Narendra Vittal Pandav, Pune V. ACIT Cen Cir 2[1] Pune, Pune

ITA 363/PUN/2012

• Counselvise Citation: 36324514 RSA 2012
• Duration Of Justice: 1 year(s) 6 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-08-2013
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 28-08-2013
• Assessment Year: 2006-2007
• Appeal Filed On: 22-02-2012
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ADARSH KUMAR MODI

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH B, PUNE BEFORE SHRI R.S. PADVEKAR, JUDICIAL MEMBER AND SHRI R.K. PANDA, ACCOUNTANT MEMBER ITA NO. 363/PN/2012 (ASSTT.YEAR : 2006-07) NARENDRA VITTAL PANDAV, B-92, KESHAV HOUSING COMPLEX, DHANKAWADI, PUNE -43. .. APPELLANT VS. ADDL. COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE 2(1), PUNE .. RESPONDENT APPELLANT BY : NONE RESPONDENT BY : SHRI ADARSH KUMAR MODI DATE OF HEARING : 28-08-2013 DATE OF PRONOUNCEMENT : 28-08-2013 ORDER PER R.K. PANDA, AM : THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAIN ST THE ORDER DATED 31-10-2011 OF THE CIT(A) CENTRAL, PUNE RELATING TO ASSESSMENT YEAR 2006- 07. 2. NONE APPEARED ON BEHALF OF THE ASSESSEE WHEN THE NAME OF THE ASSESSEE WAS CALLED. NO PETITION SEEKING ADJOURNMEN T OF THE CASE WAS FILED. IT WAS SEEN FROM THE RECORD THAT THIS CASE WAS GETT ING ADJOURNED FROM TIME TO TIME AT THE REQUEST OF THE ASSESSEE. IN THE LAS T HEARING ON 22-07-13 THE APPEAL WAS ADJOURNED AT THE REQUEST OF THE ASSESSEE TO 28-08-13. DESPITE THIS, NON APPEARED ON BEHALF OF THE ASSESSEE NOR AN Y PETITION SEEKING ADJOURNMENT OF THE CASE WAS FILED. THIS TYPE OF CON DUCT ON THE PART OF THE ASSESSEE SHOWS THAT HE IS NOT INTERESTED IN PROSECU TING THE APPEAL FILED BY HIM. THEREFORE, FOLLOWING THE DECISION OF THE TRIB UNAL IN THE CASE OF MULTI 2 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 APPEAL AS UN ADMITTED. HOWEVER, IF THE ASSESSEE THROUGH PROPER APPLICATION CAN SATISFY THE BENCH FOR NON- APPEARANCE ON THE DATE OF HEARING, THE 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 28 TH DAY OF AUGUST 2013. SD/- SD/- (R.S.PADVEKAR) (R.K . PANDA) JUDICIAL MEMBER ACCOUNTANT MEMBER PUNE, DATED : 28 TH AUGUST 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 // SENIOR PRIVATE SECRETARY, INCOME TAX APPELLATE TRIBUNAL, PUNE