Shri Vasantrao Chougule Nagari Sahakari Pat Sanstha Ltd., Kolhapur V. Assitant Commissioner of Income-tax, Kolhapur

ITA 985/PUN/2011

• Counselvise Citation: [2012] 119 COUNSELVISE.COM (IT) 9737 (ITAT-PUNE)
• Duration Of Justice: 1 year(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-08-2012
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2006-2007
• Appeal Filed On: 01-08-2011
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: RAJEEV JAIN

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. 985/PN/2011 (ASSESSMENT YEAR: 2006-07) SHRI VASANTRAO CHOUGULE NAGARI SAHAKARI PAT SANSTHA LTD., S.V.PHADNIS, CA, 613, E WARD, PHADNIS CHAMBERS, SHAHUPURI, 1 ST LANE, KOLHAPUR. .. APPELLANT PAN: AAAAS1563M VS. ACIT, CIRCLE-2, KOLHAPUR. .. RESPONDENT APPELLANT BY: NONE RESPONDENT BY: SHRI RAJEEV JAIN DATE OF HEARING : 21/08/2012 DATE OF ORDER : 22/08/2012 ORDER PER SHAILENDRA KUMAR YADAV, JM : THIS APPEAL HAS BEEN FILED BY THE ASSESSEE AGAINS T THE ORDER OF CIT(A) DATED 26.05.2011. 2. IN THIS CASE, HEARING WAS FIXED ON 21.08.2012 BU T NEITHER ASSESSEE ATTENDED NOR THERE WAS ANY REQUEST FOR ADJOURNMENT. IN THESE CIRCUMSTANCES, WE ARE OF THE VIEW THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTING HIS APPEAL. IT HAS BEEN HELD BY THE HONBLE SUPREME COU RT IN THE CASE OF B.N. BHATTACHARGEE & ANR., 118 ITR 4 61 THAT APPEAL DOES NOT MEAN ONLY FILING OF MEMO OF AP PEAL BUT ALSO PURSUING IT EFFECTIVELY. IN CASES WHERE T HE ASSESSEE DOES NOT WANT TO PURSUE THE APPEAL, COURT/TRIBUNAL HAVE INHERENT POWER TO DISMISS THE 2 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 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 22 ND DAY OF AUGUST, 2012. SD/- SD/- (R.K.PANDA) (SHAILENDRA KUMAR YADAV) ACCOUNTANT MEMBER JUDICIAL MEMBER PUNE, DATED 22 ND AUGUST, 2012 GSPS COPY TO:- 1) ASSESSEE 2) THE ACIT, CIRCLE-2, KOLHAPUR. 3) THE CIT(A), KOLHAPUR. 4) THE CIT, KOLHAPUR. 5) THE DR, B BENCH, I.T.A.T., PUNE. 6) GUARD FILE BY ORDER //TRUE COPY// PRIVATE SECRETARY, I.T.A.T., PUNE