Indermal Lekhraj Jain(HUF),, Solapur v. ITO, Central Circle-II,, Pune

ITA 48/PUN/2011 | 2002-2003
Pronouncement Date: 31-03-2011 | Result: Dismissed

Appeal Details

RSA Number 4824514 RSA 2011
Assessee PAN ACTPJ6602L
Bench Pune
Appeal Number ITA 48/PUN/2011
Duration Of Justice 2 month(s) 20 day(s)
Appellant Indermal Lekhraj Jain(HUF),, Solapur
Respondent ITO, Central Circle-II,, Pune
Appeal Type Income Tax Appeal
Pronouncement Date 31-03-2011
Appeal Filed By Assessee
Order Result Dismissed
Bench Allotted A
Tribunal Order Date 31-03-2011
Date Of Final Hearing 23-05-2012
Next Hearing Date 23-05-2012
Assessment Year 2002-2003
Appeal Filed On 10-01-2011
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH A PUNE BEFORE SHRI SHAILENDRA KUMAR YADAV JUDICIAL MEMBER AND SHRI G.S. PANNU ACCOUNTANT MEMBER I.T.A. NO. 41 TO 45/PN/2011 A.Y. 2001-02 TO 2005-06 USHA INDERMAL JAIN 143 SAKHAR PETH SOLAPUR PAN ACTPJ 6602 L APPELLANT VS. I.T.O. CENT. CIR. II PUNE RESPONDENT I.T.A. NO. 46 TO 52/PN/2011 A.Y. 2001-02 2002-03 2002-03 TO 2005-06 & 2005-0 6 INDERMAL LEKHRAJ JAIN 143 SAKHAR PETH SOLAPUR PAN ACUPJ 3388 A APPELLANT VS. I.T.O. CENT. CIR. II PUNE RESPONDENT APPELLANTS BY: NONE RESPONDENT BY: SHRI H.C. LEUVA ORDER PER BENCH ALL THESE APPEALS BY THE ASSESSEE ARE DIRECTED AGAI NST SEPARATE ORDERS OF THE CIT(A) CENTRAL PUNE FOR THE ABOVE ASSESSMENT YEARS MENTIONED IN THE CAUSE LIST ABOVE ON THE PAGE 2 OF 3 ITA NO. 41 TO 52/PN/2011 JAIN GROUP POINT OF CONFIRMATION OF PENALTY LEVIED U/S 271(1)( C) OF THE ACT. 2. THESE APPEALS WERE ORIGINALLY FIXED FOR HEARING ON 28- 3-2011. SINCE NOBODY APPEARED ON 28-3-201 THEY WER E ADJOURNED TO 29-3-2011. ON THIS DATE THE CASES WER E ADJOURNED AT THE REQUEST OF THE LEARNED AR FOR THE ASSESSEES AND POSTED FOR HEARING ON 31-3-2011. HOWE VER NONE APPEARED TO SUPPORT THE CASE ON BEHALF OF THE ASSESSEES WHEN THE APPEALS CAME UP FOR HEARING ON 3 1-3- 2011 NOR ANY ADJOURNMENT HAS BEEN RECEIVED. UNDER T HESE CIRCUMSTANCES IT MAY BE REASONABLY CONCLUDED THAT THE ASSESSES ARE NOT INTERESTED IN PURSUING THESE APPEA LS. 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 FACT S OF THE CASE WE ARE CONVINCED THAT THE ASSESSES ARE NOT IN TERESTED IN PURSUING THESE APPEALS. WE THEREFORE DISMISS T HESE APPEALS OF THE ASSESSEES AS UNADMITTED WITH A LIBER TY TO RECALL THESE MATTERS WITHIN A REASONABLE TIME AS PE R THE PROVISIONS OF RULE 24 OF INCOME-TAX APPELLATE TRIBU NAL RULES 1963 AFTER SHOWING SUFFICIENT AND REASONABLE CAUSE FOR NON-APPEARANCE ON THE DATE OF HEARING FIXED ON 31-3- 2011. PAGE 3 OF 3 ITA NO. 41 TO 52/PN/2011 JAIN GROUP 3. IN THE RESULT THE APPEALS OF THE ASSESSEES STAN D DISMISSED. DECISION PRONOUNCED IN THE OPEN COURT AT THE CONCLU SION OF THE HEARING I.E. 31-3-2011. SD/- SD/- (G.S. PANNU) ACCOUNTANT MEMBER (SHAILENDRA KUMAR YADAV) JUDICIAL MEMBER PUNE DATED THE 31 ST MARCH 2011 ANKAM COPY OF THE ORDER IS FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT(A)- CENTRAL PUNE 4. THE CIT CENTRAL PUNE 5. THE D.R A BENCH PUNE 6. GUARD FILE BY ORDER ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL PUNE