Hotel Visawa Pvt.Ltd., Aurangabad V. CIT, Aurangabad

ITA 729/PUN/2011

• Counselvise Citation: [2012] 119 COUNSELVISE.COM (IT) 9764 (ITAT-PUNE)
• Duration Of Justice: 1 year(s) 2 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-08-2012
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 08-08-2012
• Assessment Year: 2006-2007
• Appeal Filed On: 26-05-2011
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: RAJEEV HARIT

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH B, PUNE BEFORE SHRI SHAILENDRA KUMAR YADAV, JUDICIAL MEMBER AND SHRI R.K. PANDA, ACCOUNTANT MEMBER ITA NO. 729/PN/2011 (ASSTT.YEAR : 2006-07) HOTEL VISAWA PVT. LTD., PLOT NO.1B-16, MADHUMATI, PRATAP NAGAR, AURANGABAD. .. APPLICANT PAN NO. AABCH 6722J VS. ITO WARD-1(1), AURANGABAD. .. RESPONDENT APPELLANT BY : NONE RESPONDENT BY : SRI RAJEEV HARIT DATE OF HEARING : 08-08-2012 DATE OF PRONOUNCEMENT : 08-08-2012 ORDER PER R.K. PANDA, AM : THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAIN ST THE ORDER DATED 28-03- 2011 OF THE CIT, AURANGABAD RELATING TO ASSESSMENT YEAR 2006-07. 2. DESPITE SERVICE OF NOTICE THROUGH RPAD (ACKNOWLE DGEMENT PLACED ON RECORD) NONE APPEARED ON BEHALF OF THE ASSESSEE WHE N NAME OF THE ASSESSEE WAS CALLED TODAY. NO PETITION SEEKING ADJOURNMENT OF T HE CASE HAS BEEN FILED. IT WAS SEEN FROM THE RECORDS THAT IN THE EARLIER OCCASION ALSO DESPITE SERVICE OF NOTICE THROUGH RPAD NONE APPEARED ON BEHALF OF THE ASSESSE E WHEN THE NAME OF THE ASSESSEE WAS CALLED. THIS TYPE OF CONDUCT ON THE P ART OF THE ASSESSEE SHOWS THAT IT IS NOT INTERESTED IN PROSECUTING THE APPEAL FILED B Y IT. THEREFORE, FOLLOWING THE DECISION OF THE TRIBUNAL IN THE CASE OF MULTI PLAN INDIA PVT. LTD. REPORTED IN 38 ITD 320 AND THE DECISION OF HONBLE MADHYA PRADESH HIGH COURT IN THE CASE OF TUKOJIRAO HOLKAR VS CWT REPORTED IN 213 ITR 480 WE DISMISS THE APPEAL AS UNADMITTED. HOWEVER, IF THE ASSESSEE THROUGH PROPE R APPLICATION CAN SATISFY THE 2 BENCH FOR NON-APPEARANCE ON THE DATE OF HEARING, TH E TRIBUNAL MAY AT ITS DISCRETION RECALL THE ORDER. 3. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED. PRONOUNCED IN THE OPEN COURT AT THE TIME OF HEARING ITSELF, I.E., ON 08 TH AUGUST 2012. SD/- SD/- (SHAILENDRA KUMAR YADAV) (R.K. PANDA) JUDICIAL MEMBER ACCOUNTANT MEMBER PUNE, DATED THE 8 TH AUGUST 2012 SATISH COPY OF THE ORDER IS FORWARDED TO : 1. THE ASSESSEE 2. DEPARTMENT 3. THE CIT, AURANGABAD 4. D.R. B BENCH, PUNE 5. GUARD FILE BY ORDER // TRUE COPY // SENIOR PRIVATE SECRETARY, INCOME TAX APPELLATE TRIBUNAL, PUNE