Maruti Tyres Private Limited, Aurangabad V. Income-tax Officer, Ward - 1(2), Aurangabad

MA 29/PUN/2022

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 3272 (ITAT-PUNE)
• Duration Of Justice: 2 year(s) 8 month(s) 10 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 04-08-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 04-08-2022
• Assessment Year: 2010-2011
• Appeal Filed On: 24-11-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “SMC”, PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT Miscellaneous Application Nos.27/PUN/2022 (arising out of ITA No.1863/PUN/2018) Assessment Year : 2010-11 High Tech Herbals (India Pvt. Ltd., 108-110, Siddhartha Arcade, Opp. Holiday Camp, Station Road, Aurangabad – 431 005 PAN : AABCH2522A Vs. ITO, Ward-1(1), Aurangabad (Applicant) Respondent) Miscellaneous Application Nos.28/PUN/2022 (arising out of ITA No.1864/PUN/2018) Assessment Year : 2010-11 Khadkeshwar Oil Mills Pvt. Ltd., 2 nd Floor, Siddhartha Arcade, 108-110, Opp. MTDC, Aurangabad-431001 PAN : AABCK4839R Vs. ITO, Ward-1(2), Aurangabad (Applicant) (Respondent) Miscellaneous Application Nos.29/PUN/2022 (arising out of ITA No.1865/PUN/2018) Assessment Year : 2010-11 Maruti Tyres Private Limited, J1/10, MIDC Area, Chikalthana, Aurangabad – 431 136 PAN : AADCM5819P Vs. ITO, Ward-1(2), Aurangabad (Applicant) (Respondent) M.A.Nos.27 to 29/PUN/2022 2 Applicant(s) by : None Respondent by : Shri Piyush Kumar Singh Yadav Date of Hearing : 05.08.2022 Date of Pronouncement : 05.08.2022 ORDER PER R.S.SYAL, VP : These Miscellaneous Applications by different but connected assesses seek to recall the consolidated ex-parte order dated 16.05.2019, passed by the Tribunal in ITA Nos.1863 to 1865/PUN/2018. The appeals of the assessee(s) were dismissed on merits but ex parte as no one appeared on their behalf at the time of hearing on 15.05.2019 despite notice. 2. The instant Miscellaneous Applications came to be listed for hearing for the first time on 20-05-2022 with due notice to the parties. None put in appearance on behalf of the assessee(s). The matters were adjourned at the written request of the assessee for 17-06-2022. On such date again, the assessee(s) did not appear. Once again adjournment applications were filed. Acceding to the request, the adjournment was granted for 01-07-2022. On the rescheduled date of hearing, again, neither the assessee(s) put in any appearance nor filed any adjournment applications. The cases M.A.Nos.27 to 29/PUN/2022 3 were again adjourned for 15-07-2022. The same situation continued on 15-07-2022 and today as well, i.e. 05-08-2022, when neither the assessee(s) have appeared personally nor filed any adjournment application(s). It appears that the assessee(s) are not interested in prosecution of the applications. Law helps those who are vigilant of their corresponding duties and not those who adopt such a slipshod or lax attitude. Under these circumstances, I am convinced that the impugned order does not require any recall or rectification. 3. In the result, all the Miscellaneous Applications are dismissed. Order pronounced in the open court on 05.08.2022. Sd/- (R.S.SYAL) VICE PRESIDENT प ु णे Pune; दनांक Dated : 05 th August, 2022 सतीश आदेश क त ल प अ े षत/Copy of the Order is forwarded to: 1. अपीलाथ / The Appellant; 2. यथ / The Respondent; 3. The CIT(A)-1, Aurangabad 4. 5. 6. The Pr.CIT-1, Aurangabad वभागीय त न ध, आयकर अपील य अ धकरण, प ु णे “SMC” / DR ‘SMC’, ITAT, Pune; गाड फाईल / Guard file. आदेशान ु सार/ BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण ,पुणे / ITAT, Pune M.A.Nos.27 to 29/PUN/2022 4 Date 1. Draft dictated on 05.08.2022 Sr.PS 2. Draft placed before author 05.08.2022 Sr.PS 3. Draft proposed & placed before the second member JM 4. Draft discussed/approved by Second Member. JM 5. Approved Draft comes to the Sr.PS/PS Sr.PS 6. Kept for pronouncement on Sr.PS 7. Date of uploading order Sr.PS 8. File sent to the Bench Clerk Sr.PS 9. Date on which file goes to the Head Clerk 10. Date on which file goes to the A.R. 11. Date of dispatch of Order. *