B.R.Tambe, V. ITO, Wd 2, Ahmednagar,

ITA 1507/PUN/2005

• Counselvise Citation: [2011] 140 COUNSELVISE.COM (IT) 49730 (ITAT-PUNE)
• Duration Of Justice: 5 year(s) 8 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-04-2011
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 30-03-2011
• Assessment Year: 2001-2002
• Appeal Filed On: 01-08-2005
• 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. 1507/PN/2005 : A.Y. 2001-02 SHRI BABASAHEB R. TAMBE TAL. PARNER, DIST AHMEDNAGAR PAN AAGPT 0027 F APPELLANT VS. I.T.O. WARD 2, AHMEDNAGAR RESPONDENT APPELLANT BY: NONE RESPONDENT BY: SHRI H.C. LEUVA ORDER PER SHAILENDRA KUMAR YADAV, JM THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDERS OF THE CIT(A)-I PUNE FOR A.Y. 2001-02 ON VAR IOUS GROUNDS. 2. THIS APPEAL WAS ORIGINALLY FIXED FOR HEARING ON 21-11- 2007 AND IT WAS ADJOURNED FROM TIME TO TIME FOR REA SON OR THE OTHER. LASTLY, IT WAS FIXED FOR HEARING ON 30-3 -2011. HOWEVER, NONE APPEARED TO SUPPORT THE CASE ON BEHAL F OF THE ASSESSEE WHEN THE APPEAL CAME UP FOR HEARING ON 30-3- 2011 NOR ANY ADJOURNMENT HAS BEEN RECEIVED. UNDER T HESE CIRCUMSTANCES, IT MAY BE REASONABLY CONCLUDED THAT THE PAGE 2 OF 3 ITA NO. 1507/PN/2005 BABASAHEB TAMBE A.Y. 2001-02 ASSESSEE IS NOT INTERESTED IN PURSUING THIS APPEAL. IN SUCH CASES, THE COURTS/TRIBUNAL HAVE INHERENT POWERS TO DISMISS THE APPEAL FOR NON-PROSECUTION AS HELD BY H ONBLE BOMBAY HIGH COURT IN THE CASE OF CHEMIPOL VS. UNION OF INDIA IN EXCISE APPEAL NO. 62 OF 2009. ON THE FACT S OF THE CASE, WE ARE CONVINCED THAT THE ASSESSEE IS NOT INT ERESTED IN PURSUING THIS APPEAL. WE THEREFORE, DISMISS THI S APPEAL OF THE ASSESSEE AS UNADMITTED WITH A LIBERTY TO REC ALL THIS MATTER WITHIN A REASONABLE TIME AS PER THE PROVISIO NS OF RULE 24 OF INCOME-TAX APPELLATE TRIBUNAL RULES, 196 3 AFTER SHOWING SUFFICIENT AND REASONABLE CAUSE FOR NON- APPEARANCE ON THE DATE OF HEARING FIXED ON 30-3-201 1. 3. IN THE RESULT, THE APPEAL OF THE ASSESSEE STANDS DISMISSED. DECISION PRONOUNCED IN THE OPEN COURT AT THE CONCLU SION OF THE HEARING I.E. 30-3-2011. SD/- SD/- (G.S. PANNU) ACCOUNTANT MEMBER (SHAILENDRA KUMAR YADAV) JUDICIAL MEMBER PUNE DATED THE 8 TH APRIL 2011 ANKAM COPY OF THE ORDER IS FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT(A)- I PUNE 4. THE CIT I PUNE 5. THE D.R, B BENCH, PUNE 6. GUARD FILE BY ORDER PAGE 3 OF 3 ITA NO. 1507/PN/2005 BABASAHEB TAMBE A.Y. 2001-02 ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL PUNE