Shri Patil Sambhaji Nivrutti, Satara V. Addl. CIT, Satara Range, Satara

ITA 913/PUN/2012

• Counselvise Citation: 91324514 RSA 2012
• Duration Of Justice: 1 year(s) 2 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-08-2013
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2007-2008
• Appeal Filed On: 09-05-2012
• 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 R.K. PANDA, ACCOUNTANT MEMBER ITA NO. 913/PN/2012 (ASSTT.YEAR : 2007-08) PATIL SAMBHAJI NIVRUTTI, SAI CONSTRUCTIONS, 28/19, PRATAPGANJ PETH, SATARA. PAN NO. AKJPP 4904F .. APPELLANT VS. ADDL. COMMISSIONER OF INCOME-TAX, SATARA RANGE, SATARA. .. RESPONDENT APPELLANT BY : NONE RESPONDENT BY : SHRI Y.K. BHASKAR DATE OF HEARING : 08-08-2013 DATE OF PRONOUNCEMENT : 08-08-2013 ORDER PER R.K. PANDA, AM : THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAIN ST THE ORDER DATED 31-03-2011 OF THE CIT(A) III, PUNE RELATING TO ASS ESSMENT YEAR 2007-08. 2. DESPITE SERVICE OF NOTICE THROUGH RPAD (ACKNOWLE DGEMENT PLACED ON RECORD) NONE APPEARED ON BEHALF OF THE ASSESSEE WHEN THE NAME OF THE ASSESSEE WAS CALLED. NO PETITION SEEKING ADJOURNMEN T OF THE CASE WAS ALSO FILED. THIS TYPE OF CONDUCT ON THE PART OF THE ASS ESSEE SHOWS THAT HE IS NOT INTERESTED IN PROSECUTING THE APPEAL FILED BY HIM. THEREFORE, FOLLOWING THE DECISION OF THE TRIBUNAL IN THE CASE OF MULTI PLAN INDIA PVT. LTD., REPORTED IN 38 ITD 320 AND THE DECISION OF HONBLE MADHYA PR ADESH HIGH COURT IN THE CASE OF TUKOJIRAO HOLKAR VS CWT REPORTED IN 213 ITR 480 WE DISMISS THE APPEAL AS UNADMITTED. HOWEVER, IF THE ASSESSEE THROUGH PROPER APPLICATION CAN SATISFY THE BENCH FOR NON-APPEARANC E ON THE DATE OF HEARING, THE TRIBUNAL MAY AT ITS DISCRETION RECALL THE ORDER . 3. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED. PRONOUNCED IN THE OPEN COURT AT THE TIME OF HEARING ITSELF, I.E., ON 08 TH DAY OF AUGUST 2013. SD/- SD/- (SHAILENDRA KUMAR YADAV) (R.K. PANDA) JUDICIAL MEMBER ACCOUNTANT MEMBER PUNE, DATED : 08 TH AUGUST 2013 SATISH COPY OF THE ORDER IS FORWARDED TO : 1. THE ASSESSEE 2. THE DEPARTMENT 3. THE CIT(A)-III, PUNE 4. THE CIT-III, PUNE 5. D.R. A BENCH, PUNE 6. GUARD FILE BY ORDER // TRUE COPY // SENIOR PRIVATE SECRETARY, INCOME TAX APPELLATE TRIBUNAL, PUNE