Sree Ram Nivas Pandit, Hyderabad V. Addl. CIT, Range-7, Hyderabad

ITA 1172/HYD/2012

• Counselvise Citation: [2012] 140 COUNSELVISE.COM (IT) 66494 (ITAT-HYDERABAD)
• Duration Of Justice: 3 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-11-2012
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2009-2010
• Appeal Filed On: 03-08-2012
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: AMISHA S GUPT

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 NO. 1172/HYD/2012 ASSESSMENT YEAR : 2009-10 SREE RAM NIVAS PANDIT, APPELLANT HYDERABAD. (PAN ACUPP6473C) VS. ADDL. COMMISSIONER OF INCOME-TAX, RESPO NDENT RANGE - 7, HYDERABAD APPELLANT BY : NONE RESPONDENT BY : SMT. AMISHA S. GUPT DATE OF HEARING : 26/11/2012 DATE OF PRONOUNCEMENT : 2 6/11/2012 ORDER PER ASHA VIJAYARAGHAVAN, J.M.: THIS APPEAL PREFERRED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF CIT(A)-VI, HYDERABAD, DATED 25/05/2012 FOR THE ASSESSMENT YEAR 2009-10 2. IN THIS CASE, WHEN THE APPEAL IS FIXED FOR HEAR ING ON 26/11/2012, FOR WHICH NOTICE OF HEARING TO PARTIES WAS DULY SERVED, NONE APPEARED ON BEHALF OF THE ASSESSEE NOR THERE W AS ANY REQUEST FOR ADJOURNMENT. IN THESE CIRCUMSTANCES, WE ARE OF THE VIEW THAT TH E ASSESSEE IS NOT INTERESTED IN PROSECUTING HIS APPEA L. IT HAS BEEN HELD BY THE HONBLE SUPREME COURT IN THE CASE OF B.N. BHTTACHARGEE & ANR., 118 ITR 461 THAT APPEAL DOES NOT MEAN ONLY FILING OF MEMO OF APPEAL BUT ALSO PURSUING IT EFFECTIVELY. IN CASES WHERE THE ASSESSEE DOES NOT WANT TO PURSUE THE APPEAL, COURT/TRIBUNAL HAVE INHERENT POWER TO ITA NO. 1172/HYD/12 SREE RAM NIVAS PANDIT 2 DISMISS THE APPEAL FOR NON PROSECUTION AS HELD BY H ONBLE 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 FOLLOWING T HE DECISION OF THE TRIBUNAL IN THE CASE OF MULTIPLAN (INDIA) LTD., (38 ITD 320) AND MADHYA PRADESH HIGH COURT IN LATE TUKOJIRAO HOLKAR (223 IT R 480), WE DISMISS THIS APPEAL OF THE ASSESSEE FOR WANT OF PROSECUTION . 3. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED. PRONOUNCED IN THE OPEN COURT ON 26/11/2012 UPON CONCLUSION OF HEARING. SD/- SD/- (CHANDRA POOJARI) (ASHA VIJAYARAGH AVAN) ACCOUNTANT MEMBER JUDICIAL MEMBE R HYDERABAD, DATED: 26/11/2012. KV COPY TO:- 1) SREE RAM NIVAS PANDIT, 15-8-451/C, FEELKHANA, HY DERABAD. JUBILEE HILLS, HYDERABAD. 2) ADDL. CIT, RANGE 7, HYDERABAD 1) THE CIT (A), HYDERABAD 2) THE CIT-VI, HYDERABAD 5) THE DEPARTMENTAL REPRESENTATIVE, I.T.A.T., HYD ERABAD.