Dr. Dhepe Nitin Vishwanath, Solapur V. Asstt. CIT, Solapur

ITA 1506/PUN/2008

• Counselvise Citation: [2010] 135 COUNSELVISE.COM (IT) 3390 (ITAT-PUNE)
• Duration Of Justice: 1 year(s) 9 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-08-2010
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2005-2006
• Appeal Filed On: 19-11-2008
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH, B PUNE BEFORE SHRI I.C. SUDHIR, JM AND SHRI D. KARUNAKAR A RAO, AM I.T.A. NO. 1506/PN/2008: A.Y. 2005-06 DR. DHEPE NITIN VISHWANATH OLD EMPLOYMENT CHOWK RAILWAY LINES, SOLAPUR 413 001 PAN AFUPD 01`41 E APPELLANT VS. ASSTT. CIT CIR. 2, SOLAPUR RESPONDENT APPELLANT BY : NONE RESPONDENT BY: SHRI SANTOSHKUMAR ORDER PER I.C. SUDHIR, JM NEITHER THE ASSESSEE NOR ANY AUTHORIZED REPRESENTA TIVE ON HIS BEHALF APPEARED ON CALLING UP THE MATTER FOR HEARING BEFORE THE BENCH. IT APPEARS FROM THE RECORD THAT NOTICE FOR HEARING OF THE APPEAL (PREFERRED BY THE ASSESSEE) O N 25-5-2010 WAS DULY SERVED UPON THE ASSESSEE AS IT IS EVIDENT FROM THE ACKNOWLEDGEMENT CARD AVAILABLE ON RECORD. HOWEVER, NO BENCH WAS THERE ON 25-5-2010. SO THE HEARING WAS A DJOURNED TO 12-7-2010. SINCE NO ONE APPEARED ON BEHALF OF T HE ASSESSEE ON 17-7-2010, THE MATTER WAS ADJOURNED TO 19-8- 2010 AND NOTICE TO THIS EFFECT WAS ISSUED ON 22-7-2 010 TO THE ASSESSEE THROUGH RPAD. EVEN TODAY I.E. 19-8-2010 N ONE APPEARED ON BEHALF OF THE ASSESSEE WHEN THE MATTER WAS CALLED UP. WHEN IT IS EVIDENT THAT THE ASSESSEE WAS ONCE DULY SERVED ITA NO. 1506/PN/2008 DR. DHEPE NITIN A.Y. 2005-06 , 2 WITH THE NOTICE OF HEARING OF THE APPEAL FOR 25-5-2 010 AND HE IS AWARE THAT THE MATTER IS ALREADY ON BOARD FOR HE ARING BEFORE THE BENCH, IT IS THE DUTY OF THE ASSESSEE TO KEEP T RACK WITH THE DATE OF HEARING OF THE APPEAL AND PRESENT HIS CASE ON THE FIXED DATE. UNDER THESE CIRCUMSTANCES, WE ARE OF THE VIE W THAT THE ASSESSEE IS NOT INTERESTED IN PURSUING HIS APPEAL B EFORE THE TRIBUNAL. THE SAME IS THUS DISMISSED FOR DEFAULT. WE HOWEVER, RECORD HERE THAT IN CASE THE ASSESSEE IS A BLE TO SHOW HIS BONAFIDE IN NOT APPEARING ON THE DATE FIXED BEF ORE THE TRIBUNAL, RECALLING OF EXPARTE DISMISSAL ORDER OF T HE APPEAL IF SO REQUESTED WILL BE CONSIDERED SYMPATHETICALLY. T HE APPEAL IS THUS DISMISSED. ORDER IS PRONOUNCED IN OPEN COURT ON 19-8-2010. SD/- SD/- (D. KARUNAKARA RAO) (I.C. SUDHIR ) ACCOUNTANT MEMBER JUDICIAL MEMBER PUNE,DATED THE 19 TH AUGUST 2010 ANKAM COPY FORWARDED TO: (1) ASSESSEE (2) DEPARTMENT (3) CIT- (A) III PUNE (4) CIT IV PUNE (5) THE D.R. ITAT B BENCH, PUNE TRUE COPY BY ORDER, ASSISTANT REGISTRAR INCOME-TAX APPELLATE TRIBUNAL, PUNE BENCHES, PUNE