Shri Vithal Nivruti Bhujbal (HUF), Pune V. ITO,Wd.- 8(1), Pune

ITA 246/PUN/2010

• Counselvise Citation: [2011] 140 COUNSELVISE.COM (IT) 49855 (ITAT-PUNE)
• Duration Of Justice: 1 year(s) 4 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-07-2011
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 1998-1999
• Appeal Filed On: 12-02-2010
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SANJAY SINGH
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH A, PUNE BEFORE SHRI SHAILENDRA KUMAR YADAV, JUDICIAL MEMBER AND SHRI D. KARUNAKARA RAO, ACCOUNTANT MEMBER I.T.A. NO. 246/PN/2010 : A.Y. 1998-99 VITHAL NIVRUTI BHUJBAL A/P MEDANKARWADI TAL. KHED, DIST. PUNE PAN AAFHB 8426 C APPELLANT VS. I.T.O. WARD 8(1) PUNE RESPONDENT APPELLANT BY: NONE RESPONDENT BY: SHRI SANJAY SINGH ORDER PER SHAILENDRA KUMAR YADAV, JM THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDERS OF THE CIT(A)-V PUNE DATED 18-11-2009 FOR A. Y. 1998-99 ON THE POINT OF CONFIRMATION OF PENALTY LEV IED U/S 271(1)(C) OF THE ACT. 2. THIS APPEAL WAS FIXED FOR HEARING ON 1-7-2011 FO R WHICH A NOTICE OF HEARING WAS SENT BY REGD. POST AD ON 30- 5-2011. HOWEVER, NONE APPEARED TO SUPPORT THE CASE ON BEHALF OF THE ASSESSEE WHEN THE APPEAL CAME UP FOR HEARING ON 1-7-2011 NOR ANY ADJOURNMENT HAS BEEN RECEIVED. UNDER THESE CIRCUMSTANCES, IT MAY BE REASONABLY CONCLUDED THAT THE ASSESSEE IS NOT INTERESTED IN PU RSUING THIS APPEAL. IN SUCH CASES, THE COURTS/TRIBUNAL HA VE 2 ITA NO. 246/PN/2010 VITHAL N. BHUJBAL A.Y. 1998-99 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 THIS APPEAL. WE THEREFORE, DISMISS THIS APPEAL OF THE ASSESSEE AS UNADMITTED WITH A LIBERTY TO RECALL THIS MATTER WIT HIN A REASONABLE TIME AS PER THE PROVISIONS OF RULE 24 OF INCOME- TAX APPELLATE TRIBUNAL RULES, 1963 AFTER SHOWING SU FFICIENT AND REASONABLE CAUSE FOR NON-APPEARANCE ON THE DATE OF HEARING FIXED ON 1-7-2011. 3. IN THE RESULT, THE APPEAL OF THE ASSESSEE STANDS DISMISSED. DECISION PRONOUNCED IN THE OPEN COURT ON 6 TH JULY 2011 S D/ - (D. KARUNAKARA RAO) ACCOUNTANT MEMBER S D/ - (SHAILENDRA KUMAR YADAV JUDICIAL MEMBER PUNE DATED THE 6 TH JULY 2011 ANKAM COPY OF THE ORDER IS FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT(A)- V PUNE 4. THE CIT V PUNE 5. THE D.R, ITAT PUNE BENCH, PUNE 6. GUARD FILE BY ORDER ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL 3 ITA NO. 246/PN/2010 VITHAL N. BHUJBAL A.Y. 1998-99