P. Devender Prakash, Hyd, Hyderabad V. ITO, Ward-4(3), Hyd, Hyderabad

ITA 1213/HYD/2016

• Counselvise Citation: [2016] 131 COUNSELVISE.COM (IT) 5851 (ITAT-HYDERABAD)
• Duration Of Justice: 3 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-12-2016
• Appeal Filed By: Assessee
• Bench Allotted: B
• Assessment Year: 2007-2008
• Appeal Filed On: 16-09-2016
• Court: TRIBUNAL
• Department Lawyers: U MINICHANDRAN

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. 1213/HYD/2016 ASSESSMENT YEAR: 2007-08 P. DEVENDER PRAKASH, HYDERABAD [PAN: AOFPP0539N] VS INCOME TAX OFFICER, WARD-4(3), HYDERABAD (APPELLANT) (RESPONDENT) FOR ASSESSEE : NONE FOR REVENUE : SMT U. MINICHANDRAN, DR DATE OF HEARING : 19-12-2016 DATE OF PRONOUNCEMENT : 30-12-2016 O R D E R PER B. RAMAKOTAIAH, A.M. : THIS IS AN APPEAL FILED BY ASSESSEE AGAINST THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS)-1, HYDERABAD, DATED 08-12-2015. 2. ON THE DATE OF HEARING, NEITHER ASSESSEE NOR HIS AUTHORIZED REPRESENTATIVE APPEARED BEFORE US. SECONDLY, THE APPE AL IS FILED WITH A DELAY OF 188 DAYS. SINCE, NONE APPEARED ON BEHALF OF ASSESSEE, WE HAVE NO OPTION THAN TO DISMISS THE APPE AL MEMO AS NOT MAINTAINABLE. I.T.A. NO. 1213/HYD/2016 P. DEVENDER PRAKASH :- 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. HOWEVER, ASSESSEE IS AT LIBERTY TO SEEK RECALL OF THIS ORDER BY WAY OF FILING A MISCELLANEOUS APPLI CATION SHOWING SUFFICIENT REASONS AS TO WHY ASSESSEE DID NOT REPRESEN T WHEN POSTED. 4. IN THE RESULT, THE APPEAL FILED BY ASSESSEE IS DISM ISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 30 TH DECEMBER, 2016 SD/- SD/- (P. MADHAVI DEVI) (B. RAMAKOTAIAH) JUDICIAL MEMBER ACCOUNTANT MEMB ER HYDERABAD, DATED 30 TH DECEMBER, 2016 TNMM I.T.A. NO. 1213/HYD/2016 P. DEVENDER PRAKASH :- 3 -: COPY TO : 1. P. DEVENDER PRAKASH, 2-2-1089/1/1&2, HAPPY HOMES RESIDENCY, GOLNAKA, AMBERPET, HYDERABAD. 2. THE INCOME TAX OFFICER, WARD-4(3), HYDERABAD. 3. CIT (APPEALS)-1, HYDERABAD. 4. PR.CIT-1, HYDERABAD. 5. D.R. ITAT, HYDERABAD. 6. GUARD FILE.