Rachna Builders, Pune V. Deputy Commissioner of Income-tax,

ITA 233/PUN/2013

• Counselvise Citation: [2015] 134 COUNSELVISE.COM (IT) 0787 (ITAT-PUNE)
• Duration Of Justice: 2 year(s) 10 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-12-2015
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: misc
• Appeal Filed On: 22-01-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SHRI
• Keywords: Block assessment
• Section: 143(3)

Judgement Text

- IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH SMC , PUNE , , BEFORE MS. SUSHMA CHOWLA, JM AND SHRI PRADIP KUMAR KEDIA , AM . / ITA NO. 233 /PN/201 3 BLOCK PERIOD : 1989 - 90 TO 1999 - 200 0 RACHANA BUILDERS , S.NO.31, MANJARI BUDRUK, TAL - HAVELI, DIST PUNE 412307 . / APPELLANT VS. THE DY . COMMISSIONER OF INCOME TAX CIRCLE 3(1) , PUNE . / RESPONDENT / APPELLANT BY : NONE / RESPOND ENT BY : SHRI PANKAJ GARG / DATE OF HEARING : 0 7 . 12 .2015 / DATE OF PRONOUNCEMENT: 09 . 1 2 .2015 / ORDER PER SUS HMA CHOWLA, J M : TH IS APPEAL FILED BY THE ASSESSEE IS AGAINST THE ORDER OF C IT (A) - I , PUNE, DATED 0 1 . 0 3 .20 04 RELATING TO BLOCK ASSESSMENT PERIOD 1989 - 90 TO 1999 - 2000 PASSED AGAINST ORDER U NDER SECTION 143(3) R.W.S. 158BC OF THE INCOME - TAX ACT , 1961 (IN SHOR T THE ACT) . 2. DESPITE SERVICE OF NOTICE, NONE APPEARED ON BEHALF OF THE ASSESSEE , NOR ANY APPLICATION WAS MOVED FOR ADJOURNMENT . ITA NO. 233 /PN/201 3 R ACHANA BUILDERS 2 3. THE PERUSAL OF GROUNDS OF APPEA L ITSELF REFLECTS THAT THE ASSESSEE EARLIER HAD FILED AN APPEAL ON 25.06.2004, WHICH WAS DECIDED BY THE TRIBUNAL AND DISMISSED DUE TO NON - APPEARANCE ON 31.10.2006. THE ASSESSEE HAS NOW FILED A FRESH APPEAL WITH A REQUEST TO ADMIT THE SAME AND OBLIGE. THOUGH, NONE PRESENT ON BEHALF OF THE ASSESSEE, BUT IN VIEW OF PECULIARITY OF THE CASE, WE P ROCEED TO DECIDE THE SAME AFTER HEARING THE LEARNED DEPARTMENTAL REPRESENTATIVE FOR THE REVENUE. 4. ON PERUSAL OF RECORD, WE FIND THAT THE APPEAL FOR THE SEARCH ASSESSMENT UNDER SECTION 158BC OF THE ACT FOR THE BLOCK PERIOD 1989 - 90 TO 1999 - 2000 WAS EARLIE R DECIDED BY THE TRIBUNAL IN ITA NO.1072/PN/2004 VIDE ORDER DATED 31.10.2006. THE APPEAL WAS DECIDED ON MERITS . THE PRESENT APPEAL FILED BY THE ASSESSEE AGAINST THE SAME ORDER OF CIT(A) DATED 01.03.2004 AFTER DISMISSAL OF THE EARLIER APPEAL BY THE TRIBUN AL , IS NOT VALID AS THERE IS NO PROVISION IS AVAILABLE IN THE INCOME - TAX ACT TO THE ASSESSEE TO FILE SECOND APPEAL AFTER DISMISSAL OF THE FIRST APPEAL AGAINST THE SAME ORDER OF CIT(A) . WE APPEAL AFTER DISMISSAL OF THE FIRST APPEAL AGAINST THE SAME ORDER OF CIT(A) . WE FIND NO MERIT IN THE PRESENT APPEAL FILED BY THE ASSESSEE AND THE S AME IS DISMISSED. THE ASSESSEE IS AT LIBERTY TO TAKE FURTHER COURSE OF ACTION AVAILABLE TO HER UNDER THE ACT. 5 . IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DISMISSED . ORDER P RONOUNCED ON THIS 9 TH DAY OF DECEMBER , 201 5 . SD/ - SD/ - (PRADIP KUMAR KEDIA) (SUSHMA CHOWLA) / ACCOUNTANT MEMBER / JUDICIAL MEMBER / PUNE ; DATED : 9 TH DECEMBER , 2015 . GCVSR ITA NO. 233 /PN/201 3 R ACHANA BUILDERS 3 / COPY OF THE ORDER IS FORWARDED TO : 1. / TH E APPELLANT ; 2. / THE RESPONDENT; 3. ( ) / THE CIT(A) - I , PUNE ; 4. / THE CIT - I , PUNE ; 5. , , - / DR SMC , ITAT, PUNE; 6. / GUARD FILE . / BY ORDER , // TRUE COPY // / SR. PRIVATE SECRETARY , / ITAT, PUNE