Ramdeo Oil Industries Ltd, Jalgaon V. ACIT Cen Cir Aurangabad., Aurangabad

ITA 819/PUN/2012

• Counselvise Citation: 81924514 RSA 2012
• Duration Of Justice: 1 year(s) 2 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-07-2013
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2008-2009
• Appeal Filed On: 24-04-2012
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: Y K BHASKAR

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH A, PUNE BEFORE SHRI SHAILENDRA KUMAR YADAV, JUDICIAL MEMBER, AND SHRI G.S. PANNU, ACCOUNTANT MEMBER ITA NO. 819/PN/2012 (ASSESSMENT YEAR: 2008-09) RAMDEO OIL INDUSTRIES LTD. PLOT NO. 88/1 CHINCHOLI VILLAGE AJANTHA ROAD DIST. JALGAON PAN AAACR 9518 F APPELLANT VS. ASSTT. CIT CENT. CIR. AURANGABAD RESPONDENT APPELLANT BY: NONE RESPONDENT BY: SHRI Y.K. BHASKAR DATE OF HEARING : 17.07.2013 DATE OF ORDER : 17.07.2013 ORDER PER SHAILENDRA KUMAR YADAV, JM : THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST TH E ORDER OF THE CIT(A) AURANGABAD DATED 25-1-2012 FOR A.Y. 2008-09. 2. IN THIS CASE, THE HEARING WAS FIXED ON 17-7-2013 FOR WHICH A NOTICE OF HEARING WAS ISSUED ON 5-6-2013 BY RPAD. H OWEVER, WHEN THE CASE WAS CALLED OUT FOR HEARING ON 17.07.2013, 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 APPEALS. IT HAS BEEN HELD BY THE HONBLE SUPREME COURT IN THE CASE OF B.N. BHATTACHARGEE & A NR., 118 ITR 461 THAT APPEAL DOES NOT MEAN ONLY FILING OF MEMO O F APPEAL BUT ALSO PURSUING IT EFFECTIVELY. IN CASES WHERE THE A SSESSEE DOES NOT WANT TO PURSUE THE APPEAL, COURT/TRIBUNAL HAVE INHE RENT POWER TO DISMISS THE APPEAL FOR NON- PROSECUTION, AS HELD BY HONBLE HIGH COURT OF MUMBAI IN THE CASE OF M/S CHEMIPOL VS. UNI ON OF INDIA IN EXCISE APPEAL NO. 62 OF 2009. IN VIEW OF THE RATIO LAID DOWN BY THE HONBLE COURTS AND ALSO FOLLOWING THE DECISION OF T HE TRIBUNAL IN THE CASE OF MULTIPLAN (INDIA) LTD., 38 ITD 320 AND MADH YA PRADESH HIGH COURT IN LATE TUKOJIRAO HOLKAR 223 ITR 480 (MP ), WE DISMISS THIS APPEAL OF THE ASSESSEE FOR WANT OF PROSECUTION . 3. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DIS MISSED. PRONOUNCED IN THE OPEN COURT ON THIS 17 TH JULY 2013. SD/- SD/- (G.S. PANNU) (SHAILENDRA KUMAR YADAV) ACCOUNTANT MEMBER JUDICIAL MEMBER PUNE, DATED: 17 TH JULY 2013 ANKAM COPY TO:- 1) ASSESSEE 2) DEPARTMENT 3) THE CIT(A) AURANGABAD 4) THE CIT- AURANGABAD 5) THE DR, A BENCH, I.T.A.T., PUNE. 6) GUARD FILE BY ORDER SENIOR PRIVATE SECRETARY, I.T.A.T., PUNE