Narendra Vittal Pandav, Pune v. CIT(A), Central, Pune

ITA 999/PUN/2012 | 2008-2009
Pronouncement Date: 25-07-2013 | Result: Dismissed

Appeal Details

RSA Number 99924514 RSA 2012
Assessee PAN AFVPP9646M
Bench Pune
Appeal Number ITA 999/PUN/2012
Duration Of Justice 1 year(s) 2 month(s) 7 day(s)
Appellant Narendra Vittal Pandav, Pune
Respondent CIT(A), Central, Pune
Appeal Type Income Tax Appeal
Pronouncement Date 25-07-2013
Appeal Filed By Assessee
Order Result Dismissed
Bench Allotted B
Tribunal Order Date 25-07-2013
Assessment Year 2008-2009
Appeal Filed On 18-05-2012
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES B PUNE BEFORE SHRI G.S. PANNU ACCOUNTANT MEMBER AND SHRI R.S. PADVEKAR JUDICIAL MEMBER ITA NO. 999/PN/2012 (ASSESSMENT YEAR : 2008-09) NARENDRA VITTAL PANDAV B-92 KESHAV HOUSING COMPLEX DHANKAWADI PUNE 43 PAN : AFVPP9646M . APPELLANT VS. CIT (APPEALS) CENTRAL PUNE . RESPONDENT APPELLANT BY : NONE RESPONDENT BY : MR. ACHAL SHARMA DATE OF HEARING : 25-07-2013 DATE OF PRONOUNCEMENT : 25-07-2013 ORDER PER G. S. PANNU AM THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST AN ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS) - CENTRAL PUN E DATED 23.01.2011 WHICH IN TURN HAS ARISEN FROM AN ORDER DATED 31.1 2.2009 PASSED BY THE ASSESSING OFFICER UNDER SECTION 143(3) READ WITH S ECTION 153A OF THE INCOME TAX ACT 1961 (IN SHORT THE ACT) PERTAINING TO T HE ASSESSMENT YEAR 2008-09. 2. IN THIS CASE INITIALLY THE NOTICE WAS ISSUED FI XING THE CASE FOR HEARING ON 25.07.2013. HOWEVER ON 25.07.2013 NEITH ER 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 APPEAL. IT HAS BEEN HELD BY THE HONBLE SUPREME COURT IN THE CASE OF B.N. BHATTACHARGEE & ANR. 118 ITR 461 THAT APPEAL DOES NOT MEAN ONLY FILING OF MEMO OF APPEAL BUT ALSO PURSUING IT EFFECTIVELY. IN CASES WHERE THE ASSESS EE DOES NOT WANT TO PURSUE THE APPEAL COURT/TRIBUNAL HAVE INHERENT POWER TO DISMISS ITA NO. 999/PN/2012 NARENDRA VITTAL PANDAV A.Y. 2008-09 THE APPEAL FOR NON-PROSECUTION AS HELD BY THE HON BLE HIGH COURT OF MUMBAI IN THE CASE OF M/S. CHEMIPOL VS. UNION OF IN DIA IN EXCISE APPEAL NO. 62 OF 2009. IN VIEW OF THE RATIO LAID DO WN BY THE HONBLE COURTS AND ALSO FOLLOWING THE DECISION OF THE TRIBU NAL IN THE CASE OF MULTIPLAN (INDIA) LTD. 38 ITD 320 AND THE HONBLE MADHYA PRADESH HIGH COURT IN THE CASE OF LATE TUKOJIRAO HOLKAR 223 ITR 480 (MP) WE DISMISS THIS APPEAL OF THE ASSESSEE FOR WANT OF PROSECUTION WITH LIBERTY TO MOVE APPLICATION FOR RECALLING OF THE OR DER AFTER SHOWING THAT THERE WAS SUFFICIENT CAUSE FOR NOT APPEARING B EFORE THE TRIBUNAL ON THE DATE FIXED FOR HEARING IN TERMS OF RULE 24 O F THE APPELLATE TRIBUNAL RULES 1963. 3. IN THE RESULT THE APPEAL OF THE ASSESSEE IS DIS MISSED AS PRONOUNCED IN THE OPEN COURT IN THE PRESENCE OF THE LEARNED DEPARTMENTAL REPRESENTATIVE AT THE CONCLUSION OF TH E HEARING ON 25 TH JULY 2013. SD/- SD/- (R.S. PADVEKAR) (G.S. PANNU) JUDICIAL MEMBER ACCOUNTANT MEMBER PUNE DATED: 25 TH JULY 2013 SUJEET COPY OF THE ORDER IS FORWARDED TO : - 1) THE ASSESSEE; 2) THE DEPARTMENT; 3) THE CIT(A)-CENTRAL PUNE; 4) THE CIT-CENTRAL PUNE; 5) THE DR B BENCH I.T.A.T. PUNE; 6) GUARD FILE. BY ORDER //TRUE COPY// SR. PRIVATE SECRETARY I.T.A.T. PUNE.