Alka Suresh Shete, Satara V. ITO, Wd.-4, Satara

ITA 1298/PUN/2011

• Counselvise Citation: [2012] 119 COUNSELVISE.COM (IT) 9886 (ITAT-PUNE)
• Duration Of Justice: 1 year(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-10-2012
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2006-2007
• Appeal Filed On: 17-10-2011
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ANN KAPTHUAMA
• Section: 143(3); 144

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES A, PUNE BEFORE SHRI SHAILENDRA KUMAR YADAV, JM AND SHRI G.S. PANNU, AM ITA NO. 1298/PN/2011 (ASSESSMENT YEAR: 2006-07) ALKA SURESH SHETE 669 GURUWAR PETH, SHETE CHOWK, SATARA PAN ALCPS 2943 P .. APPELLANT VS. INCOME-TAX OFFICER WARD 4, SATARA .. RESPONDENT APPELLANT BY: NONE R ESPONDENT BY: MS ANN KAPTHUAMA DATE OF HEARING: 30-10-2012 DATE OF PRONOUNCEMENT: 31-10-2012 ORDER PER G.S. PANNU, A.M .: THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE COMMISSIONER OF INCOME-TAX (APPEALS)-III PUNE DATED 30- 11-2010 WHICH, IN TURN, HAS ARISEN FROM ORDER DATED 10-12-2008 PASSED BY THE ASSESSING OFFICER, UNDER SECTION 143(3) READ WITH SECTION 144 OF THE INCOME -TAX ACT, 1961 (IN SHORT THE ACT), PERTAINING TO THE ASSESSMENT YEAR 2006- 07. 2. IN THIS CASE, NOTICE WAS ISSUED FIXING THE CASE FOR HEARING ON 30-10-2012 AND THE NOTICE OF HEARING WAS DULY SENT BY RPAD. HOWEVER, ON 1-10-2012. HOWEVER, NEITHER ASSESSEE AT TENDED NOR THERE WAS ANY REQUEST FOR ADJOURNMENT. IN THESE CIR CUMSTANCES, WE ARE OF THE VIEW THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTING HIS APPEAL. IT HAS BEEN HELD BY THE HONBLE SUPREME COU RT IN THE CASE OF B.N. BHATTACHARGEE & ANR., 118 ITR 461 THAT APPE AL 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 POWER TO DISMISS THE A PPEAL FOR NON- ITA NO 1298/PN/11 ALKA SURESH SHETE A.Y. 2006-=07 PROSECUTION, AS HELD BY HONBLE HIGH COURT OF MUMBA I 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 A ND ALSO FOLLOWING THE DECISION OF THE TRIBUNAL IN THE CASE OF MULTIPL AN (INDIA) LTD., 38 ITD 320 AND MADHYA PRADESH HIGH COURT IN LATE TUKOJ IRAO HOLKAR 223 ITR 480 (MP), WE DISMISS THE APPEAL OF THE ASSE SSEE FOR WANT OF PROSECUTION. 3. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DIS MISSED. PRONOUNCED IN THE OPEN COURT ON THIS 31 ST OCTOBER 2012. SD/- SD/- (SHAILENDRA KUMAR YADAV) (G.S. PANNU) JUDICIAL MEMBER ACCOUNTANT MEMB ER PUNE, DATED: 31 ST OCTOBER 2012 ANKAM COPY TO:- 1) ASSESSEE 2) DEPARTMENT 3) THE CIT (A)-III PUNE 4) THE CIT-III PUNE 5) THE DEPARTMENTAL REPRESENTATIVE, A BENCH, I.T.A.T., PUNE. BY ORDER //TRUE COPY// SR. P.S., I.T.A.T., PUNE