M/s. Arun Developers, Pune V. I.T.O. Ward 9(1) Pune,

ITA 635/PUN/2009

• Counselvise Citation: [2009] 115 COUNSELVISE.COM (IT) 1655 (ITAT-PUNE)
• Duration Of Justice: 5 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-10-2009
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2005-2006
• Appeal Filed On: 26-05-2009
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ABHAY DAMLE
• Section: 271(1)(c)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES, A PUNE BEFORE SHRI SHAILENDRA KUMAR YADAV JM AND SHRI B. RAMAKOTAIAH, AM I.T.A. NO. 635/PN/2009 : A.Y. 2005-06 M/S. ARUN DEVELOPERS OPP. PUDUMJEE PAPER MILL THERGAON, CHINCHWAD PUNE-411 033 PAN AAHFA 6916 C APPELLANT VS. I.T.O. WARD 9(1) PUNE RESPONDENT APPELLANT BY : NONE RESPONDENT BY: SHRI ABHAY DAMLE ORDER PER SHAILENDRA KUMAR YADAV, JM THIS APPEAL HAS BEEN FILED BY THE ASSESSEE AGAINST THE ORDER OF THE CIT(A)-II PUNE DATED 17-2-2009 FOR A.Y . 2005-06 ON THE POINT OF CONFIRMATION OF PENALTY LEVIED U/S 271(1)(C) OF THE ACT. 2. THIS APPEAL WAS ORIGINALLY FIXED FOR HEARING ON 24- 8-2010. HOWEVER, ON THE REQUEST OF THE ASSESSEE, IT WAS ADJOURNED TO 4-10-2010. WHEN THE CASE WAS FIXED FOR HEARING ON 4-10-2010, ONCE AGAIN THE ASSESSEE REQUESTED FOR ADJOURNMENT AND IT WAS FINALLY ADJOURNED TO 27-10-2020. HOWEVER, NONE APPEARED TO DEFEND THE CASE ON BEHALF OF THE ASSESSEE NOR ANY ADJOURNMENT HAS BEEN RECEIVED.WHEN THE APPEAL CAME ITA NO. 635/PN/09 ARUN DEVELOPERS, A.Y. 2005-06 2 UP FOR HEARING ON 27-10-2010. 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 POWERS TO DISMISS THE APPEAL 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 T HAT THE ASSESSEE IS NOT INTERESTED IN PURSUING THE APPE AL. WE THEREFORE, DISMISS THE APPEAL OF THE ASSESSEE AS UNADMITTED. 3. IN THE RESULT, THE APPEAL OF THE ASSESSEE STANDS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 27 TH DAY OF OCTOBER 2010. SD/- SD/- (B. RAMAKOTAIAH) (SHAILENDRA KUMAR YADAV) ACCOUNTANT MEMBER JUDICIAL MEMBER PUNE, DATED THE 27 TH OCTOBER, 2010 ANKAM COPY FORWARDED TO: (1) ASSESSEE (2) DEPARTMENT (3) CIT (A) -II PUNE (4) CIT PUNE (5) THE D.R. ITAT 'A' PUNE BENCH, PUNE (6) GUARD FILE BY ORDER ASSISTANT REGISTRAR ITA NO. 635/PN/09 ARUN DEVELOPERS, A.Y. 2005-06 3 INCOME-TAX APPELLATE TRIBUNAL, PUNE BENCHES, PUNE