Appeal Details
| RSA Number | 1424514 RSA 2007 |
|---|---|
| Assessee PAN | AABCA4702H |
| Bench | Pune |
| Appeal Number | ITA 14/PUN/2007 |
| Duration Of Justice | 3 year(s) 11 month(s) 4 day(s) |
| Appellant | Crane Process Flow Technologies (India) Ltd., Pune |
| Respondent | DCIT, Pune |
| Appeal Type | Income Tax Appeal |
| Pronouncement Date | 08-12-2010 |
| Appeal Filed By | Assessee |
| Order Result | Dismissed |
| Bench Allotted | B |
| Tribunal Order Date | 08-12-2010 |
| Assessment Year | 2000-2001 |
| Appeal Filed On | 04-01-2007 |
| Judgment Text |
IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH B PUNE BEFORE SHRI SHAILENDRAKUMAR YADAV AND SHRI D. KARUNAKARA RAO ITA NO. 14/PN/07 (A.Y 2000-01) CRANE PROCESS FLOW TECHNOLOGIES (INDIA) LTD. AMAR AVINASH CORPORATE PLAZA 7 TH FLOOR BUND GARDEN ROAD PUNE 411 001 PAN NO. AABCA4702H .... APPELLANT VS. DCIT CIRCLE-8 PUNE . RESPONDENT APPELLANT BY : NONE RESPONDENT BY : SHRI PANKAJ GARG ORDER PER D KARUNAKARA RAO AM THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST TH E ORDER OF CIT(A)-III PUNE DATED 01-09-2006. 2. THE CASE WAS FIXED FOR HEARING ON 03-12-2010 HOWE VER ON THIS DATE OF HEARING NO ONE APPEARED FROM THE SIDE OF THE APPELLANT THOUGH IT WAS PROPERLY COMMUNICATED. IN THE PAST THIS APPEAL WAS FIXED ON A NUMBER OF OCCASIONS AND IT MAY NOT BE OUT OF PLACE TO MENTION THAT THE BENCH H AS CONSIDERED THE REQUEST OF CONDONATION OF DELAY WHICH HAD ALSO BEEN GRANTED BY CONDONING THE DELAY VIDE AN ORDER SHEET ENTRY DATED 31-03-08. THE LAW ASSISTS THOS E WHO ARE VIGILANT AND NOT THOSE WHO SLEEP OVER THEIR RIGHTS. THIS PRINCIPLE IS E MBODIED IN THE WELL KNOWN DICTUM VIGILANTIBUS NO DORMENTIBUS JURA SUBVENI UNT. 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 AND ALSO FOLLOWING RATIO OF THE DECISION LAID DOWN IN THE CAS E OF MULTIPLAN INDIA (PVT) LIMITED ITA NO. 14/PN/07 A.Y 2000-01 PAGE 2 OF 2 38 ITD 320 AND ESTATE OF LATE TUKOJIRAO HOLKAR 223 ITR 480 (M.P.). ON THE FACTS OF THE CASE WE ARE CONVINCED THAT THE ASSESSEE IS NOT INTERESTED IN PURSUING THE APPEAL. WE THEREFORE DISMISS THE APP EAL OF THE ASSESSEE AS UNADMITTED. 3. IN THE RESULT THE APPEAL FILED BY THE ASSESSEE IS DISMISSED IN LIMINE. ORDER PRONOUNCED IN THE OPEN COURT ON 08 TH DECEMBER 2010. SD/- SD/- (SHAILENDRAKUMAR YADAV) (D.KARUNAKAR A RAO) JUDICIAL MEMBER ACCOUNTANT MEMBE R PUNE DATED THE 08 TH DECEMBER 2010 R COPY OF THE ORDER IS FORWARDED TO : 1. ASSESSEE 2. DCIT CIRCLE-8 PUNE 3. CIT(A)-III PUNE 4. CIT-V PUNE 5. D.R. ITAT B BENCH BY ORDER ASSTT. REGISTRAR I.T.A.T PUNE
|