Ramdeo Oil Industries Ltd,, Jalgaon v. ACIT Cen Cir Aurangabad., Aurangabad

ITA 819/PUN/2012 | 2008-2009
Pronouncement Date: 15-07-2013 | Result: Dismissed

Appeal Details

RSA Number 81924514 RSA 2012
Assessee PAN AAACR9518F
Bench Pune
Appeal Number ITA 819/PUN/2012
Duration Of Justice 1 year(s) 2 month(s) 21 day(s)
Appellant Ramdeo Oil Industries Ltd,, Jalgaon
Respondent ACIT Cen Cir Aurangabad., Aurangabad
Appeal Type Income Tax Appeal
Pronouncement Date 15-07-2013
Appeal Filed By Assessee
Order Result Dismissed
Bench Allotted A
Tribunal Order Date 15-07-2013
Assessment Year 2008-2009
Appeal Filed On 24-04-2012
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 ITA NO. 819/PN/2012 (ASSESSMENT YEAR: 2008-09) RAMDEO OIL INDUSTRIES LTD. PLOT NO. 88/1 CHINCHOLI VILLAGE AJANTHA ROAD DIST. JALGAON PAN AAACR 9518 F APPELLANT VS. ASSTT. CIT CENT. CIR. AURANGABAD RESPONDENT APPELLANT BY: NONE RESPONDENT BY: SHRI Y.K. BHASKAR DATE OF HEARING : 17.07.2013 DATE OF ORDER : 17.07.2013 ORDER PER SHAILENDRA KUMAR YADAV JM : THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST TH E ORDER OF THE CIT(A) AURANGABAD DATED 25-1-2012 FOR A.Y. 2008-09. 2. IN THIS CASE THE HEARING WAS FIXED ON 17-7-2013 FOR WHICH A NOTICE OF HEARING WAS ISSUED ON 5-6-2013 BY RPAD. H OWEVER WHEN THE CASE WAS CALLED OUT FOR HEARING ON 17.07.2013 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 APPEALS. IT HAS BEEN HELD BY THE HONBLE SUPREME COURT IN THE CASE OF B.N. BHATTACHARGEE & A NR. 118 ITR 461 THAT APPEAL DOES NOT MEAN ONLY FILING OF MEMO O F APPEAL BUT ALSO PURSUING IT EFFECTIVELY. IN CASES WHERE THE A SSESSEE DOES NOT WANT TO PURSUE THE APPEAL COURT/TRIBUNAL HAVE INHE RENT POWER TO DISMISS THE APPEAL FOR NON- PROSECUTION AS HELD BY HONBLE HIGH COURT OF MUMBAI IN THE CASE OF M/S CHEMIPOL VS. UNI ON 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 THIS 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 THIS 17 TH JULY 2013. SD/- SD/- (G.S. PANNU) (SHAILENDRA KUMAR YADAV) ACCOUNTANT MEMBER JUDICIAL MEMBER PUNE DATED: 17 TH JULY 2013 ANKAM COPY TO:- 1) ASSESSEE 2) DEPARTMENT 3) THE CIT(A) AURANGABAD 4) THE CIT- AURANGABAD 5) THE DR A BENCH I.T.A.T. PUNE. 6) GUARD FILE BY ORDER SENIOR PRIVATE SECRETARY I.T.A.T. PUNE