Santosh Gokuldas Gundecha, Pune V. Income-tax Officer, Ward-5(4), Pune

ITA 1303/PUN/2011

• Counselvise Citation: [2012] 119 COUNSELVISE.COM (IT) 9810 (ITAT-PUNE)
• Duration Of Justice: 1 year(s) 1 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-11-2012
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2007-2008
• Appeal Filed On: 18-10-2011
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: VIN
• Keywords: Reasonable cause

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. 1303/PN/2011 (ASSTT. YEAR : 2 007-08) SANTOSH GOKULDAS GUNDECHA APPELLANT SHOP NO.4, HAMAL BHAVAN, MARKET YARD, BARAMATI, PUNE PAN : ABJPG5715G V. ITO WARD 5(4), PUNE RESPONDENT APPELLANT BY : NONE RESPONDENT BY : SMT. VIN ITA MENON DATE OF HEARING : 06/11/1 2 DATE OF PRONOUNCEMENT : -11-12 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) III, PUNE DATED 31/12/2010 FOR THE A.Y. 2007-08. 2. WHEN THIS APPEAL WAS CALLED FOR HEARING, NONE WA S PRESENT FOR THE ASSESSEE. LD. D.R. SMT. VINITA MENON WAS PRESENT F OR THE DEPARTMENT. THE ASSESSEE HAS ALSO NOT MOVED ANY APPLICATION FO R ADJOURNMENT IN THIS CASE. IT IS SEEN THAT THE DATE OF HEARING HAD BEEN COMMUNICATED TO THE ASSESSEE. WE ARE, THEREFORE, OF THE OPINION THAT T HE ASSESSEE IS NOT INTERESTED IN PROSECUTING THE APPEAL. 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. 2 ITA NO. 1303/PN/2011 SANTOSH GOKULDAS GUNDECHA A.Y.2007-08 4. IN THE RESULT, ASSESSEES APPEAL IS DISMISSED IN LIMINE. THE ORDER IS PRONOUNCED IN THE OPEN COURT ON 23 RD NOVEMBER 2012. SD/- SD/- (G.S. PANNU) ACCOUNTANT MEMBER (R.S.PADVEKAR ) JUDICIAL MEMBER PUNE, DATED THE 23RD NOVEMBER, 2012 US COPY OF THE ORDER IS FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT-III, PUNE 4. THE CIT(A)-III, PUNE 5. THE D.R. B BENCH, PUNE 6. GUARD FILE /- TRUE COPY-/ BY ORDER SENIOR PRIVATE SECRETARY INCOME TAX APPELLATE TRIBUNAL PUNE