Kalwade Belawade Upsa Jalsinchan Pani Purvatha Sanstha Ltd, Satara v. ITO, Ward-1, Satara

ITA 886/PUN/2012 | 2007-2008
Pronouncement Date: 07-10-2013 | Result: Dismissed

Appeal Details

RSA Number 88624514 RSA 2012
Assessee PAN AAAAK2606F
Bench Pune
Appeal Number ITA 886/PUN/2012
Duration Of Justice 1 year(s) 5 month(s) 3 day(s)
Appellant Kalwade Belawade Upsa Jalsinchan Pani Purvatha Sanstha Ltd, Satara
Respondent ITO, Ward-1, Satara
Appeal Type Income Tax Appeal
Pronouncement Date 07-10-2013
Appeal Filed By Assessee
Order Result Dismissed
Bench Allotted A
Tribunal Order Date 07-10-2013
Date Of Final Hearing 07-10-2013
Next Hearing Date 07-10-2013
Assessment Year 2007-2008
Appeal Filed On 04-05-2012
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH A PUNE BEFORE SHRI SHAILENDRA KUMAR YADAV JUDICIAL MEMBER AND SHRI R.K. PANDA ACCOUNTANT MEMBER ITA NO.886/PN/2012 A.Y. 2007-08 KALWADE BELAWADE UPSA JALSINCHAN PANI PURVATHA SANSTHA LTD. P.O. SHIVAJI NAGAR RETHERE BK TAL: KARAD DIST. SATARA PAN AAAAK2606F APPELLANT VS. INCOME TAX OFFICER WARD 1 SATARA RESPONDENT APPELLANT BY: NONE RESPONDENT BY: SHRI ACHA L SHARMA DATE OF HEARING : 07.10.2013 DATE OF ORDER : 07.10.2013 ORDER PER SHAILENDRA KUMAR YADAV JM THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST TH E ORDER OF THE CIT(A)-III PUNE DATED 31-03-2011 FOR A.Y. 2007- 08. 2. IN THIS CASE THE HEARING WAS FIXED ON 08-08-201 3 FOR WHICH A NOTICE OF HEARING WAS SENT TO THE ASSESSEE BY RPAD ON 19-06-2013. HOWEVER THE HEARING WAS ADJOURNED TO 07-10-2013 AT THE REQUEST OF COUNSEL FOR ASSESSEE. ON 07-10-2013 WHEN THE C ASE WAS CALLED OUT FOR HEARING NEITHER THE ASSESSEE ATTENDED NOR THERE WAS ANY REQUEST FOR ADJOURNMENT. IN THESE CIRCUMSTANCES W E ARE OF THE VIEW THAT THE ASSESSEE IS NOT INTERESTED IN PROSECU TING HIS APPEAL. IT HAS BEEN HELD BY THE HONBLE SUPREME COURT IN TH E CASE OF B.N. BHATTACHARGEE & ANR. 118 ITR 461 THAT APPEAL DOES NOT MEAN ONLY FILING OF MEMO OF APPEAL BUT ALSO PURSUING IT EFFEC TIVELY. IN CASES WHERE THE ASSESSEE DOES NOT WANT TO PURSUE THE APPE AL COURT/TRIBUNAL HAVE INHERENT POWER TO DISMISS THE A PPEAL FOR NON- PROSECUTION AS HELD BY HONBLE HIGH COURT OF MUMBA I 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 AND ALSO FOLLOWING THE DECISION OF THE TRIBUNAL IN THE CASE OF MULTIPLAN (INDIA) LTD. 38 ITD 320 AND MADHYA PRADESH HIGH CO URT IN LATE TUKOJIRAO HOLKAR 223 ITR 480 (MP) WE DISMISS THE A PPEAL OF THE ASSESSEES FOR WANT OF PROSECUTION. 3. IN THE RESULT THE APPEAL OF THE ASSESSEE IS DI SMISSED. PRONOUNCED IN THE OPEN COURT AT THE TIME OF HEARING ITSELF I.E. ON 7 TH OCTOBER 2013. SD/- SD/- (R.K. PANDA) (SHAILENDRA KUMAR YADAV) ACCOUNTANT MEMBER JUDICIAL MEMBER PUNE DATED: 7 TH OCTOBER 2013 GCVSR COPY TO:- 1) ASSESSEE 2) DEPARTMENT 3) THE CIT-III PUNE 4) THE CIT(A)-III PUNE 5) THE DR A BENCH I.T.A.T. PUNE. 6) GUARD FILE //TRUE COPY// BY ORDER SENIOR PRIVATE SECRETARY I.T.A.T. PUNE