Shri Choudhary Uday Purshottam, Pune V. ITO,Wd.-8(1), Pune

ITA 871/PUN/2011

• Counselvise Citation: [2012] 119 COUNSELVISE.COM (IT) 9728 (ITAT-PUNE)
• Duration Of Justice: 1 year(s) 2 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-08-2012
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 23-08-2012
• Assessment Year: 2004-2005
• Appeal Filed On: 20-06-2011
• 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 G.S.PANNU, ACCOUNTANT MEMBER ITA NO. 871 AND 872/PN/2011 (ASSESSMENT YEAR: 2004-05 ) SHRI CHOUDHARY UDAY PURSHOTTAM, A.P.KURLI, TAL. KHED, PUNE. .. APPELLANT PAN: AATPC2363F VS. ITO, WARD-8(1), PUNE. .. RESPONDENT APPELLANT BY: NONE RESPONDENT BY: MS.ANN KAP THUAMA DATE OF HEARING : 23/08/2012 DATE OF ORDER : 23/08/2012 ORDER PER BENCH : THESE TWO APPEALS HAVE BEEN FILED BY THE ASSESSEE AGAINST THE RESPECTIVE ORDERS OF CIT(A) DATED 23.03.2011. 2. IN THIS CASE, HEARING WAS FIXED ON 23.08.2012 AN D BUT NEITHER ASSESSEE ATTENDED NOR THERE WAS ANY REQ UEST 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 CASE OF B.N. BHATTACHARGEE & ANR., 118 ITR 461 THAT APPEAL DOES NOT MEAN ONLY FILING OF MEMO O F APPEAL BUT ALSO PURSUING IT EFFECTIVELY. IN CASES WHERE THE ASSESSEE DOES NOT WANT TO PURSUE THE APPEAL, COURT/TRIBUNAL HAVE INHERENT POWER TO DISMISS THE APPEAL FOR NON-PROSECUTION, AS HELD BY HONBLE HIGH 2 COURT OF MUMBAI IN THE CASE OF M/S CHEMIPOL VS. UNI ON OF INDIA IN EXCISE APPEAL NO. 62 OF 2009. IN VIEW O F THE RATIO LAID DOWN BY THE HONBLE COURTS AND ALSO FOLL OWING THE DECISION OF THE TRIBUNAL IN THE CASE OF MULTIPL AN (INDIA) LTD., 38 ITD 320 AND MADHYA PRADESH HIGH CO URT IN LATE TUKOJIRAO HOLKAR 223 ITR 480 (MP), WE DISMI SS THE APPEAL OF THE ASSESSEE FOR WANT OF PROSECUTION. 3. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DISMISSED. PRONOUNCED IN THE OPEN COURT ON THIS 23 RD DAY OF AUGUST, 2012. SD/- SD/- (G.S.PANNU) (SHAILENDRA KUMAR YADAV) ACCOUNTANT MEMBER JUDICIAL MEMBER PUNE, DATED 23 RD AUGUST, 2012 GSPS COPY TO:- 1) ASSESSEE 2) THE ITO, WARD-8(1), PUNE. 3) THE CIT(A)-V, PUNE. 4) THE CIT-V, PUNE. 5) THE DR, A BENCH, I.T.A.T., PUNE. 6) GUARD FILE BY ORDER //TRUE COPY// PRIVATE SECRETARY, I.T.A.T., PUNE.