Income Tax Appellate Tribunal - Pune
Chetas Control Systems Pvt. Ltd.,, Pune vs Deputy Commissioner Of ... on 4 May, 2018
आयकर अऩीऱीय अधधकरण "बी" न्यायऩीठ ऩण
ु े में ।
IN THE INCOME TAX APPELLATE TRIBUNAL "B" BENCH, PUNE
श्री डी. करुणाकरा राव, ऱेखा सदस्य, एवं श्री ववकास अवस्थी, न्याययक सदस्य के समक्ष ।
BEFORE SHRI D. KARUNAKARA RAO, AM AND SHRI VIKAS AWASTHY, JM
रोक आवेदन सं. / SA Nos.39 to 42/PUN/2018
(Arising out of ITA Nos.1241, 1244 to 1246/PUN/2016)
यनधाारण वषा / Assessment Years : 2009-10, 2010-11 & 2011-12
Chetas Control Systems Pvt. Ltd.,
Plot No. 1, S. No. 8+9, Chetas House,
Sidhtek Housing Society, Sutrarwadi,
Pashan, Pune - 411041
PAN : AAACC7437N
.......अऩीऱाथी / Applicant
बनाम/Vs.
Deputy Commissioner of Income Tax,
Circle - 1(1), Pune
......प्रत्यथी / Respondent
Assessee by :NONE
Revenue by : Shri Mukesh Jha
सन
ु वाई की तारीख / Date of Hearing : 04-05-2018
घोषणा की तारीख / Date of Pronouncement : 04-05-2018
आदे श / ORDER
PER VIKAS AWASTHY, JM :
These Stay Applications have been filed by the assessee in ITA Nos. 1241, 1244 to 1246/PUN/2016 for the assessment years 2009-10, 2010-11 and 2011-12. ITA Nos. 1244 & 1245/PUN/2016 for assessment years 2009-10 and 201-11, respectively are against order levying penalty u/s. 271(1)(c) of the Act.
2
SA Nos.39 to 42/PUN/2018
2. These Stay Applications were first listed for hearing on 23-03-2018. On the said date the Stay Applications were adjourned to 13-04-2018 at the request of Shri M.K. Kulkarni, Advocate appearing on behalf of the assessee. On 13-04-2018, Shri M.K. Kulkarni withdrew his Vakalatnama. Accordingly, fresh notice of hearing of the Stay Applications was issued to the assessee/applicant for 27-04-2018. On 27-04-2018 a written request for adjournment was received from the office of S D Pathak & Co., Chartered Accountants for seeking time to furnish paper book. However, none had appeared to represent the assessee. The applications were adjourned to 04-05-2018 with last and final opportunity.
3. Today (04-05-2018) again none is present in the Court on behalf of the assessee. It seems that the assessee is not interested in pursuing the Stay Applications. The assessee/applicant cannot be granted luxury of filing Stay Applications and thereafter, leaving them in lurch without representation. Stay proceedings are privileged proceedings availed by the applicant under special circumstances to mitigate the hardship forced on account of litigation. Since, the assessee has abandoned the Stay Applications, the same are liable to be rejected. We hold and direct accordingly.
4. In the result, the Stay Applications filed by the assessee are dismissed.
Order pronounced in open Court after hearing of the Stay Applications on Friday, the 04th day of May, 2018.
Sd/- Sd/-
(डी. करुणाकरा राव/D. Karunakara Rao) (ववकास अवस्थी / Vikas Awasthy)
ऱेखा सदस्य / ACCOUNTANT MEMBER न्याययक सदस्य / JUDICIAL MEMBER
ऩण
ु े / Pune; ददनाांक / Dated : 04th May, 2018.
RK 3 SA Nos.39 to 42/PUN/2018 आदे श की प्रयिलऱवऩ अग्रेवषि / Copy of the Order forwarded to :
1. अऩीऱाथी / The Appellant.
2. प्रत्यथी / The Respondent.
3. आयकर आयुक्त (अऩीऱ) / The CIT(A)-1, Pune
4. आयकर आयुक्त / The CIT-1, Pune
5. ववभागीय प्रयतयनधध, आयकर अऩीऱीय अधधकरण, "बी" बेंच, ऩुणे / DR, ITAT, "B" Bench, Pune.
6. गाडड फ़ाइऱ / Guard File.
//सत्यावऩत प्रयत // True Copy// आदे शानुसार / BY ORDER, यनजी सधचव / Private Secretary, आयकर अऩीऱीय अधधकरण, ऩुणे / ITAT, Pune