M/s. New Maharashtra Traders,, Kolhapur v. ITO, Wd.-1(2),, Kolhapur

ITA 230/PUN/2010 | 2006-2007
Pronouncement Date: 25-07-2011 | Result: Dismissed

Appeal Details

RSA Number 23024514 RSA 2010
Assessee PAN LLANT1405C
Bench Pune
Appeal Number ITA 230/PUN/2010
Duration Of Justice 1 year(s) 5 month(s) 15 day(s)
Appellant M/s. New Maharashtra Traders,, Kolhapur
Respondent ITO, Wd.-1(2),, Kolhapur
Appeal Type Income Tax Appeal
Pronouncement Date 25-07-2011
Appeal Filed By Assessee
Order Result Dismissed
Bench Allotted A
Tribunal Order Date 25-07-2011
Date Of Final Hearing 25-07-2011
Next Hearing Date 25-07-2011
Assessment Year 2006-2007
Appeal Filed On 10-02-2010
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH A PUNE BEFORE SHRI I.C. SUDHIR JUDICIA LMEMBER AND SHRI G.S. PANNU ACCOUNTANT MEMBER ITA NO. 230/PN/2010 (ASSTT. YEAR: 2006-07) NEW MAHARASHTRA TRADERS .. APPELLANT 1405 C WARD LAXMIPUR KOLHAPUR VS. INCOME-TAX OFFICER .. RESPONDENT WD. 1(2) KOLHAPUR APPELLANT BY: NONE RESPONDENT BY : SHRI SANJAY SINGH ORDER PER G.S. PANNU A.M .: THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDE R OF THE COMMISSIONER OF INCOME-TAX (APPEALS) KOLHAPUR DATED 2 1.12.2009 WHICH IN TURN HAS ARISEN FROM THE ORDER PASSED BY ASSESSING OFFICER UNDER SECTION 143(3) OF THE INCOME-TAX ACT 1961 (IN SHORT THE ACT) PERTAI NING TO THE ASSESSMENT YEAR 2006-07. 2. IN THIS CASE NOTICE WAS ISSUED FIXING THE CASE FOR HEARING ON 25.7.2011 AND THE NOTICE OF HEARING WAS DULY SENT. HOWEVER ON 25.07.2001 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 APPEA L. IT HAS BEEN HELD BY THE HONBLE SUPREME COURT IN THE CASE OF B.N. BH TTACHARGEE & ANR. 118 ITR 461(SC) THAT APPEAL DOES NOT MEAN ONLY FILI NG OF MEMO OF APPEAL BUT ALSO PURSUING IT EFFECTIVELY. IN CASES WHERE THE ASSESSEE DOES NOT WANT TO PURSUE THE APPEAL COURT/TRIBUNAL HAVE INHERENT POWER TO DISMISS THE APPEAL FOR NON- PROSECUTION A S HELD BY HONBLE 2 HIGH COURT OF MUMBAI IN THE CASE OF M/S CHEMIPOL VS . UNION OF INDIA IN EXCISE APPEAL NO. 62 OF 2009. IN VIEW OF THE RATIO LAID DOWN BY THE HONBLE COURTS AND ALSO FOLLOWING THE DECISION OF T HE TRIBUNAL IN THE CASE OF MULTIPLAN (INDIA) LTD. 38 ITD 320 AND MADH YA PRADESH HIGH COURT IN LATE TUKOJIRAO HOLKAR 223 ITR 480 (MP) WE DISMISS THE APPEAL OF THE ASSESSEE FOR WANT OF PROSECUTION. 3. IN THE RESULT THE APPEAL OF THE ASSESSEE IS DIS MISSED. PRONOUNCED IN THE OPEN COURT ON THE CONCL USION OF THE HEARING ITSELF. SD/- SD/- (I.C. SUDHIR) (G.S. PANNU) JUDICIAL MEMBER ACCOUNTANT MEMBER PUNE: 25 TH JULY 2011 COPY TO:- 1) ASSESSEE 2) DEPARTMENT 3) THE CIT(A) KOLHAPUR 4) THE CIT KOLHAPUR 5) THE DR A BENCH I.T.A.T. PUNE. 6) GUARD FILE BY ORDER TRUE COPY ASST. REGISTRAR I.T.A.T. PUNE B