Shri Ambadas Vishwanath Mete, Aurangabad V. ITO, Wd.-1(2), Aurangabad

ITA 768/PUN/2011

• Counselvise Citation: [2012] 119 COUNSELVISE.COM (IT) 9844 (ITAT-PUNE)
• Duration Of Justice: 1 year(s) 5 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-11-2012
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 08-11-2012
• Assessment Year: 2007-2008
• Appeal Filed On: 06-06-2011
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ANN KAPTHUAMA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH A, PUNE BEFORE SHRI SHAILENDRA KUMAR YADAV, JUDICIAL MEMBER AND SHRI R.K. PANDA, ACCOUNTANT MEMBER ITA NO. 768/PN/2011 (ASSTT. YEAR: 2007-08) SHRI AMBADAS VISHWANATH METE, PROP. OF M/S.A.V.METE, PLOT NO.C-167, MIDC WALUJ INDL. AREA, AURANGABAD. PAN: ABUPM9472H .. APPELLANT VS. ITO, WARD-1(2), AURANGABAD. .. RESPONDENT APPELLANT BY : NONE DEPARTMENT BY : MS.ANN KAPTHUAMA DATE OF HEARING : 08.11.2012 DATE OF PRONOUNCEMENT : 08.11.2012 ORDER PER SHAILENDRA KUMAR YADAV, J.M .: THIS APPEAL HAS BEEN FILED BY THE ASSESSEE AGAINS T THE ORDER OF CIT(A), AURANGABAD, DATED 25.02.2011. 2. IN THIS CASE, HEARING WAS FIXED ON 26.06.2012. AT THE REQUEST OF THE ASSESSEES COUNSEL VIDE LETTER DATED 26.06.2012, THE HEARING WAS ADJOURNED TO 02.08.2012 . THE HEARING WAS FURTHER ADJOURNED TO 21.09.2012 AT THE REQUEST OF THE ASSESSEE VIDE LETTER DATED 30.07.2012, AND F URTHER ADJOURNED TO 08.11.2012 AT THE REQUEST OF THE ASSES SEES COUNSEL VIDE LETTER DATED 21.09.2012. ON 08.11.201 2 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 A PPEAL. IT HAS BEEN HELD BY THE HONBLE SUPREME COURT IN THE C ASE OF B.N. BHATTACHARGEE & ANR., 118 ITR 461 THAT APPEAL DOES NOT MEAN ONLY FILING OF MEMO OF APPEAL BUT ALSO PURSUIN G IT EFFECTIVELY. IN CASES WHERE THE ASSESSEE DOES NOT WANT TO PURSUE THE APPEAL, COURT/TRIBUNAL HAVE INHERENT POW ER TO DISMISS THE APPEAL FOR NON-PROSECUTION, AS HELD BY HONBLE HIGH COURT OF MUMBAI IN THE CASE OF M/S CHEMIPOL VS . UNION OF INDIA IN EXCISE APPEAL NO. 62 OF 2009. IN VIEW O F THE RATIO LAID DOWN BY THE HONBLE COURTS AND ALSO FOLLOWING THE DECISION OF THE TRIBUNAL IN THE CASE OF MULTIPLAN ( INDIA) LTD., 38 ITD 320 AND MADHYA PRADESH HIGH COURT IN LATE TUKOJIRAO HOLKAR 223 ITR 480 (MP), WE DISMISS THE A PPEAL OF THE ASSESSEE FOR WANT OF PROSECUTION. 3. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DI SMISSED. PRONOUNCED IN THE OPEN COURT ON THIS 8 TH DAY OF NOVEMBER, 2012. SD/- SD/- ( R.K.PANDA ) ( SHAILENDRA KUMAR YA DAV ) ACCOUNTANT MEMBER JUDICIAL MEMBER PUNE, DATED 8 TH NOVEMBER, 2012 GSPS COPY TO:- 1) ASSESSEE, 2) THE ITO, WARD-1(2), AURANGABAD. 3) THE CIT(A), AURANGABAD. 4) THE CIT, AURANGABAD. 5) THE DR, A BENCH, I.T.A.T., PUNE. 6) GUARD FILE BY ORDER //TRUE COPY// PRIVATE SECRETARY, ITAT PUNE BENCHES, PUNE.