M/s Sri Jyothi Medical Hall, Hyderabad V. ITO, Hyderabad

ITA 1050/HYD/2010

• Counselvise Citation: [2012] 140 COUNSELVISE.COM (IT) 66452 (ITAT-HYDERABAD)
• Duration Of Justice: 2 year(s) 3 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-11-2012
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 11-09-2017
• Assessment Year: 2005-2006
• Appeal Filed On: 26-07-2010
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: M H NAIK

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH A, HYDERABAD BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. ASHA VIJAYARAGHAVAN, JUDICIAL MEMBER ITA NOS. 1047 TO 1050/HYD/2010 AND ITA NOS. 473 TO 475/HYD/2007 ASSESSMENT YEARS : 2002-03, 2003-04, 2004-05 & 200 5-06 M/S SRI JYOTHI MEDICAL HALL, APPELLANT HYDERABAD. (PAN AAWFS0494G) VS. INCOME-TAX OFFICER, WARD-5(2), RESPONDEN T HYDERABAD APPELLANT BY : NONE RESPONDENT BY : SHRI M.H. NAIK DATE OF HEARING : 08/11/2012 DATE OF PRONOUNCEMENT : 08 /11/2012 ORDER PER ASHA VIJAYARAGHAVAN, J.M.: THESE APPEALS PREFERRED BY THE ASSESSEE ARE DIRECTE D AGAINST THE RESPECTIVE ORDERS OF CIT(A)-V, HYDERABA D, FOR THE ASSESSMENT YEARS 2,002-03, 2003-04, 2004-05 & 2005- 06. 2. WE FIND THAT THESE APPEALS WERE ADJOURNED ON VAR IOUS OCCASIONS FROM 15/10/2010 TO 23/07/2012 DUE TO SOME OR THE OTHER REASONS. 3. WHEN THESE CASES WERE POSTED FOR HEARING ON 18/0 1/2012, NONE APPEARED ON BEHALF OF THE ASSESSEE NOR THERE W AS ANY REQUEST FOR ADJOURNMENT, THEREFORE, THE APPEALS WER E DISMISSED FOR WANT OF PROSECUTION VIDE ORDER DATED 18/01/2012 . 2 ITA NOS. 1047-1050/H/10 & 473-475/H/07 M/S SRI JYOTHI MEDICAL HALL 4. THEREAFTER, THE ASSESSEE FILED M.AS. CITING REAS ONS FOR NOT ATTENDING ON THE DATE OF HEARING ON 18/01/2012 AND REQUESTED FOR RECALLING THE ORDERS. THE TRIBUNAL RECALLED THE APP EALS AND FIXED FOR HEARING ON 23 RD JULY, 2012 VIDE ITS ORDER DATED 25/05/2012. 5. SINCE THE BENCH DID NOT FUNCTION ON 23/07/2012, THESE APPEALS WERE FIXED FOR HEARING ON 08/11/2012, FOR WHICH NOTICES WERE ISSUED TO THE PARTIES. ON 08/11/2012, NONE AP PEARED ON BEHALF OF THE ASSESSEE NOR THERE WAS ANY REQUEST FO R SEEKING ADJOURNMENT. IN THESE CIRCUMSTANCES, WE ARE OF THE VIEW THAT TH E ASSESSEE IS NOT INTERESTED IN PROSECUTING ITS APPEA LS. IT HAS BEEN HELD BY THE HONBLE SUPREME COURT IN THE C ASE OF B.N. BHTTACHARGEE & ANR., 118 ITR 461 THAT APPEAL DOES NOT MEAN ONLY FILING OF MEMO OF APPEAL BUT ALSO PURS UING IT EFFECTIVELY. IN CASES WHERE THE ASSESSEE DOES NOT WANT TO PURSUE THE APPEAL, COURT/TRIBUNAL HAVE INHERENT POWER TO D ISMISS THE APPEAL FOR NON PROSECUTION AS HELD BY HONBLE HIGH COURT OF MUMBAI IN THE CASE OF M/S CHEMIPOL VS. UNION OF IND IA IN EXCISE APPEAL NO. 62 OF 2009. THEREFORE, RESPECTFULLY FOLL OWING THE DECISION OF THE TRIBUNAL IN THE CASE OF MULTIPLAN ( INDIA) LTD., (38 ITD 320) AND MADHYA PRADESH HIGH COURT IN LATE TUKO JIRAO HOLKAR (223 ITR 480), WE DISMISS THESE APPEALS OF THE ASSE SSEE FOR WANT OF PROSECUTION. 3 ITA NOS. 1047-1050/H/10 & 473-475/H/07 M/S SRI JYOTHI MEDICAL HALL 6. IN THE RESULT, THE APPEALS FILED BY THE ASSESSEE ARE DISMISSED. PRONOUNCED IN THE OPEN COURT ON 08/11/2012. SD/- SD/- (CHANDRA POOJARI) (ASHA VIJAYARAGH AVAN) ACCOUNTANT MEMBER JUDICIAL MEMB ER HYDERABAD, DATED: 8 TH NOVEMBER, 2012. KV COPY TO:- 1) M/S SRI JYOTHI MEDICAL HALL, C/O SHRI TEJPRAKASH TOSHNIWAL, ADVOCATE, 4-1-6/B/4, RAMKOTE, HYDERABAD 500 095. 2) ITO, WARD NO. 5(2), HYDERABAD 3) THE CIT (A)-V, HYDERABAD 4) THE CIT-IV, HYDERABAD 5) THE DEPARTMENTAL REPRESENTATIVE, I.T.A.T., HYDE RABAD.