Amareswari Cements Limited, Hyderabad V. Dy.CIT, Circle-1(1), Hyderabad

ITA 1184/HYD/2014

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 87413 (ITAT-HYDERABAD)
• Duration Of Justice: 9 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-03-2015
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 16-03-2015
• Assessment Year: 2010-2011
• Appeal Filed On: 13-06-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: RAJAT MITRA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH B, HYDERABAD BEFORE SHRI B. RAMAKOTAIAH, ACCOUNTANT MEMBER AND SHRI SAKTIJIT DEY, JUDICIAL MEMBER ITA NOS. 1183 & 1184/HYD/2014 ASSESSMENT YEAR : 2009-10 & 2010-11 M/S AMARESWARI CEMENTS LTD., APPELLAN T HYDERABAD (PAN AABCA 7372F) VS. DY. COMMISSIONER OF INCOME-TAX, RE SPONDENT CIRCLE 1(1), HYDERABAD. APPELLANT BY : NONE RESPONDENT BY : SHRI RAJAT MITRA DATE OF HEARING : 16/03/2015 DATE OF PRONOUNCEMENT : 16 /03/2015 ORDER PER SAKTIJIT DEY, J.M.: THESE APPEALS PREFERRED BY ASSESSEE ARE DIRECTED AG AINST A COMMON ORDER DATED 4 TH MARCH, 2014 OF CIT(A)-II, HYDERABAD FOR THE ASSESSMENT YEARS 2009-10 AND 2010-11. 2. INITIALLY THESE APPEALS WERE FIXED FOR HEARING O N 29/10/2014. SINCE NONE APPEARED ON BEHALF OF THE ASSESSEE ON TH E SAID DATE, THE CASES WERE ADJOURNED TO 16/03/2015, FOR WHICH NOTIC E OF HEARING OF THE CASES WAS ISSUED BY RPAD, EMPHASIZING IT AS A L AST CHANCE. HOWEVER, ON 16/03/2015, NONE APPEARED ON BEHALF OF THE ASSESSEE NOR THERE WAS ANY REQUEST FOR ADJOURNMENT. IN THESE CIRCUMSTANCES, WE ARE OF THE VIEW THAT ASSESSEE IS NOT INTERESTED IN PROSECUTING ITS APPEALS. IT HAS BEEN HELD BY THE HONBLE SUP REME COURT IN THE CASE OF B.N. BHTTACHARGEE & ANR., 118 ITR 46 1 THAT APPEAL DOES ITA NOS. 1183 & 1184/HYD/14 M/S AMARESWARI CEMENTS LTD. 2 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 DISMI SS THE APPEAL FOR NON PROSECUTION AS HELD BY HONBLE HIGH COURT OF MU MBAI IN THE CASE OF M/S CHEMIPOL VS. UNION OF INDIA IN EXCISE APPEAL NO. 62 OF 2009. THEREFORE, RESPECTFULLY FOLLOWING THE DECISION OF T HE TRIBUNAL IN THE CASE OF MULTIPLAN (INDIA) LTD., (38 ITD 320) AND MA DHYA PRADESH HIGH COURT IN LATE TUKOJIRAO HOLKAR (223 ITR 480), WE DI SMISS THESE APPEALS OF THE ASSESSEE FOR WANT OF PROSECUTION. 3. HOWEVER, THE ASSESSEE IS AT LIBERTY TO SEEK R ECALL OF THIS ORDER BY WAY OF FILING AN M.A., SHOWING SUFFICIENT REASON S, WHICH PREVENTED HIM FOR ABSENCE ON THE SAID DATE OF HEARING OF THES E APPEALS. 4. IN THE RESULT, ASSESSEES APPEALS ARE DISMISSE D. PRONOUNCED IN THE OPEN COURT UPON CONCLUSION OF HEA RING ON 16/03/2015. SD/- SD/- (B. RAMAKOTAIAH) (SAKTIJIT DEY) ACCOUNTANT MEMBER JUDICIAL MEMB ER HYDERABAD, DATED: 16 TH MARCH, 2015 KV COPY TO:- 1) M/S AMARESWARI CEMENTS LTD., PLOT NO. 711, ROA D NO. 70, JUBILEE HILLS, HYDERABAD 500 033. 2) DCIT, CIRCLE - 1(1), HYDERABAD 3) CIT(A)-II, HYDERABAD. 4) CIT-I, HYD. 5) THE DEPARTMENTAL REPRESENTATIVE, I.T. A.T., HYDERABAD. ITA NOS. 1183 & 1184/HYD/14 M/S AMARESWARI CEMENTS LTD. 3 S.NO. DESCRIPTION DATE INTLS 1. DRAFT DICTATED ON SR.P.S./P.S 2. DRAFT PLACED BEFORE AUTHOR SR.P.S/PS 3 DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER JM/AM 4 DRAFT DISCUSSED/APPROVED BY SECOND MEMBER JM/AM 5 APPROVED DRAFT COMES TO THE SR.P.S./PS SR.P.S./P.S 6. KEPT FOR PRONOUNCEMENT ON SR. P.S./P.S. 7. FILE SENT TO THE BENCH CLERK SR.P.S./P.S 8 DATE ON WHICH FILE GOES TO THE HEAD CLERK 9 DATE OF DISPATCH OF ORDER