Krushi Utpanna Bazar Samiti, Jalgaon V. ITO, Wd 2(3), Jalgaon, Jalgaon

ITA 1468/PUN/2009

• Counselvise Citation: [2011] 140 COUNSELVISE.COM (IT) 49784 (ITAT-PUNE)
• Duration Of Justice: 1 year(s) 5 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-05-2011
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2004-2005
• Appeal Filed On: 24-12-2009
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: H C LEUVA
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH B, PUNE BEFORE SHRI SHAILENDRA KUMAR YADAV, JUDICIAL MEMBER AND SHRI G.S. PANNU, ACCOUNTANT MEMBER I.T.A. NO. 1468 TO 1471/PN/2009 A.Y. 2004-05, 2003-04, 2005-06 & 2006-07 KRISHI UTPANNA BAZAR SAMITI TAL. DHARANGAON DIST. JALGAON PAN AAALT 0847 J APPELLANT VS. I.T.O. WARD 2(3) JALGAON RESPONDENT APPELLANT BY: NONE RESPONDENT BY: SHRI H.C. LEUVA ORDER PER SHAILENDRA KUMAR YADAV, JM THESE FOUR APPEALS BY THE ASSESSEE ARE DIRECTED AGAINST IDENTICAL ORDERS OF THE CIT(A)-II NASIK DAT ED 7-10- 2009 FOR A.Y. 2004-05, 2003-04, 2005-06 AND 2006-07 . 2. THESE APPEALS WERE FIXED FOR HEARING ON 18-5-201 1 FOR WHICH A NOTICE WAS SENT BY REGISTERED AD ON 4-5-201 1. HOWEVER, NONE APPEARED TO SUPPORT THE CASES ON BEHA LF OF THE ASSESSEE WHEN THE APPEALS CAME UP FOR HEARING O N 18- 5-2011 NOR ANY ADJOURNMENT HAS BEEN RECEIVED. UNDER THESE CIRCUMSTANCES, IT MAY BE REASONABLY CONCLUDED THAT THE ASSESSEE IS NOT INTERESTED IN PURSUING THESE AP PEALS. IN SUCH CASES, THE COURTS/TRIBUNAL HAVE INHERENT PO WERS TO DISMISS THE APPEAL FOR NON-PROSECUTION AS HELD B Y PAGE 2 OF 2 ITA NO. 1468 TO 1471/PN/2009 KRISHI UTPANNA BAZAR SAMITI A.Y. 2004-05, 2003-04, 2005-06 & 2006-07 HONBLE BOMBAY HIGH COURT IN THE CASE OF CHEMIPOL V S. UNION OF INDIA IN EXCISE APPEAL NO. 62 OF 2009. ON THE FACTS OF THE CASE, WE ARE CONVINCED THAT THE ASSESS EE IS NOT INTERESTED IN PURSUING THESE APPEALS. WE THEREFORE , DISMISS THESE APPEALS OF THE ASSESSEE AS UNADMITTED WITH A LIBERTY TO RECALL THIS MATTER WITHIN A REASONABLE T IME AS PER THE PROVISIONS OF RULE 24 OF INCOME-TAX APPELLATE T RIBUNAL RULES, 1963 AFTER SHOWING SUFFICIENT AND REASONABLE CAUSE FOR NON-APPEARANCE ON THE DATE OF HEARING FIXED ON 18-5- 2011. 3. IN THE RESULT, APPEALS OF THE ASSESSEE STAND DIS MISSED. DECISION PRONOUNCED IN THE OPEN COURT ON 25 TH MAY 2011. SD/- SD/- (G.S. PANNU) ACCOUNTANT MEMBER (SHAILENDRA KUMAR YADAV JUDICIAL MEMBER PUNE DATED THE 25 TH MAY 2011 ANKAM COPY OF THE ORDER IS FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT(A)- II NASIK 4. THE CIT II NASIK 5. THE D.R, B BENCH, PUNE 6. GUARD FILE BY ORDER ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL PUNE