Mr. Hasmukh B Jain, Pune V. Dy. Comm. of Income-tax, Pune

ITA 1172/PUN/2011

• Counselvise Citation: [2012] 119 COUNSELVISE.COM (IT) 9915 (ITAT-PUNE)
• Duration Of Justice: 1 year(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-10-2012
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2002-2003
• Appeal Filed On: 19-09-2011
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: K K OJHA

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. 1172 TO 1176/PN/2011 (ASSTT. YEAR: 2002-03 AND 2004-05 TO 2007-08) SHRI HASMUKH B JAIN, SAN MAHU COMPLEX, 6 TH FLOOR, 5, BUND GARDEN ROAD, PUNE - 411001 PAN: AASPJ7132L .. APPELLANT VS. DCIT, CIRCLE-1(1), PUNE. .. RESPONDENT APPELLANT BY : NONE DEPARTMENT BY : SHRI K.K.OJHA DATE OF HEARING : 09.10.2012 DATE OF PRONOUNCEMENT : 09.10.2012 ORDER PER BENCH : THESE FIVE APPEALS HAVE BEEN FILED BY THE ASSESSEE AGAINST THE ORDER OF CIT(A)-I, PUNE. 2. IN THIS CASE, HEARING WAS FIXED ON 09.10.2012 BU T NEITHER 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 HIS A PPEAL. IT HAS BEEN HELD BY THE HONBLE SUPREME COURT IN THE C ASE OF B.N. BHATTACHARGEE & ANR., 118 ITR 461 THAT APPEAL DOES NOT MEAN ONLY FILING OF MEMO OF APPEAL BUT ALSO PURSUIN G 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 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 PPEALS OF THE ASSESSEE FOR WANT OF PROSECUTION. 3. IN THE RESULT, THE FIVE APPEALS OF THE ASSESSEE ARE DISMISSED. PRONOUNCED IN THE OPEN COURT ON THIS 9 TH DAY OF OCTOBER, 2012. SD/- SD/- ( R.K.PANDA ) ( SHAILENDRA KUMAR YA DAV ) ACCOUNTANT MEMBER JUDICIAL MEMBER PUNE, DATED 9 TH OCTOBER, 2012 GSPS COPY TO:- 1) ASSESSEE, 2) THE DCIT, CIRCLE-1(1), PUNE. 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, ITAT PUNE BENCHES, PUNE.