Kokan Synthetics & Chemicals Pvt.Ltd, Pune V. DCIT, Ratnagiri

ITA 955/PUN/2010

• Counselvise Citation: 95524514 RSA 2010
• Duration Of Justice: 1 year(s) 6 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-12-2011
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2003-2004
• Appeal Filed On: 29-06-2010
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: NEERA MALHOTRA
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH B, PUNE BEFORE SHRI SHAILENDRA KUMAR YADAV, JUDICIAL MEMBER AND SHRI D. KARUNAKARA RAO, ACCOUNTANT MEMBER I.T.A. NO. 955/PN/2010 : A.Y. 2003-04 KOKAN SYNTHETICS & CHEMICALS PVT.LTD., HOUSE NO. 18 DAPOLI HARNAI ROAD TAL. DAPOLI, DIST. RATNAGIRI PAN AAACK 7434 P APPELLANT VS. DY. CIT RATNAGIRI CIR. RATNAGIRI RESPONDENT APPELLANT BY: NONE RESPONDENT BY: MS. NEERA MALHOTRA DATE OF HEARING: 28-12-2011 DATE OF PRONOUNCEMENT: 30-12-2011 ORDER PER SHAILENDRA KUMAR YADAV, JM THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDERS OF THE CIT-(A)-KOLHAPUR DATED 24-5-2010 FOR A.Y. 2003-04 ON VARIOUS GROUNDS. 2. THIS APPEAL WAS FIXED FOR HEARING ON 28-12-2011 FOR WHICH A NOTICE WAS SENT TO THE ASSESSEE BY RPAD. HO WEVER, NONE APPEARED TO SUPPORT THE CASE ON BEHALF OF THE ASSESSEE WHEN THE APPEAL CAME UP FOR HEARING ON 28- 12- 2011 NOR ANY ADJOURNMENT APPLICATION HAS BEEN RECEI VED. UNDER THESE CIRCUMSTANCES, IT MAY BE REASONABLY CONCLUDED THAT THE ASSESSEE IS NOT INTERESTED IN PU RSUING THIS APPEAL. IN SUCH CASES, THE COURTS/TRIBUNAL HA VE INHERENT POWERS TO DISMISS THE APPEAL FOR NON-PROSE CUTION AS HELD BY HONBLE BOMBAY HIGH COURT IN THE CASE OF 2 ITA NO. 955/PN/2010 KOKAN SYNTHETICS & CHEMICAL A.Y. 2003-04 CHEMIPOL VS. UNION OF INDIA IN EXCISE APPEAL NO. 62 OF 2009. ON THE FACTS OF THE CASE, WE ARE CONVINCED T HAT THE ASSESSEE IS NOT INTERESTED IN PURSUING THIS APPEAL. WE THEREFORE, DISMISS THIS APPEAL OF THE ASSESSEE AS UNADMITTED WITH A LIBERTY TO RECALL THIS MATTER WIT HIN A REASONABLE TIME AS PER THE PROVISIONS OF RULE 24 OF INCOME- TAX APPELLATE TRIBUNAL RULES, 1963 AFTER SHOWING SU FFICIENT AND REASONABLE CAUSE FOR NON-APPEARANCE ON THE DATE OF HEARING FIXED ON 28-12-2011. 3. IN THE RESULT, THE APPEAL OF THE ASSESSEE STANDS DISMISSED. PRONOUNCED IN THE OPEN COURT ON 30-12-2011. SD/- SD/- D. KARUNAKARA RAO SHAILENDRA KUMAR YADAV ACCOUNTANT MEMBER JUDICIAL MEMBER PUNE DATED THE 30 TH DECEMBER 2011 ANKAM COPY OF THE ORDER IS FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT-(A)-KOLHAPUR 4. THE CIT KOLHAPUR 5. THE D.R, ITAT PUNE BENCH, PUNE 6. GUARD FILE BY ORDER SR. PRIVATE SECRETARY INCOME TAX APPELLATE TRIBUNAL