Goverdhansinghji Shaikshanik Seva Samittee, Nandurbar v. ITO, Ward 3(4), Dhule,

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH B PUNE BEFORE SHRI SHAILENDRA KUMAR YADAV JUDICIAL MEMBER AND SHRI G.S. PANNU ACCOUNTANT MEMBER ITA NO. 252/PN/2009 ASSESSMENT YEAR: 2008-09 SHRI GOVERDHANSINGJI SHAISHINK SEVA SAMI SAMITI PARDESHI PURA APPELLANT NANDURBAR VS. INCOME-TAX OFFICER RESPONDENT WARD 3(4) DHULE APPELLANT BY : NONE RESPONDENT BY : MR. A.S. SINGH ORDER PER G.S. PANNU A.M.: THIS APPEAL BY THE ASSESSEE PERTAINING TO THE ASSE SSMENT YEAR 2008-09 IS DIRECTED AGAINST THE ORDER OF CIT-1 NASHIK PASSED U/S 80G OF THE INCOME TAX ACT 1961 DATED 28/11/2008. 2. IN THIS CASE INITIALLY NOTICE WAS ISSUED FIXIN G THE CASE FOR HEARING ON 16/09/10 AND SINCE THE BENCH DID NOT FUN CTION ON 16/09/10 THE CASE WAS ADJOURNED TO 18/10/10. NONE APPEARED ON BEHALF OF THE ASSESSEE ON 18/10/10 THEREFORE T HE CASE ADJOURNED TO 02/12/2010. ON 02/12/10 NEITHER ASSE SSEE ITA NO. 252/PN/09 SHRI GOVERDHANSINGJI SHAIKSHAINK SEVA SAMI SAMITI P ARDESHI PURA 2 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 H ELD BY THE HONBLE SUPREME COURT IN THE CASE OF B.N. BHTTACHAR GEE & ANR. 118 ITR 461 THAT APPEAL DOES NOT MEAN ONLY FILING O F 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 P ROSECUTION AS HELD BY HONBLE 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 A ND ALSO FOLLOWING THE DECISION OF THE TRIBUNAL IN THE CASE OF MULTIPLAN (INDIA) LTD. (38 ITD 320) AND MADHYA PRADESH HIGH COURT IN LATE TUKOJIRAO HOLKAR (223 ITR 480) WE DISMISS THE APPEAL OF THE ASSESSEE FOR WANT OF PROSECUTION. 8. IN THE RESULT THE APPEAL OF THE ASSESSEE IS DIS MISSED. PRONOUNCED IN THE OPEN COURT ON THIS 2ND DAY OF DECEMBER 2010. (SHAILENDRA KUMAR YADAV) (G.S. PANNU) JUDICIAL MEMBER ACCOUNTANT MEMB ER PUNE DATED: 2 ND DECEMBER 2010 ITA NO. 252/PN/09 SHRI GOVERDHANSINGJI SHAIKSHAINK SEVA SAMI SAMITI P ARDESHI PURA 3 COPY TO:- 1) THE APPELLANT. 2) THE RESPONDENT. 3) THE CIT (A) CONCERNED. 4) THE CIT CONCERNED. 5) THE DEPARTMENTAL REPRESENTATIVE B BENCH I.T .A.T. MUMBAI. BY ORDER //TRUE COPY// ASST. REGISTRAR I.T.A.T. PUNE KV