D.K. Roller Flour Mills Pvt. Ltd., Parbhani V. Dy.CIT, Spl. Range 2, Aurangabad, Aurangabad

ITA 1863/PUN/2005

• Counselvise Citation: [2011] 134 COUNSELVISE.COM (IT) 7655 (ITAT-PUNE)
• Duration Of Justice: 5 year(s) 11 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-02-2011
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 1991-1992
• Appeal Filed On: 26-02-2005
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: HEMANT C LUEVA

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. 1863 & 1864/PN/2005 A.Y. 1991-92 & 1992-93 D.K. ROLLER FLOUR MILLS PVT. LTD., H.NO. 68 KACHHI BAZAR PARBHANI 431 401 PAN NOT ALLOTTED APPELLANT VS. DY. CIT SPL. RANGE 2, AURANGABAD RESPONDENT APPELLANT BY: NONE RESPONDENT BY: SHRI HEMANT C. LUEVA ORDER PER BENCH BOTH THESE APPEALS BY THE ASSESSEE ARE DIRECTED AGAINST SEPARATE ORDERS OF THE CIT(A)-I AURANGABAD DATED 14-9-2005 ON THE POINT OF PENALTY IMPOSED U/S 271(1 )(C) OF THE ACT FOR A.Y. 1991-1992 & 1992-93. 2. THESE APPEALS WERE ORIGINALLY DECIDED BY THE TRI BUNAL VIDE ITS ORDER DATED 20-9-2007. THEREAFTER, THE AS SESSEE MOVED AN APPLICATION FOR RECTIFICATION U/S 254(2) O F THE ACT AND THE TRIBUNAL RECALLED ITS ORIGINAL ORDER DATED 20-9- 2007 VIDE ITS ORDER DATED 24-6-2010 IN M.A NO. 124/PN/2009 AND THE APPEALS WERE DIRECTED TO BE FIX ED IN PAGE 2 OF 3 ITA NO. 1863 & 1864/PN/2005 D.K. ROLLER FLOUR MILLS A.Y. 1991-92 & 1992-93 DUE COURSE OF TIME. ACCORDINGLY THE APPEALS WERE PO STED FOR HEARING ON 7-2-2011 FOR WHICH A NOTICE OF HEARING W AS ISSUED ON 7-2-2011. HOWEVER, NONE APPEARED TO SUPP ORT THE CASE ON BEHALF OF THE ASSESSEE WHEN THE APPEALS CAME UP FOR HEARING ON 7-2-2011 NOR ANY ADJOURNMENT HAS BEEN RECEIVED. UNDER THESE CIRCUMSTANCES, IT MAY BE REAS ONABLY CONCLUDED THAT THE ASSESSEE IS NOT INTERESTED IN PU RSUING THESE APPEALS. IN SUCH CASES, THE COURTS/TRIBUNAL HAVE INHERENT POWERS TO DISMISS THE APPEAL FOR NON-PROSE CUTION AS HELD BY HONBLE BOMBAY HIGH COURT IN THE CASE OF CHEMIPOL VS. UNION OF INDIA IN EXCISE APPEAL NO. 62 OF 2009. ON THE FACTS OF THE CASE, WE ARE CONVINCED T HAT THE ASSESSEE IS NOT INTERESTED IN PURSUING THESE APPEAL S. WE THEREFORE, DISMISS THESE APPEALS OF THE ASSESSEE AS UNADMITTED. 3. IN THE RESULT, THE APPEALS OF THE ASSESSEE STAND DISMISSED. DECISION PRONOUNCED IN THE OPEN COURT AT THE CONCLU SION OF THE HEARING I.E. 7-2-2011. SD/- SD/- (G.S. PANNU) ACCOUNTANT MEMBER (SHAILENDRA KUMAR YADAV) JUDICIAL MEMBER PUNE DATED THE 7 TH FEBRUARY 2011 ANKAM COPY OF THE ORDER IS FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT PAGE 3 OF 3 ITA NO. 1863 & 1864/PN/2005 D.K. ROLLER FLOUR MILLS A.Y. 1991-92 & 1992-93 3. THE CIT I AURANGABAD 4. THE CIT (A) AURANGABAD 4. THE D.R, B BENCH, PUNE 5. GUARD FILE BY ORDER ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL PUNE