Shri Vijay J Rathi (HUF), Nashik V. CIT, (A)-II, Nashik, Nashik

ITA 523/PUN/2011

• Counselvise Citation: [2012] 120 COUNSELVISE.COM (IT) 0008 (ITAT-PUNE)
• Duration Of Justice: 1 year(s) 4 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-09-2012
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 21-09-2012
• Assessment Year: 1991-1992
• Appeal Filed On: 25-04-2011
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ANN KAPTHUAMA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH A, PUNE BEFORE SHRI SHAILENDRA KUMAR YADAV, JUDICIAL MEMBER , AND SHRI G.S.PANNU, ACCOUNTANT MEMBER. ITA.NO.523/PN/2011 (ASSTT. YEAR : 1991-92) SHRI VIJAY J.RATHI (HUF), GIRIDHARWADI, GANGAPUR ROAD, NASHIK. .. APPELLANT VS. ITO, WARD-1(8), NASHIK. .. RESPONDENT ASSESSEE BY : NONE DEPARTMENT BY : MS.ANN KAPTHUAMA DATE OF HEARING : 21.09.2012 DATE OF PRONOUNCEMENT : 21.09.2012 ORDER PER SHAILENDRA KUMAR YADAV, JM : THIS APPEAL HAS BEEN FILED BY THE ASSESSEE AGAINS T THE ORDER OF CIT(A)-II, NASHIK, DATED 10.02.2011. 2. IN THIS CASE, HEARING WAS FIXED ON 02.08.2012 AN D THE SAME WAS ADJOURNED TO 21.09.2012 AT THE REQUEST OF THE ASSESSEE VIDE LETTER DATED 30.07.2012. HOWEVER, ON 21.09.2012 NEITHER ASSESSEE ATTENDED NOR THERE WAS ANY REQUEST FOR ADJOURNMENT. IN THESE CIRCUMSTANCES, WE ARE OF THE VIEW THAT THE ASSESSEE IS NOT INTERESTED IN PRO SECUTING HIS APPEAL. IT HAS BEEN HELD BY THE HONBLE SUPREME COURT IN THE CASE OF B.N. BHATTACHARGEE & ANR., 118 ITR 461 THAT APPEAL DOES NOT MEAN ONLY FILING OF MEMO OF APPEAL BUT ALSO PURSUING IT EFFECTIVELY. IN CASES WHERE THE ASSESS EE DOES NOT WANT TO PURSUE THE APPEAL, COURT/TRIBUNAL HAVE INHE RENT 2 POWER TO DISMISS THE APPEAL FOR NON-PROSECUTION, AS HELD BY HONBLE HIGH COURT OF MUMBAI IN THE CASE OF M/S CHE MIPOL VS. UNION OF INDIA IN EXCISE APPEAL NO. 62 OF 2009. IN VIEW OF THE RATIO LAID DOWN BY THE HONBLE COURTS AND ALSO FOLLOWING THE DECISION OF THE TRIBUNAL IN THE CASE OF MULTIPL AN (INDIA) LTD., 38 ITD 320 AND MADHYA PRADESH HIGH COURT IN L ATE TUKOJIRAO HOLKAR 223 ITR 480 (MP), WE DISMISS THE A PPEAL OF THE ASSESSEE FOR WANT OF PROSECUTION. 3. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DI SMISSED. PRONOUNCED IN THE OPEN COURT ON THIS THE 21 ST DAY OF SEPTEMBER, 2012. SD/- SD/- ( G.S.PANNU ) ( SHAILENDRA KUMAR YAD AV ) ACCOUNTANT MEMBER JUDICIAL MEMBER GSPS PUNE, DATED THE 21 ST SEPTEMBER. 2012. COPY OF THE ORDER IS FORWARDED TO: 1. THE ASSESSEE 2. THE ITO, WARD-1(8), NASHIK. 3. THE CIT(A)-II, NASHIK. 4. THE CIT-II, NASHIK. 5. THE DR A BENCH, PUNE. 6. GUARD FILE. BY ORDER //TRUE COPY// PRIVATE SECRETARY, INCOME TAX APPELLATE TRIBUNAL, PUNE.