Popatlal Purushotam Das Gandhi, Ahmednagar V. CIT(A)-I, Ahmednagar

ITA 735/PUN/2010

• Counselvise Citation: [2011] 140 COUNSELVISE.COM (IT) 56520 (ITAT-PUNE)
• Duration Of Justice: 1 year(s) 4 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-10-2011
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2003-2004
• Appeal Filed On: 12-05-2010
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SHRI

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH A, PUNE BEFORE SHRI SHAILENDRA KUMAR YADAV, JUDICIAL MEMBE R AND SHRI D.KARUNAKARA RAO, ACCOUNTANT MEMBER ITA NO. 735/PN/2010 (ASSESSMENT YEAR: 2003-04) POPATLAL PURUSHOTAM DAS .. APPELLANT DAL MANDAI, AHMEDNAGAR 414 001 PAN AAGPF7821C VS. TAX RECOVERY OFFICER OF INCOME TAX,AHMEDNAGAR .. RESP ONDENT APPELLANT BY: NONE RESPONDENT BY: SHRI PANKAJ G ARG, DR ORDER PER D.KARUNAKARA RAO, AM : THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE COMMISSIONER OF INCOME TAX (A)-I, PUNE DATED 13/01/ 2010 FOR THE ASSESSMENT YEAR 2003-04. 2. IN THESE CASES, NOTICE WAS ISSUED FIXING THE CAS E FOR HEARING ON 29.09.2011 AND THE NOTICE OF HEARING WAS DULY SE NT BY RPAD. HOWEVER, ON 29.09.2011, NEITHER ASSESSEE ATTENDED N OR THERE WAS ANY REQUEST FOR ADJOURNMENT. IN THESE CIRCUMSTANCES , WE ARE OF THE VIEW THAT THE ASSESSEE IS NOT INTERESTED IN PROSECU TING HIS APPEAL. IT HAS BEEN HELD BY THE HONBLE SUPREME COURT IN THE C ASE OF B.N. BHTTACHARGEE & ANR., 118 ITR 461 THAT APPEAL DOES N OT MEAN ONLY FILING OF MEMO OF APPEAL BUT ALSO PURSUING IT EFFEC TIVELY. IN CASES WHERE THE ASSESSEE DOES NOT WANT TO PURSUE THE APPE AL, COURT/TRIBUNAL HAVE INHERENT POWER TO DISMISS THE A PPEAL FOR NON- PROSECUTION, AS HELD BY HONBLE HIGH COURT OF MUMBA I IN THE CASE OF ITA NO. 735/PN/2010 (ASSESSMENT YEAR: 2003-04) POPATLAL PURUSHOTAM DAS M/S CHEMIPOL VS. UNION OF INDIA IN EXCISE APP EAL NO. 62 OF 2009. 3. IN VIEW OF THE RATIO LAID DOWN BY THE HONBLE CO URTS AND ALSO FOLLOWING THE DECISION OF THE TRIBUNAL IN THE CASE OF MULTIPLAN (INDIA) LTD., 38 ITD 320 AND MADHYA PRADESH HIGH COURT IN L ATE TUKOJIRAO HOLKAR 223 ITR 480 (MP), WE DISMISS THE APPEAL OF T HE ASSESSEE FOR WANT OF PROSECUTION. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DI SMISSED. ORDER PRONOUNCED IN THE COURT ON 05-10-2011. SD/- SD/- (SHAILENDRA KUMAR YADAV) (D.KARUNA KARA RAO) JUDICIAL MEMBER ACCOUNTANT MEMBER PUNE, DATED: 05-10-2011 ASHWINI COPY TO:- 1) ASSESSEE 2) TAX RECOVERY OFFICER OF INCOME TAX,ANAGAR 3) THE CIT(A) I, PUNE 4) THE CIT CONCERNED 5) THE DEPARTMENTAL REPRESENTATIVE, A BENCH, I.T .A.T., PUNE. 6) GUARD FILE BY ORDER //TRUE COPY// ASST. REGISTRAR, I.T.A.T., PUNE