M/s. Arihant Agencies, Pune v. ITO, Wd 2(1), Pune, Pune

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH B PUNE BEFORE SHRI SHAILENDRA KUMAR YADAV JUDICIAL MEMBER AND SHRI G.S. PANNU ACCOUNTANT MEMBER I.T.A. NO. 471/PN/2003 : A.Y. 1999-00 M/S. ARIHANT AGENCIES C/O. SMT. CHANDRABAI R. JAIN SHIVA DARSHAN SOCIETY 63 MUKUNDNAGAR PUNE-411 037 PAN AATFA 0928 R APPELLANT VS. I.T.O. WARD 2(1) PUNE RESPONDENT APPELLANT BY: NONE RESPONDENT BY: SHRI HEMANT KUMAR C. LEUVA ORDER PER G.S. PANNU AM THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE CIT(A)-II PUNE DATED 10-2-2003 FOR A. Y. 1999- 00. 2. A PERUSAL OF RECORD SHOWS THAT THIS APPEAL WAS ORIGINALLY DECIDE EX PARTE VIDE ITS ORDER DATED 17- 2-2004. SUBSEQUENTLY THE ASSESSEE MOVED AN APPLICATION FOR RECTIFICATION U/S 254(2) FOR RECALLING OF THE EX PA RTE ORDER PASSED ON 17-2-2004 VIDE M.A. NO. 138/PN/2009 U/S 254(2) OF THE ACT. ACCORDINGLY THE TRIBUNAL VIDE IT S ORDER PAGE 2 OF 3 ITA NO. 471/PN/2003 ARIHANT AGENCIES A.Y. 1999-00 DATED 9-4-2010 PASSED IN M.A. NO. 138/PN/2009 RECAL LED ITS ORIGINAL ORDER DATED 17-2-2004 AND THE APPEAL W AS DIRECTED TO BE FIXED FOR HEARING IN DUE COURSE OF T IME. ACCORDINGLY THE CASE WAS POSTED FOR HEARING ON 4-2 -2011 FOR WHICH A NOTICE WAS ISSUED TO THE ASSESSEE ON 10 -1-2011 THROUGH RPAD WHICH HAS SINCE BEEN RECEIVED AS PER T HE ACKNOWLEDGEMENT PLACED ON RECORD. HOWEVER NONE APPEARED TO SUPPORT THE CASE ON BEHALF OF THE ASSES SEE WHEN THE APPEAL CAME UP FOR HEARING ON 4-2-2011 NOR ANY ADJOURNMENT HAS BEEN RECEIVED. UNDER THESE CIRCUMSTANCES IT MAY BE REASONABLY CONCLUDED THAT THE ASSESSEE IS NOT INTERESTED IN PURSUING THIS APPEAL. IN SUCH CASES THE COURTS/TRIBUNAL HAVE INHERENT POWERS 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 FACT S OF THE CASE WE ARE CONVINCED THAT THE ASSESSEE IS NOT INT ERESTED IN PURSUING THIS APPEAL. WE THEREFORE DISMISS THI S APPEAL OF THE ASSESSEE AS UNADMITTED. 3. IN THE RESULT THE APPEAL OF THE ASSESSEE STANDS DISMISSED. PAGE 3 OF 3 ITA NO. 471/PN/2003 ARIHANT AGENCIES A.Y. 1999-00 DECISION PRONOUNCED IN THE OPEN COURT AT THE CONCLU SION OF THE HEARING I.E. 4-2-2011. SD/- SD/- (SHAILENDRA KUMAR YADAV) JUDICIAL MEMBER (G.S. PANNU) ACCOUNTANT MEMBER PUNE DATED THE 4 TH FEBRUARY 2011 ANKAM COPY OF THE ORDER IS FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT(A)- II PUNE 4. THE CIT III PUNE 5. THE D.R B BENCH PUNE 6. GUARD FILE BY ORDER ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL PUNE