M/s. Prathamesh Constructions, Miraj V. Dy. Comm. of Income-tax, Sangli

ITA 1200/PUN/2011

• Counselvise Citation: [2012] 120 COUNSELVISE.COM (IT) 0014 (ITAT-PUNE)
• Duration Of Justice: 1 year(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-09-2012
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2002-2003
• Appeal Filed On: 26-09-2011
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ANN KAPTHUAMA
• Keywords: Reasonable cause

Judgement Text

N THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH A , PUNE BEFORE SHRI G.S. PANNU, ACCOUNTANT MEMBER AND SHRI R.S. PADVEKAR, JUDICIAL MEMBER ITA NO. 1200/PN/2011 (ASSTT. YEAR : 2002-03) M/S. PRATHAMESH CONSTRUCIONS, APPELLANT PLOT NO. 44, MIDC, MIRAJ 416410 PAN : AAFFP2620 Q V. DY. COMMISSIONER OF INCOME-TAX RESPONDENT CIRCLE -2, SANGLI APPELLANT BY : NONE RESPONDENT BY : MS. ANN KAPTHUAMA DATE OF HEARING : 26/9/12 DATE OF PRONOUNCEMENT : 26 - 9-12 O R D E R PER R.S. PADVEKAR, JM THIS APPEAL IS FILED BY THE ASSESSEE CHALLENGING T HE IMPUGNED ORDER OF THE LD CIT(A), KOLHAPUR DATED 16/07/2011 FOR THE A.Y. 2002-03. 2. WHEN THIS APPEAL WAS CALLED FOR THE HEARING, NON E WAS PRESENT FOR THE ASSESSEE. IT IS SEEN THAT THE NOTICE OF HEARIN G IS SERVED ON THE ASSESSEE, THROUGH THE DY. CIT, CIR. 2, SANGLI, ON 2 6.9.2011 AND ACKNOWLEDGEMENT OF THE NOTICE IS PLACED ON THE RECO RD. IN SPITE OF THE DUE SERVICE OF THE NOTICE, THE ASSESSEE DID NOT BOT HER TO REMAIN PRESENT NOR ANY APPLICATION FOR ADJOURNMENT IS MOVED. 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 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. 2 ITA NOS. 1200/PN/2011 M/S. PRATHAMESH CONSTRUCTIONS, A.Y. 2002-03 THE ORDER IS PRONOUNCED IN THE OPEN COURT ON 26TH SEPTEMBER 2012 ON CONCLUSION OF THE HEARING. SD/- SD/- (G.S. PANNU) ACCOUNTANT MEMBER (R.S.PADVEKAR ) JUDICIAL MEMBER PUNE, DATED THE 26TH SEPTEMBER, 2012 US COPY OF THE ORDER IS FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT-I/II, KOLHAPUR/ CIT (CENTRAL),PUNE 4. THE CIT(A), KOLHAPURUR 5. THE D.R. A BENCH, PUNE 6. GUARD FILE /- TRUE COPY-/ BY ORDER SENIOR PRIVATE SECRETARY INCOME TAX APPELLATE TRIBUNAL PUNE