Manganga Sahakari Sakhar Karkhana Ltd., Sangli V. Dy. CIT, Circle-2, Sangli

ITA 2007/PUN/2012

• Counselvise Citation: [2013] 120 COUNSELVISE.COM (IT) 5279 (ITAT-PUNE)
• Duration Of Justice: 1 year(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-10-2013
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2007-2008
• Appeal Filed On: 17-10-2012
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: A K MODI; WALIMBE

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH B, PUNE BEFORE SHRI SHAILENDRA KUMAR YADAV, JUDICIAL MEMBER AND SHRI R.K. PANDA, ACCOUNTANT MEMBER ITA NO. 2007/PN/2012 (ASSTT.YEAR : 2007-08) MANGANGA SAHAKARI SAKHAR KARKHANA LTD. A/P. SONARSIDDHINAGAR, TAL : ATPADI, SANGLI. PAN NO. AAAAM1794J .. APPELLANT VS. DY.CIT, CIRCLE-2, SANGLI .. RESPONDENT APPELLANT BY : NONE RESPONDENT BY : SHRI A.K. MODI & SHRI WALIMBE DATE OF HEARING : 24-10-2013 DATE OF PRONOUNCEMENT : 24-10-2013 ORDER PER R.K. PANDA, AM : THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAIN ST THE ORDER DATED 13-08-2012 OF THE CIT(A), KOLHAPUR RELATING TO ASSE SSMENT YEAR 2007- 08. 2. DESPITE SERVICE OF NOTICE NONE APPEARED ON BEHAL F OF THE ASSESSEE WHEN THE NAME OF THE ASSESSEE WAS CALLED. NO PETIT ION SEEKING ADJOURNMENT OF THE CASE WAS FILED. THIS TYPE OF CO NDUCT ON THE PART OF THE ASSESSEE SHOWS THAT IT IS NOT INTERESTED IN PRO SECUTING THE APPEAL FILED BY IT. THEREFORE, FOLLOWING THE DECISION OF THE TR IBUNAL IN THE CASE OF MULTI PLAN INDIA PVT. LTD., REPORTED IN 38 ITD 320 AND THE DECISION OF HONBLE MADHYA PRADESH HIGH COURT IN THE CASE OF TU KOJIRAO HOLKAR VS. CWT REPORTED IN 213 ITR 480 WE DISMISS THE APPEAL A S UNADMITTED. HOWEVER, IF THE ASSESSEE THROUGH PROPER APPLICATION CAN SATISFY THE 2 BENCH FOR NON-APPEARANCE ON THE DATE OF HEARING, TH E TRIBUNAL MAY AT ITS DISCRETION RECALL THE ORDER. 3. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED. PRONOUNCED IN THE OPEN COURT AT THE TIME OF HEARING ITSELF, I.E., ON 24 TH OCTOBER, 2013. SD/- SD/- (SHAILENDRA KUMAR YADAV) (R.K. PA NDA) JUDICIAL MEMBER ACCOUNTANT MEMBER PUNE, DATED : 24 TH OCTOBER, 2013 SATISH COPY OF THE ORDER IS FORWARDED TO : 1. THE ASSESSEE 2. THE DEPARTMENT 3. THE CIT(A), KOLHAPUR 4. THE CIT, KOLHAPUR 5. D.R. B BENCH, PUNE 6. GUARD FILE BY ORDER // TRUE COPY // SENIOR PRIVATE SECRETARY, INCOME TAX APPELLATE TRIBUNAL, PUNE