Appeal details
Counselvise Citation
[2017] 126 COUNSELVISE.COM (IT) 6772 (ITAT-VISAKHAPATNAM)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
1 year(s) 5 month(s) 7 day(s)
Appellant
Respondent
Appeal Type
Income Tax Appeal
Pronouncement Date
21-08-2017
Appeal Filed By
Assessee
Order Result
Dismissed
Bench Allotted
DB
Next Hearing Date
30-03-2017
Assessment Year
2011-2012
Appeal Filed On
14-03-2016
Judgement Text
IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM BENCH, VISAKHAPATNAM BEFORE SHRI V. DURGA RAO , HONBLE JUDICIAL MEMBER & SHRI D.S. SUNDER SINGH , HONBLE ACCOUNTANT MEMBER ITA NO. 1 14 / VIZ /201 6 (ASST. YEAR : 20 11 - 1 2 ) M/S. PHARMA BIO SOLUTIONS (FORMERLY NAME D AS M/S. PADMAJA LABORATORIES ), R.S.NO. 158/4, 2 - 35, INDUSTRIAL A REA, CHINNAVUTAPALLI, GANNAVARAM MANDAL, KRISHNA DISTRICT. V S . IT O , WARD - 1(2), VIJAYAWADA. PAN NO. AAKFP 5523 D (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE . DEPARTMENT BY : SHRI M.N . MURTHY NAIK - SR. DR DATE OF HEARING : 2 1 / 0 8 /201 7 . DATE OF PRONOUNCEMENT : 21 / 0 8 /201 7 . O R D E R PER V. DURGA RAO, JUDICIAL MEMBER THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF COMMISSIONER OF INCOME TAX (APPEALS) , VIJAYAWADA , DATED 31/12 /201 5 FOR THE ASSESSMENT YEAR 20 11 - 12 . 2. THIS CASE HAS BEEN POSTED FOR HEARING AS MANY AS ON FIVE OCCASIONS . EVEN A SINGLE DAY, NEITHER ASSESSEE NOR HIS REPRESENTATIVE IS APPEARED EXCEPT , FILING OF TWO ADJOURNMENT APPLICATIONS ; ONE IS SENT THROUGH E - MAIL ON 29/03/2017 AND ANOTHER ONE IS BY POST DATED 2 ITA NO. 1 1 4 /VIZ/2016 ( M/S. PHARMA BIO SOLUTIONS ) 12/06/2017. UNDER 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 APP EAL BUT ALSO PURSUING IT EFFECTIVELY. IN CASES WHERE THE ASSESSEE DOES NOT WANT TO PURSUE THE APPEAL, COURT S /TRIBUNAL S HAVE INHERENT POWER TO DISMISS THE APPEAL FOR NON - PROSECUTION, AS HELD BY HONBLE HIGH COURT OF MUMBAI IN THE CASE OF M/S CHEMIPOL VS. U NION 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 COURT IN LATE TUKOJIRAO HOLKAR 22 3 ITR 480 (MP), WE DISMISS THE APPEAL OF THE ASSESSEE FOR WANT OF PROSECUTION. 3 . IN THE RESULT, APPEAL FILED BY THE ASSESSEE IS DISMISSED FOR WANT OF PROSECUTION. ORDER PRONOUNCED IN THE OPEN COURT ON TH IS 21 ST DAY OF AUGUST , 201 7 . S D / - S D / - ( D.S. SUNDER SINGH ) ( V. DURGA RAO ) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 21 ST AUGUST , 201 7 . VR/ - 3 ITA NO. 1 1 4 /VIZ/2016 ( M/S. PHARMA BIO SOLUTIONS ) COPY TO: 1. THE ASSESSEE - M/S. PHARMA BIO SOLUTIONS (FORMERLY NAMED AS M/S. PADMAJA LABORATORIES), R.S.NO. 158/4, 2 - 35, INDUSTRIAL AREA, CHINNAVUTAPALLI, GANNAVARAM MANDAL, KRISHNA DISTRICT. 2. THE REVENUE ITO, WARD - 1(2), VIJAYAWADA. 3. THE P CIT , VIJAYAWADA. 4. THE CIT(A) , VIJAYAWADA. 5. THE D.R . , VISAKHAPATNAM. 6. GUARD FILE. BY ORDER (VUKKEM RAMBABU) SR. PRIVATE SECRETARY, ITAT, VISAKHAPATNAM.
