Smt. Usha Gurumukh Sukhwani, Pune V. DCIT, Cent. Cir. 1(1), Pune

ITA 35/PUN/2011

• Counselvise Citation: 3524514 RSA 2011
• Duration Of Justice: 1 year(s) 2 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-03-2012
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 14-03-2012
• Assessment Year: 2005-2006
• Appeal Filed On: 07-01-2011
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ANN KAPUSTHAMA
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES, A PUNE BEFORE SHRI SHAILENDRA KUMAR YADAV, J.M. AND SHRI G.S.PANNU, A.M. I.T.A. NO. 34 TO 37/PN/2011 A.Y. 2003-04,2005-06,2006-07 & 2007-08 SMT. USHA GURUMUKH SUKHWANI, SUKHWANI NIVAS, PLOT NO.350, ROAD NO.3, SINDH HOUSING SOCIETY, AUNDH, PUNE-411 007 PAN ACEPS8694Q .. APPELLANT VS. D.C.I.T, CIR. (1) PUNE .. RESPONDENT APPELLANT BY: NONE RESPONDENT BY: MS. ANN KAPUSTHAMA DATE OF HEARING : 14-3-2012 DATE OF PRONOUNCEMENT: 20-03-2012 ORDER PER BENCH THESE APPEALS BY THE ASSESSEE ARE DIRECTED AGAINST THE ORDERS OF THE CIT-(A)-I PUNE DATED 25-2-2010 & 29-3-2010 FOR A.YS. 2003-04, 2005-06, 2006-07 & 2007-08 ON VARIOUS GROUNDS. 2. THESE APPEALS WERE FIXED FOR HEARING ON 14-3- 2012 FOR WHICH A NOTICE OF HEARING WAS SENT THROUGH RPAD ON 10-02-2011. HOWEVER, NONE APPEARED TO SUPPORT THE CASE ON BEHALF OF THE ASSESSEE WHEN TH E APPEAL CAME UP FOR HEARING ON 14-3-2012 NOR ANY I.T.A. NO. 34 TO 37/PN/2011 A.Y. 2003-04,2005-06,2006-07 & 2007-08 SMT. USHA GURUMUKH SUKHWANI , 2 ADJOURNMENT APPLICATION HAS BEEN RECEIVED. UNDER THESE CIRCUMSTANCES, IT MAY BE REASONABLY CONCLUDED THAT THE ASSESSEE IS NOT INTERESTED IN PURSUING THIS APPEAL. IN SUCH CASES, THE COURTS/TRIBUNAL HAVE INHERENT POWERS TO DISMISS THE APPEALS FOR NON-PROSECUTION 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 THAT 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 WITHIN A REASONABLE TIME AS PER THE PROVISIONS OF RULE 24 OF INCOME-TAX APPELLATE TRIBUNAL RULES, 1963 AFTER SHOWING SUFFICIENT AND REASONABLE CAUSE FOR NON-APPEARANCE ON THE DATE OF HEARING FIXED ON 14-3-2012. 3. IN THE RESULT, THE APPEALS OF THE ASSESSEE STAND S DISMISSED. DECISION PRONOUNCED IN THE OPEN COURT ON 20 TH MARCH, 2012 SD/- SD /- (G.S.PANNU) (SHAILENDRA KUMAR YADAV) ACCOUNTANT MEMBER JUDICIAL MEMBER PUNE DATED THE 20 TH MARCH, 2012 ASHWINI I.T.A. NO. 34 TO 37/PN/2011 A.Y. 2003-04,2005-06,2006-07 & 2007-08 SMT. USHA GURUMUKH SUKHWANI , 3 COPY OF THE ORDER IS FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT-(A)-I PUNE 4. THE CIT (CENTRAL), PUNE 5. THE D.R, ITAT PUNE BENCH, PUNE 6. GUARD FILE BY ORDER SR. PRIVATE SECRETARY INCOME TAX APPELLATE TRIBUNAL