Kashinath Ramchandra Sutar, Trustee Vishwakarma Gujrathi Sutar, Dhule V. CIT-1, Nashik

ITA 976/PUN/2009

• Counselvise Citation: [2010] 135 COUNSELVISE.COM (IT) 3150 (ITAT-PUNE)
• Duration Of Justice: 1 year(s) 3 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-11-2010
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: misc
• Appeal Filed On: 17-08-2009
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ABHAY DAMLE
• Section: 12AA

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 I.T.A. NO. 976/PN/2009 VISHWAKARMA GUJRATHI SUTAR SAMAJ VIKAS MANDAL, JANTA NAGAR, NEAR COURT, AT & POST SHIRPUR DIST. DHULE PAN AAATN 8697 G APPELLANT VS. COMMISSIONER OF INCOME-TAX I NASIK RESPONDENT APPELLANT BY: NONE RESPONDENT BY: SHRI ABHAY DAMLE ORDER PER SHAILENDRA KUMAR YADAV, JM THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE CIT- I NASIK DATED 18-6-2009 ON THE P OINT OF NON-GRANTING OF REGISTRATION U/S 12AA OF THE INCOME -TAX ACT, 1961 TO THE ASSESSEE TRUST. 2. THIS APPEAL WAS FIXED FOR HEARING ON 19-11-2010 FOR WHICH A NOTICE OF HEARING WAS SENT THROUGH REGD. PO ST AD ON 3-11-2010. HOWEVER, NONE APPEARED TO DEFEND THE CASE ON BEHALF OF THE ASSESSEE WHEN THE APPEAL CAME UP F OR HEARING ON 19-11-2010. NEITHER SOMEONE APPEARED ON BEHALF OF THE ASSESSEE NOR ANY ADJOURNMENT HAS BEEN PAGE 2 OF 2 ITA NO. 976/PN/2009 VISHWAKARMA GUJARATI SUTAR SAMAJ VIKAS MANDAL RECEIVED. UNDER THESE CIRCUMSTANCES, IT MAY BE REAS ONABLY 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 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. 3. IN THE RESULT, THE APPEAL OF THE ASSESSEE STANDS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 19 TH NOVEMBER 2010. SD/- SD/- (G.S. PANNU) ACCOUNTANT MEMBER (SHAILENDRA KUMAR YADAV) JUDICIAL MEMBER PUNE DATED THE 19 TH NOVEMBER 2010 ANKAM COPY OF THE ORDER IS FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT(A)- I NASIK 4. THE CIT- NASIK 5. THE D.R, A BENCH, PUNE 6. GUARD FILE BY ORDER ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL PUNE