M/s. Deepa Perfumery Works,, Nashik v. ITO,, Malegaon

ITA 1107/PUN/2010 | 2001-2002
Pronouncement Date: 29-03-2012 | Result: Dismissed

Appeal Details

RSA Number 110724514 RSA 2010
Assessee PAN AADFD4909Q
Bench Pune
Appeal Number ITA 1107/PUN/2010
Duration Of Justice 1 year(s) 7 month(s) 24 day(s)
Appellant M/s. Deepa Perfumery Works,, Nashik
Respondent ITO,, Malegaon
Appeal Type Income Tax Appeal
Pronouncement Date 29-03-2012
Appeal Filed By Assessee
Order Result Dismissed
Bench Allotted B
Tribunal Order Date 29-03-2012
Date Of Final Hearing 02-02-2012
Next Hearing Date 02-02-2012
Assessment Year 2001-2002
Appeal Filed On 04-08-2010
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES B PUNE BEFORE SHRI SHAILENDRA KUMAR YADAV J.M. AND SHRI G.S. PANNU A.M. I.T.A. NO. 1107/PN/2010 A.Y. 2001-02 M/S. DEEPA PERFUMERY WORKS S.NO. 637 OLD DAHEGAON ROAD NANDGAON DIST. NASIK PAN AADFD 4909 Q .. APPELLANT VS. I.T.O. WARD 3(4) MALEGAON .. RESPONDENT APPELLANT BY: NONE RESPONDENT BY: MS. NEERA MALHOTRA DATE OF HEARING : 29-3-2012 DATE OF PRONOUNCEMENT: 29-3-2012 ORDER PER G.S. PANNU AM THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDERS OF THE CIT-(A)-II NASIK DATED 14-5-2010 FOR A.Y. 2001-02 ON VARIOUS GROUNDS. 2. THIS APPEAL WAS ORIGINALLY FIXED FOR HEARING ON 2-2-2012 WHICH WAS ADJOURNED TO 29-3-2012 AT THE INSTANCE OF THE ASSESSEE. HOWEVER NONE APPEARED TO SUPPORT THE CASE ON BEHALF OF THE ASSESSEE WHEN THE APPEAL CAME UP FOR HEARING ON 29-3-2012 NOR ANY ADJOURNMENT APPLICATION HAS BEEN RECEIVED. UNDER THESE CIRCUMSTANCES IT MAY BE REASONABLY CONCLUDED THAT THE ASSESSEE IS NOT INTERESTED IN ITA NO. 1107/PN/2010 DEEPA PERFUMERY WORKS A.Y. 2001-02 2 PURSUING THIS APPEAL. IN SUCH CASES THE COURTS/TRIBUNAL HAVE INHERENT POWERS TO DISMISS THE APPEAL FOR NON-PROSECUTION 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 THAT THE ASSESSEE IS NOT INTERESTED IN PURSUING THIS APPEAL. WE THEREFORE DISMISS THIS APPEAL OF THE ASSESSEE A S UNADMITTED WITH A LIBERTY TO RECALL THIS MATTER WITHIN A REASONABLE TIME AS PER THE PROVISIONS OF RULE 24 OF INCOME-TAX APPELLATE TRIBUNAL RULES 1963 AFTER SHOWING SUFFICIENT AND REASONABLE CAUSE FOR NON-APPEARANCE ON THE DATE OF HEARING FIXED ON 29-3-2012. 3. IN THE RESULT THE APPEAL OF THE ASSESSEE STANDS DISMISSED. DECISION IS PRONOUNCED IN THE OPEN COURT IMMEDIATEL Y AFTER CONCLUSION OF THE HEARING ON 29 TH MARCH 2012. SD/- SD/- (SHAILENDRA KUMAR YADAV) (G.S. PANNU) JUDICIAL MEMBER ACCOUNTANT MEMBER PUNE DATED THE 29 TH MARCH 2012 ANKAM COPY OF THE ORDER IS FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT-(A)-II NASIK 4. THE CIT II NASIK 5. THE D.R ITAT PUNE BENCH PUNE 6. GUARD FILE BY ORDER ITA NO. 1107/PN/2010 DEEPA PERFUMERY WORKS A.Y. 2001-02 3 SR. PRIVATE SECRETARY INCOME TAX APPELLATE TRIBUNAL