M/s. J.K. Builders, Pune V. I.T.O. Ward 8(2) Pune, Pune

ITA 396/PUN/2009

• Counselvise Citation: [2010] 135 COUNSELVISE.COM (IT) 3251 (ITAT-PUNE)
• Duration Of Justice: 1 year(s) 6 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-10-2010
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2005-2006
• Appeal Filed On: 01-04-2009
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ABHAY DAMLE

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH A, PUNE BEFORE SHRI I.C. SUDHIR, JUDICIAL MEMBER AND SHRI RAJENDRA SINGH, ACCOUNTANT MEMBER I.T.A. NO. 396/PN/2009: A.Y. 2005-06 M/S. J.K. BUILDERS S.NO. 122/1+2+3 DWARKADHEESH RESIDENCE, PIMPLE SAUDAGAR, PIMPRI PUNE 411 027 PAN AAEFK 8403 A APPELLANT VS. I.T.O. WARD 8(2) PUNE RESPONDENT APPELLANT BY: NONE RESPONDENT BY: SHRI ABHAY DAMLE ORDER PER RAJENDRA SINGH, AM THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER DATED 30-12-2008 OF CIT(A) FOR A.Y. 2005-06. 2. THE ASSESSEE IN THIS APPEAL HAS DISPUTED A DISAL LOWANCE OF DEDUCTION U/S 80-IB(10) OF THE ACT. HOWEVER, NO NE APPEARED TO DEFEND THE CASE ON BEHALF OF THE ASSESS EE WHEN THE APPEAL CAME UP FOR HEARING TODAY (13-10-2010), THOUGH NOTICE OF HEARING WAS SENT WELL IN ADVANCE ON 21-9- 2010. NEITHER SOMEONE APPEARED ON BEHALF OF THE ASSESSEE NOR ANY PAGE 2 OF 3 ITA NO. 396/PN/2009 M/S. J.K. BUILDERS A.Y. 2005-06 ADJOURNMENT HAS BEEN RECEIVED. PERUSAL OF THE RECO RD ALSO SHOWS THAT ON EARLIER OCCASION ALSO THE ASSESSEE HA D ONLY SOUGHT ADJOURNMENT AND DID NOT APPEAR FOR HEARING. UNDER THESE CIRCUMSTANCES, IT MAY BE REASONABLY CONCLUDED THAT THE ASSESSEE IS NOT INTERESTED IN PURSUING THE APPE AL. IN SUCH CASES, THE COURTS/TRIBUNAL HAVE INHERENT POWER S TO DISMISS THE APPEAL FOR NON-PROSECUTION AS HELD BY H ONBLE BOMBAY HIGH COURT IN THE CASE OF CHEMIPOL VS. UNION OF INDIA IN EXCISE APPEAL NO. 62 OF 2009. ON THE FACTS OF T HE CASE, WE ARE CONVINCED THAT THE ASSESSEE IS NOT INTERESTED I N PURSUING THE APPEAL. WE THEREFORE, DISM ISS THE APPEAL OF THE ASSESSEE AS UNADMITTED. 3. IN THE RESULT, THE APPEAL OF THE ASSESSEE STANDS DISMISSED. ORDER PRONOUNCED ON THE 15 TH DAY OF OCTOBER 2010. SD/- SD/- ( I.C. SUDHIR) JUDICIAL MEMBER (RAJENDRA SINGH) ACCOUNTANT MEMBER PUNE DATED THE 15 TH OCTOBER 2010 ANKAM PAGE 3 OF 3 ITA NO. 396/PN/2009 M/S. J.K. BUILDERS A.Y. 2005-06 COPY OF THE ORDER IS FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT(A)- III, PUNE 4. THE CIT- IV PUNE 5. THE D.R, A BENCH, PUNE 6. GUARD FILE BY ORDER ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL PUNE