WELKFIELD PRODUCTS [I] P.LTD., Pune v. CIT [A] -V, Pune

ITA 1105/PUN/2012 | 2007-2008
Pronouncement Date: 22-07-2013 | Result: Dismissed

Appeal Details

RSA Number 110524514 RSA 2012
Assessee PAN AAACW1865A
Bench Pune
Appeal Number ITA 1105/PUN/2012
Duration Of Justice 1 year(s) 1 month(s) 23 day(s)
Appellant WELKFIELD PRODUCTS [I] P.LTD., Pune
Respondent CIT [A] -V, Pune
Appeal Type Income Tax Appeal
Pronouncement Date 22-07-2013
Appeal Filed By Assessee
Order Result Dismissed
Bench Allotted A
Tribunal Order Date 22-07-2013
Assessment Year 2007-2008
Appeal Filed On 29-05-2012
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES B PUNE BEFORE SHRI G.S. PANNU ACCOUNTANT MEMBER AND SHRI R.S. PADVEKAR JUDICIAL MEMBER ITA NO.1105/PN/2012 (ASSESSMENT YEAR : 2007-08) WEIKFIELD PRODUCTS CO. (I) PVT. LTD. MZSK & ASSOCIATES (FORMERLY SHAH KHANDELWAL JAIN & ASSOCIATES) CHARTERED ACCOUNTANTS LEVEL 3 BUSINESS BAY PLOT NO. 84 WELLESLEY ROAD NEAR RTO PUNE 411 001 PAN : AAACW1865A . APPELLANT VS. COMMISSIONER OF INCOME TAX-IV PUNE . RESPONDENT APPELLANT BY : NONE RESPONDENT BY : MR. ACHAL SHARMA DATE OF HEARING : 22-07-2013 DATE OF PRONOUNCEMENT : 22-07-2013 ORDER PER G. S. PANNU AM THE CAPTIONED APPEAL BY THE ASSESSEE IS DIRECTED A GAINST AN ORDER OF THE COMMISSIONER OF INCOME TAX IV PUNE DATED 27. 01.2012 WHICH IN TURN HAS ARISEN FROM AN ORDER DATED 17.12.2009 PASSED BY THE ASSESSING OFFICER UNDER SECTION 143(3) OF THE INCOME TAX ACT 1961 (I N SHORT THE ACT) PERTAINING TO THE ASSESSMENT YEAR 2007-08. 2. IN THIS CASE INITIALLY THE NOTICE WAS ISSUED FI XING THE CASE FOR HEARING ON 22.07.2013. HOWEVER ON 22.07.2013 NEITH ER 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 COURT IN THE CASE OF B.N. BHATTACHARGEE & ANR. 118 ITR 461 THAT APPEAL DOES NOT MEAN ONLY FILING OF MEMO OF APPEAL BUT ALSO ITA NO.1105/PN/2012 WEIKFIELD PRODUCTS CO. (I) PVT. LTD. A.Y. : 2007-08 PURSUING IT EFFECTIVELY. IN CASES WHERE THE ASSESS EE DOES NOT WANT TO PURSUE THE APPEAL COURT/TRIBUNAL HAVE INHERENT POWER TO DISMISS THE APPEAL FOR NON-PROSECUTION AS HELD BY THE HON BLE HIGH COURT OF MUMBAI IN THE CASE OF M/S. CHEMIPOL VS. UNION OF IN DIA IN EXCISE APPEAL NO. 62 OF 2009. IN VIEW OF THE RATIO LAID DO WN BY THE HONBLE COURTS AND ALSO FOLLOWING THE DECISION OF THE TRIBU NAL IN THE CASE OF MULTIPLAN (INDIA) LTD. 38 ITD 320 AND THE HONBLE MADHYA PRADESH HIGH COURT IN THE CASE OF LATE TUKOJIRAO HOLKAR 223 ITR 480 (MP) WE DISMISS APPEAL OF THE ASSESSEE FOR WANT OF PROSE CUTION WITH LIBERTY TO MOVE APPLICATION FOR RECALLING OF THE OR DER AFTER SHOWING THAT THERE WAS SUFFICIENT CAUSE FOR NOT APPEARING B EFORE THE TRIBUNAL ON THE DATE FIXED FOR HEARING IN TERMS OF RULE 24 O F THE APPELLATE TRIBUNAL RULES 1963. 3. IN THE RESULT THE APPEAL OF THE ASSESSEE IS DIS MISSED AS PRONOUNCED IN THE OPEN COURT IN THE PRESENCE OF THE LEARNED DEPARTMENTAL REPRESENTATIVE AT THE CONCLUSION OF TH E HEARING ON 22 ND JULY 2013. SD/- SD/- (R.S. PADVEKAR) (G.S. PANNU) JUDICIAL MEMBER ACCOUNTANT MEMBER PUNE DATED: 22 ND JULY 2013 SUJEET COPY OF THE ORDER IS FORWARDED TO : - 1) THE ASSESSEE; 2) THE DEPARTMENT; 3) THE CIT-IV PUNE; 4) THE DR B BENCH I.T.A.T. PUNE; 5) GUARD FILE. BY ORDER //TRUE COPY// SR. PRIVATE SECRETARY I.T.A.T. PUNE