Harbanslal S. Aurora, Pune V. JCIT Spl. Range 6, Pune, Pune

ITA 875/PUN/2006

• Counselvise Citation: [2013] 140 COUNSELVISE.COM (IT) 67032 (ITAT-PUNE)
• Duration Of Justice: 6 year(s) 9 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-06-2013
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 15-01-2013
• Assessment Year: 1997-1998
• Appeal Filed On: 10-08-2006
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: S K SINGH

Judgement Text

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. 875/PN/2006 (ASSESSMENT YEAR: 1997-98) HARBANSLAL S.AURORA, 91, KOREGAON PARK, SUGANDHA NURSERY, SOUTH MAIN ROAD, PUNE 411001. .. APPELLANT VS. JCIT, SPL.RANGE-2, PUNE. .. RESPONDENT APPELLANT BY: NONE RESPONDENT BY: SHRI S.K. SINGH DATE OF HEARING : 03.06.2013 DATE OF ORDER : 03.06.2013 ORDER PER SHAILENDRA KUMAR YADAV, JM : THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST TH E ORDER OF THE CIT(A)-II, PUNE, DATED 01.06.2006. 2. IN THIS CASE, HEARING WAS FIXED ON 6 DIFFERENT D ATES FROM 16.07.2012 ONWARDS. FINALLY, THE CASE WAS ADJOURNE D TO 03.06.2013. HOWEVER, ON 03.06.2013 ALSO, NEITHER A SSESSEE ATTENDED NOR THERE WAS ANY REQUEST FOR ADJOURNMENT. IN THESE CIRCUMSTANCES, WE ARE OF THE VIEW THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTING ITS 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 OF APPEAL BUT ALSO PURSUING IT EFFECTIVELY. IN CASES WHERE THE ASSESS EE DOES NOT WANT TO PURSUE THE APPEAL, COURT/TRIBUNAL HAVE INHERENT 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 THE 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 3 RD DAY OF JUNE, 2013. SD/- SD/- (R.K.PANDA) (SHAILENDRA KUMAR YADAV) ACCOUNTANT MEMBER JUDICIAL MEMBER PUNE, DATED: 3 RD JUNE, 2013 GSPS COPY TO:- 1) ASSESSEE 2) THE ASSESSING OFFICER. 3) THE CIT(A)-II, PUNE. 4) THE CIT-II, PUNE. 5) THE DR, B BENCH, I.T.A.T., PUNE. 6) GUARD FILE BY ORDER //TRUE COPY// PRIVATE SECRETARY, I.T.A.T., PUNE