Shri Arun S. Patil, Pune V. ACIT,Cir.-3, Pune

ITA 647/PUN/2011

• Counselvise Citation: 64724514 RSA 2011
• Duration Of Justice: 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-06-2011
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 11-06-2012
• Assessment Year: 2006-2007
• Appeal Filed On: 18-05-2011
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: NARENDRA KUMAR

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH A, PUNE BEFORE SHRI SHAILENDRA KUMAR YADAV, JUDICIALMEMBER AND SHRI R.K.PANADA, ACCOUNTANT MEMBER ITA NO. 646/PN/2011& 647/PN/201 1 (ASSESSMENT YEAR: 2006-07) SHRI. ARUN S.PATIL, .. APPELLANT 1206/42A, LOKMANT BHAVAN, J.M.ROAD, PUNE 411 004. PAN AAUPP3183F VS. ACIT, CIR.3, PUNE .. RESPONDENT APPELLANT BY: NONE RESPONDENT BY: SHRI NAREND RA KUMAR, CIT DR DATE OF HEARING : 11/06/2012 DATE OF ORDER : 11/06/2012 ORDER PER BENCH : BOTH THESE APPEALS BY THE ASSESSEE ARE DIRECTED AG AINST THE ORDER OF THE COMMISSIONER OF INCOME-TAX (APPEAL S)-II, PUNE DATED 31.03.2011 PERTAINING TO THE ASSESSMENT YEAR 2006-07. 2. IN BOTH THESE CASES, NOTICE WAS ISSUED FIXING TH E CASE FOR HEARING ON 11.06.2012 AND THE NOTICE OF HE ARING WAS DULY SENT. HOWEVER, ON 11.06.2011, 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 PROSECUTING HIS APPEAL. IT HAS BEEN HELD BY THE HONBLE SUPREME COU RT IN THE CASE OF B.N. BHTTACHARGEE & ANR., 118 ITR 46 1 2 THAT APPEAL DOES NOT MEAN ONLY FILING OF MEMO OF AP PEAL BUT ALSO PURSUING IT EFFECTIVELY. IN CASES WHERE T HE ASSESSEE DOES NOT WANT TO PURSUE THE APPEAL, COURT/TRIBUNAL HAVE INHERENT POWER TO DISMISS THE APPEAL FOR NON- PROSECUTION, AS HELD BY HONBLE HIG H COURT OF MUMBAI IN THE CASE OF M/S CHEMIPOL VS. UNI ON OF INDIA IN EXCISE APPEAL NO. 62 OF 2009. IN VIEW O F THE RATIO LAID DOWN BY THE HONBLE COURTS AND ALSO FOLL OWING THE DECISION OF THE TRIBUNAL IN THE CASE OF MULTIPL AN (INDIA) LTD., 38 ITD 320 AND MADHYA PRADESH HIGH CO URT IN LATE TUKOJIRAO HOLKAR 223 ITR 480 (MP), WE DISMI SS THE APPEALS OF THE ASSESSEE FOR WANT OF PROSECUTION . 3. IN THE RESULT, THE BOTH THE APPEALS OF THE ASSE SSEE ARE DISMISSED. PRONOUNCED IN THE OPEN COURT ON THIS 11 TH DAY OF JUNE, 2012. SD/- SD. (R.K.PANDA) (SHAILENDRA KUMAR YADAV) ACCOUNTANT MEMBER JUDICIAL MEMBER PUNE, DATED: 11 TH JUNE, 2012 ASHWINI COPY TO:- 1) ASSESSEE 2) ACIT,CIR-3, PUNE 3) CIT (A)-II, PUNE 4) THE CIT PUNE 5) THE DR, A BENCH, I.T.A.T., PUNE. 6) GUARD FILE BY ORDER TRUE COPY ASST. REGISTRAR, I.T.A.T., PUNE