Shri Prakash M. Jerwani, V. I.T.O. Ward 1(3) Kolhapur,

ITA 687/PUN/2009

• Counselvise Citation: [2010] 135 COUNSELVISE.COM (IT) 3106 (ITAT-PUNE)
• Duration Of Justice: 1 year(s) 5 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-11-2010
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: Not Allotted
• Next Hearing Date: 03-06-2011
• Assessment Year: 2002-2003
• Appeal Filed On: 09-06-2009
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 27

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH B, PUNE BEFORE SHRI SHAILENDRA KUMAR YADAV, JUDICIAL MEMBER AND SHRI G.S. PANNU, ACCOUNTANT MEMBER I.T.A. NO. 687 & 688/PN/2009 A.Y. 2002-03 AND 2002-03 SHRI PRAKASH M. JERWANI PROP. BALAJI CUSTOMERS & GENERAL STORES SAI TEURAM APARTMENT GANDHNAGAR, KOLHAPUR PAN ACPPJ 5676 F APPELLANT VS. I.T.O. WARD 1(3) KOLHAPUR RESPONDENT APPELLANT BY: NONE RESPONDENT BY: SHRI SANTOSH KUMAR ORDER PER G.S. PANNU, AM THESE TWO APPEALS BY THE ASSESSEE ARE DIRECTED AGAI NST TWO SEPARATE ORDERS OF CIT(A) KOLHAPUR DATED 31 ST MARCH 2009 ON THE POINT OF CONFIRMATION OF PENALTY U/S 27 1A AND 271F OF THE ACT RESPECTIVELY. 2. IT IS PERTINENT TO MENTION HERE THAT EARLIER VID E ITS ORDER 16 TH DECEMBER 2009 THE CO-ORDINATE BENCH OF THIS TRIBUNAL HAS DISMISSED BOTH THESE APPEALS FOR WANT OF PROSECUTION. CONSEQUENTLY, THE ASSESSEE MOVED A MISCELLANEOUS APPLICATION BEARING M.A. NO. 23/PN/20 10 PAGE 2 OF 3 ITA NO. 687 & 688/PN/2009 PRAKASH M JERWANI A.Y. 2002-03 SEEKING RECALL OF THE ORDER PASSED ON 16-12-2009. ON HEARING THE MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE, THE CO-ORDINATE BENCH OF THE TRIBUNAL VID E ITS ORDER DATED 6 TH MAY 2010 RECALLED THE ORDER PASSED BY THE TRIBUNAL ON 16-12-2009 AND DIRECTED THE REGISTRY TO FIX THESE CASES FOR HEARING ON 15-6-2010. UNDER THESE CIRCUMSTANCES THESE APPEALS WERE FIXED FOR HEARING ON 15- 6-2010. HOWEVER, THEREAFTER ON A NUMBER OF OCCASIO NS, AT THE REQUEST OF THE LEARNED COUNSEL FOR THE ASSESSEE , THE CASES WERE ADJOURNED FROM TIME TO TIME AND FINALLY THEY WERE FIXED FOR HEARING ON 30-11-2010. HOWEVER, NONE APPEARED TO DEFEND THE CASES ON BEHALF OF THE ASSES SEE WHEN THE APPEALS CAME UP FOR HEARING ON 30-11-2010. NEITHER SOMEONE APPEARED ON BEHALF OF THE ASSESSEE NOR ANY ADJOURNMENT HAS BEEN RECEIVED. UNDER THESE CIRCUMSTANCES, IT MAY BE REASONABLY CONCLUDED THAT THE ASSESSEE IS NOT INTERESTED IN PURSUING THESE APPEAL S. 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 FACT S OF THE CASE, WE ARE CONVINCED THAT THE ASSESSEE IS NOT INT ERESTED IN PURSUING THESE APPEALS. WE THEREFORE, DISMISS T HESE APPEALS OF THE ASSESSEE AS UNADMITTED. PAGE 3 OF 3 ITA NO. 687 & 688/PN/2009 PRAKASH M JERWANI A.Y. 2002-03 3. IN THE RESULT, THE APPEALS OF THE ASSESSEE STAND DISMISSED. DECISION PRONOUNCED IN THE OPEN COURT AT THE CONCL USION OF THE HEARING ON 30-11-2010. SD/- SD/- (SHAILENDRA KUMAR YADAV) JUDICIAL MEMBER (G.S. PANNU) ACCOUNTANT MEMBER PUNE DATED THE 30 TH NOVEMBER 2010 ANKAM COPY OF THE ORDER IS FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT- (A) KOLHAPUR 4. THE CIT- KOLHAPUR 5. THE D.R, B BENCH, PUNE 6. GUARD FILE BY ORDER ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL PUNE