Sasya Associates., Kurnool V. Income Tax Officer, Ward-1., Kurnool

ITA 1180/Hyd/2017

• Counselvise Citation: [2018] 126 COUNSELVISE.COM (IT) 2375 (ITAT-HYDERABAD)
• Duration Of Justice: 8 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-03-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 27-03-2018
• Assessment Year: 2011-2012
• Appeal Filed On: 10-07-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: N SWAPNA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES B, HYDERABAD BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI B. RAMAKOTAIAH, ACCOUNTANT MEMBER I.T.A. NO. 1180/HYD/2017 ASSESSMENT YEAR: 2011-12 M/S. SASYA ASSOCIATES KURNOOL [PAN: ABKFS6660B] VS INCOME TAX OFFICER, WARD-1 KURNOOL (APPELLANT) (RESPONDENT) FOR ASSESSEE : NONE FOR REVENUE : SMT. N. SWAPNA, DR DATE OF HEARING : 27-03-2018 DATE OF PRONOUNCEMENT : 27-03-2018 O R D E R PER SMT. P. MADHAVI DEVI, J.M THIS IS AN APPEAL FILED BY ASSESSEE AGAINST THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS) KURNOOL, DATED 19 TH APRIL, 2017. 2. THE NOTICE FOR HEARING ON 4.12.2017 WAS SERVED ON THE COUNSEL FOR THE ASSESSEE AS GIVEN IN FORM 36. THE AU THORISED REPRESENTATIVE FILED HIS POWER OF AUTHORITY DATED 8.7.2 017, BUT NONE APPEARED ON 4.12.2017 AND THE CASE WAS ADJOURN ED TO 27.03.2018. AS NONE APPEARED ON BEHALF OF THE ASSESS EE ON 27.03.2018 I.E TODAY ALSO, WE PRESUME THAT THE ASSESSEE IS NOT INTERESTED TO PURSUE THE APPEAL. FURTHER, THE MERITS OF TH E CASE HAVE NOT BEEN CONTROVERTED BY FILING OF ANY EVIDENCE BEFORE US. ITA NO 1180 OF 2017 SASYA ASSOCIATES KURNOOL :- 2 - : 3. 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 PURSU ING IT EFFECTIVELY. IN CASES WHERE THE ASSESSEE DOES NOT WAN T TO PURSUE THE APPEAL, COURT/TRIBUNAL HAVE INHERENT POWER TO DISMI SS THE APPEAL FOR NON PROSECUTION AS HELD BY HONBLE HIGH C OURT 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 (IN DIA) LTD., (38 ITD 320) AND MADHYA PRADESH HIGH COURT IN LATE TUKOJI RAO HOLKAR (223 ITR 480), WE DISMISS THIS APPEAL OF THE ASSESSEE FOR THE REASONS STATED ABOVE BOTH FOR NON-PROSECUTION AS WELL A S ON MERITS. 3.1. HOWEVER, ASSESSEE IS AT LIBERTY TO SEEK RECALL OF THIS ORDER BY WAY OF FILING AN M.A., SHOWING SUFFICIENT REASONS AS TO WHY THE APPEAL MEMO COULD NOT BE RECTIFIED AND WHY ASSESSEE D ID NOT REPRESENT WHEN POSTED. 4. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS D ISMISSED. ORDER PRONOUNCED IN THE OPEN COURT SD/- SD/- (B. RAMAKOTAIAH) (P. MADHAVI DEVI) ACCOUNTANT MEMBER JUDICIA L MEMBER HYDERABAD, DATED 27-3-2018 VINODAN/SPS COPY TO : 1. M/S. SASYA ASSOCIATES, 40-581 A, S.V. COMPLEX, R .S. ROAD, KURNOOL. 2. INCOME TAX OFFICER, WARD-1, KURNOOL. 3. CIT (APPEALS), KURNOOL. 4. PR.CIT-,KURNOOL. 5. D.R. ITAT, HYDERABAD. 6. GUARD FILE.