Shri Chandrakant Dashrath Admane, Pune V. ITO, Pune

ITA 1477/PUN/2009

• Counselvise Citation: 147724514 RSA 2009
• Duration Of Justice: 1 year(s) 4 month(s) 27 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: 29-12-2009
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: H C LEUVA

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. 1477, 1478 & 1479/PN/09 (ASSTT. YEARS: 2004-05) SHRI CHANDRAKANT D ADMANE, .. APPELLANT DECISION TOWER, PUNE SATARA RD, PUNE PANAAZPA 4310L VS. INCOME-TAX OFFICER, WD 2(1), PUNE .. RESPONDENT APPELLANT BY: NONE RESPONDENT BY: SHRI H C LEUVA ORDER PER G.S. PANNU, AM THE CAPTIONED THREE APPEALS BY THE SAME ASSESSEE A RE DIRECTED AGAINST SEPARATE ORDERS OF THE COMMISSIONE R OF INCOME-TAX (APPEALS)-II, PUNE ALL DATED 16.10.2009 WHICH, IN T URN, HAVE ARISEN FROM PENALTY ORDERS PASSED BY THE ASSESSING OFFICER UNDER SECTIONS 271A/271B & 271(1)(C) OF THE INCOME-TAX ACT, 1961 ( IN SHORT THE ACT), PERTAINING TO THE ASSESSMENT YEAR 2004-05. 2. IN THIS CASE, NOTICE WAS ISSUED FIXING THE CASE FOR HEARING ON 18.05.2011 AND THE NOTICE OF HEARING WAS DULY SENT BY RPAD. HOWEVER, ON 18.05.2001, NEITHER ASSESSEE ATTENDED N OR THERE WAS ANY REQUEST FOR ADJOURNMENT. IN THESE CIRCUMSTANCES, WE ARE OF THE VIEW THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTING HIS APPEALS. IT HAS BEEN HELD BY THE HONBLE SUPREME COURT IN THE CASE OF B.N. BHTTACHARGEE & ANR., 118 ITR 461 THAT APPEAL DOES N OT MEAN ONLY FILING OF MEMO OF APPEAL BUT ALSO PURSUING IT EFFEC TIVELY. IN CASES WHERE THE ASSESSEE DOES NOT WANT TO PURSUE THE APPE AL, COURT/TRIBUNAL 2 HAVE INHERENT POWER TO DISMISS THE APPEAL FOR NON- PROSECUTION, AS HELD BY HONBLE HIGH COURT OF MUMBAI 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 AND ALSO FOLLOWING THE D ECISION OF THE TRIBUNAL IN THE CASE OF MULTIPLAN (INDIA) LTD., 38 ITD 320 AND MADHYA PRADESH HIGH COURT IN LATE TUKOJIRAO HOLKAR 223 ITR 480 (MP), WE DISMISS THE APPEALS OF THE ASSESSEE FOR WANT OF PRO SECUTION. 3. IN THE RESULT, THE APPEALS OF THE ASSESSEE ARE D ISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 25 TH DAY OF MAY, 2011. SD/- SD/- (SHAILENDRA KUMAR YADAV) JUDICIAL MEMBER (G.S. PANNU) ACCOUNTANT MEMBER PUNE: DATED: 25 TH MAY, 2011 B COPY OF THE ORDER IS FORWARDED TO : 1. CHANDRAKANT D ADMANE, PUNE 2. ITO WD 2(1) PUNE 3. THE CIT(A)-II PUNE 4. THE CIT-II, PUNE 5. THE D.R, B BENCH, PUNE 6. GUARD FILE TRUE COPY BY ORDER ASSISTANT REGISTRAR ITAT, PUNE BENCHES, PUNE