M/s. J.K. Builders, Pune v. I.T.O. Ward 8(2) Pune, Pune

ITA 396/PUN/2009 | 2005-2006
Pronouncement Date: 15-10-2010 | Result: Dismissed

Appeal Details

RSA Number 39624514 RSA 2009
Assessee PAN AAEFK8403A
Bench Pune
Appeal Number ITA 396/PUN/2009
Duration Of Justice 1 year(s) 6 month(s) 14 day(s)
Appellant M/s. J.K. Builders, Pune
Respondent I.T.O. Ward 8(2) Pune, Pune
Appeal Type Income Tax Appeal
Pronouncement Date 15-10-2010
Appeal Filed By Assessee
Order Result Dismissed
Bench Allotted A
Tribunal Order Date 15-10-2010
Assessment Year 2005-2006
Appeal Filed On 01-04-2009
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH A PUNE BEFORE SHRI I.C. SUDHIR JUDICIAL MEMBER AND SHRI RAJENDRA SINGH ACCOUNTANT MEMBER I.T.A. NO. 396/PN/2009: A.Y. 2005-06 M/S. J.K. BUILDERS S.NO. 122/1+2+3 DWARKADHEESH RESIDENCE PIMPLE SAUDAGAR PIMPRI PUNE 411 027 PAN AAEFK 8403 A APPELLANT VS. I.T.O. WARD 8(2) PUNE RESPONDENT APPELLANT BY: NONE RESPONDENT BY: SHRI ABHAY DAMLE ORDER PER RAJENDRA SINGH AM THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER DATED 30-12-2008 OF CIT(A) FOR A.Y. 2005-06. 2. THE ASSESSEE IN THIS APPEAL HAS DISPUTED A DISAL LOWANCE OF DEDUCTION U/S 80-IB(10) OF THE ACT. HOWEVER NO NE APPEARED TO DEFEND THE CASE ON BEHALF OF THE ASSESS EE WHEN THE APPEAL CAME UP FOR HEARING TODAY (13-10-2010) THOUGH NOTICE OF HEARING WAS SENT WELL IN ADVANCE ON 21-9- 2010. NEITHER SOMEONE APPEARED ON BEHALF OF THE ASSESSEE NOR ANY PAGE 2 OF 3 ITA NO. 396/PN/2009 M/S. J.K. BUILDERS A.Y. 2005-06 ADJOURNMENT HAS BEEN RECEIVED. PERUSAL OF THE RECO RD ALSO SHOWS THAT ON EARLIER OCCASION ALSO THE ASSESSEE HA D ONLY SOUGHT ADJOURNMENT AND DID NOT APPEAR FOR HEARING. UNDER THESE CIRCUMSTANCES IT MAY BE REASONABLY CONCLUDED THAT THE ASSESSEE IS NOT INTERESTED IN PURSUING THE APPE AL. IN SUCH CASES THE COURTS/TRIBUNAL HAVE INHERENT POWER S TO DISMISS THE APPEAL FOR NON-PROSECUTION AS HELD BY H ONBLE BOMBAY HIGH COURT IN THE CASE OF CHEMIPOL VS. UNION OF INDIA IN EXCISE APPEAL NO. 62 OF 2009. ON THE FACTS OF T HE CASE WE ARE CONVINCED THAT THE ASSESSEE IS NOT INTERESTED I N PURSUING THE APPEAL. WE THEREFORE DISM ISS THE APPEAL OF THE ASSESSEE AS UNADMITTED. 3. IN THE RESULT THE APPEAL OF THE ASSESSEE STANDS DISMISSED. ORDER PRONOUNCED ON THE 15 TH DAY OF OCTOBER 2010. SD/- SD/- ( I.C. SUDHIR) JUDICIAL MEMBER (RAJENDRA SINGH) ACCOUNTANT MEMBER PUNE DATED THE 15 TH OCTOBER 2010 ANKAM PAGE 3 OF 3 ITA NO. 396/PN/2009 M/S. J.K. BUILDERS A.Y. 2005-06 COPY OF THE ORDER IS FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT(A)- III PUNE 4. THE CIT- IV PUNE 5. THE D.R A BENCH PUNE 6. GUARD FILE BY ORDER ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL PUNE