASSTT. CIT CIR. 3, PUNE .. RESPONDENT APPELLANT BY: NONE RESPONDENT BY: SHRI AOOK MISHRA DATE OF HEARING : 28-3-2012 DATE OF PRONOUNCEMENT: 28-03-2012 ORDER PER SHAILENDRA KUMAR YADAV, JM THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDERS OF THE CIT-(A)-II PUNE DATED 26-11-2010 FOR 2006-07 ON VARIOUS GROUNDS. 2. THIS APPEAL WAS FIXED FOR HEARING ON 28-3-2012 FOR WHICH A NOTICE OF HEARING WAS SENT TO THE ASSESSEE ON THE ADDRESS GIVEN IN COLUMN 10 OF FORM OF APPEAL FILED BY THE ASSESSEE, THROUGH RPAD ON 10-02-2011. BUT THE SAME HAS BEEN RETURNED UNSERVED AS THE ASSESSEE HAS NOT TAKEN DUE CARE TO I.T.A. NO. 116/PN/2011 A.Y. 2006-07 NARAYAN R SHENDE 2 INTIMATE THE TRIBUNAL THE CHANGE OF ADDRESS. AS SUCH, NONE APPEARED TO SUPPORT THE CASE ON BEHALF OF THE ASSESSEE WHEN THE APPEAL CAME UP FOR HEARING ON 28-3-2012 NOR ANY ADJOURNMENT APPLICATION HAS BEEN RECEIVED. UNDER THESE CIRCUMSTANCES, IT MAY BE REASONABLY CONCLUDED THAT THE ASSESSEE IS NOT INTERESTED IN PURSUING THIS APPEAL. IN SUCH CASES, THE COURTS/TRIBUNAL HAVE INHERENT POWERS TO DISMISS THE APPEALS FOR NON-PROSECUTION AS HELD BY HONBLE BOMBAY HIGH COURT IN THE CASE OF CHEMIPOL VS. UNION OF INDIA IN EXCISE APPEAL NO. 62 OF 2009. ON THE FACTS OF THE CASE, WE ARE CONVINCED THAT THE ASSESSEE IS NOT INTERESTED IN PURSUING THIS APPEAL. WE, THEREFORE, DISMISS THIS APPEAL OF THE ASSESSEE AS UNADMITTED WITH A LIBERTY TO RECALL THIS MATTER WITHIN A REASONABLE TIME AS PER THE PROVISIONS OF RULE 24 OF INCOME-TAX APPELLATE TRIBUNAL RULES, 1963 AFTER SHOWING SUFFICIENT AND REASONABLE CAUSE FOR NON-APPEARANCE ON THE DATE OF HEARING FIXED ON 28-3-2012. 3. IN THE RESULT, THE APPEAL OF THE ASSESSEE STANDS DISMISSED. I.T.A. NO. 116/PN/2011 A.Y. 2006-07 NARAYAN R SHENDE 3 DECISION IS ALREADY PRONOUNCED IN THE OPEN COURT IMMEDIATELY AFTER CONCLUSION OF THE HEARING ON 28 TH MARCH 2012. SD/- SD/- (G.S.PANNU) (SHAILENDRA KUMAR YADAV) ACCOUNTANT MEMBER JUDICIAL MEMBER PUNE DATED THE 28 TH MARCH, 2012 ASHWINI COPY OF THE ORDER IS FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT-(A)-II PUNE 4. THE CIT II PUNE 5. THE D.R, ITAT PUNE BENCH, PUNE 6. GUARD FILE BY ORDER SR. PRIVATE SECRETARY INCOME TAX APPELLATE TRIBUNAL