Neelesh Satish Kanade, Pune V. ACIT, Cir-2[1] Pune, Pune

ITA 358/PUN/2012

• Counselvise Citation: 35824514 RSA 2012
• Duration Of Justice: 1 year(s) 2 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-05-2013
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2002-2003
• Appeal Filed On: 22-02-2012
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: S K SINGH

Judgement Text

1 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. 358/PN/2012 AND ITA NO.361/PN/2012 (ASSTT.YEARS : 2002-03 AND 2005-06) NEELESH SATISH KANADE, P.NO.71, AMACHI COLONY, BHAVDHAN, PUNE 411021. .. APPELLANT PAN NO.AGDPK 4376L VS. ACIT, CIRCLE-2(1), PUNE .. RESPONDENT APPELLANT BY : NONE RESPONDENT BY : SHRI S.K. SINGH DATE OF HEARING : 07-05-2013 DATE OF PRONOUNCEMENT : 07 -05-2013 ORDER PER R.K. PANDA, AM : THE ABOVE 2 APPEALS FILED BY THE ASSESSEE ARE DIRE CTED AGAINST THE SEPARATE ORDERS DATED 25-10-2011 OF THE CIT(A) CE NTRAL, PUNE RELATING TO ASSESSMENT YEARS 2002-03 AND 2005-06 RESPECTIVELY. 2. THE ABOVE APPEALS WERE FIXED FOR HEARING ON 07-0 5-2013. DESPITE SERVICE OF NOTICE, NONE APPEARED ON BEHALF OF THE A SSESSEE NOR ANY PETITION SEEKING ADJOURNMENT OF THE CASES WERE FILED. THIS TYPE OF CONDUCT ON THE PART OF THE ASSESSEE SHOWS THAT HE IS NOT INTERESTED IN PROSECUTING THE APPEALS FILED BY HIM. THEREFORE, FOLLOWING THE DECISION OF THE T RIBUNAL IN THE CASE OF MULTI PLAN INDIA PVT. LTD., REPORTED IN 38 ITD 320 AND TH E DECISION OF HONBLE MADHYA PRADESH HIGH COURT IN THE CASE OF TUKOJIRAO HOLKAR VS CWT REPORTED IN 213 ITR 480 WE DISMISS THE APPEALS AS UNADMITTED . HOWEVER, IF THE ASSESSEE THROUGH PROPER APPLICATION CAN SATISFY THE BENCH FO R NON-APPEARANCE ON THE DATE OF HEARING, THE TRIBUNAL MAY AT ITS DISCRETION RECALL THE ORDER. 2 3. IN THE RESULT, BOTH THE APPEALS FILED BY THE ASS ESSEE ARE DISMISSED. PRONOUNCED IN THE OPEN COURT AT THE TIME OF HEARING ITSELF, I.E, ON 7TH MAY, 2013. SD/- SD/- (SHAILENDRA KUMAR YADAV) (R.K. PANDA) JUDICIAL MEMBER ACCOUNTANT M EMBER PUNE, DATED : 07 TH MAY 2013 SATISH COPY OF THE ORDER IS FORWARDED TO : 1. THE ASSESSEE 2. THE DEPARTMENT 3. THE CIT(A), CENTRAL, PUNE 4. THE CIT CENTRAL, PUNE 5. D.R. B BENCH, PUNE 6. GUARD FILE BY ORDER // TRUE COPY // PRIVAT E SECRETARY, INCOME TAX APPELLATE TRIBUNAL, PUNE