Crane Process Flow Technologies (India) Ltd., Pune V. DCIT, Pune

ITA 14/PUN/2007

• Counselvise Citation: [2010] 135 COUNSELVISE.COM (IT) 3077 (ITAT-PUNE)
• Duration Of Justice: 3 year(s) 11 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-12-2010
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2000-2001
• Appeal Filed On: 04-01-2007
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SHRI
• Keywords: Condonation of delay

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH B, PUNE BEFORE SHRI SHAILENDRAKUMAR YADAV AND SHRI D. KARUNAKARA RAO ITA NO. 14/PN/07 (A.Y 2000-01) CRANE PROCESS FLOW TECHNOLOGIES (INDIA) LTD. AMAR AVINASH CORPORATE PLAZA, 7 TH FLOOR, BUND GARDEN ROAD, PUNE 411 001 PAN NO. AABCA4702H .... APPELLANT VS. DCIT, CIRCLE-8, PUNE . RESPONDENT APPELLANT BY : NONE RESPONDENT BY : SHRI PANKAJ GARG ORDER PER D KARUNAKARA RAO AM THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST TH E ORDER OF CIT(A)-III, PUNE DATED 01-09-2006. 2. THE CASE WAS FIXED FOR HEARING ON 03-12-2010, HOWE VER, ON THIS DATE OF HEARING NO ONE APPEARED FROM THE SIDE OF THE APPELLANT THOUGH IT WAS PROPERLY COMMUNICATED. IN THE PAST, THIS APPEAL WAS FIXED ON A NUMBER OF OCCASIONS AND IT MAY NOT BE OUT OF PLACE TO MENTION THAT THE BENCH H AS CONSIDERED THE REQUEST OF CONDONATION OF DELAY WHICH HAD ALSO BEEN GRANTED BY CONDONING THE DELAY VIDE AN ORDER SHEET ENTRY DATED 31-03-08. THE LAW ASSISTS THOS E WHO ARE VIGILANT AND NOT THOSE WHO SLEEP OVER THEIR RIGHTS. THIS PRINCIPLE IS E MBODIED IN THE WELL KNOWN DICTUM, VIGILANTIBUS, NO DORMENTIBUS, JURA SUBVENI UNT. IN SUCH CASES, THE COURTS/TRIBUNAL HAVE INHERENT POWERS TO DISMISS THE APPEAL 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 AND ALSO FOLLOWING RATIO OF THE DECISION LAID DOWN IN THE CAS E OF MULTIPLAN INDIA (PVT) LIMITED, ITA NO. 14/PN/07 A.Y 2000-01 PAGE 2 OF 2 38 ITD 320, AND ESTATE OF LATE TUKOJIRAO HOLKAR, 223 ITR 480 (M.P.). ON THE FACTS OF THE CASE, WE ARE CONVINCED THAT THE ASSESSEE IS NOT INTERESTED IN PURSUING THE APPEAL. WE THEREFORE, DISMISS THE APP EAL OF THE ASSESSEE AS UNADMITTED. 3. IN THE RESULT THE APPEAL FILED BY THE ASSESSEE IS DISMISSED IN LIMINE. ORDER PRONOUNCED IN THE OPEN COURT ON 08 TH DECEMBER, 2010. SD/- SD/- (SHAILENDRAKUMAR YADAV) (D.KARUNAKAR A RAO) JUDICIAL MEMBER ACCOUNTANT MEMBE R PUNE DATED THE 08 TH DECEMBER, 2010 R COPY OF THE ORDER IS FORWARDED TO : 1. ASSESSEE 2. DCIT, CIRCLE-8, PUNE 3. CIT(A)-III, PUNE 4. CIT-V, PUNE 5. D.R. ITAT B BENCH BY ORDER ASSTT. REGISTRAR I.T.A.T PUNE