M/s. Silpa Charities, Hyderabad V. Director of Income Tax (Exemptions), Hyderabad

ITA 1246/HYD/2012

• Counselvise Citation: [2012] 140 COUNSELVISE.COM (IT) 66516 (ITAT-HYDERABAD)
• Duration Of Justice: 3 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-12-2012
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: misc
• Appeal Filed On: 16-08-2012
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: M H NAIK

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. 1246/HYD/2012 M/S SILPA CHARITIES, APPELLANT HYDERABAD. (PAN AAPCS8662N) VS. DIRECTOR OF INCOME-TAX(E), RESPONDENT HYDERABAD. APPELLANT BY : NONE RESPONDENT BY : SHRI M.H. NAIK DATE OF HEARING : 04/12/2012 DATE OF PRONOUNCEMENT : 04 /12/2012 ORDER PER ASHA VIJAYARAGHAVAN, J.M.: THIS APPEAL PREFERRED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF DIT(EXEMPTIONS), HYDERABAD, DATED 31/0 5/2012. 2. IN THIS CASE, WHEN THE APPEAL IS FIXED FOR HEAR ING ON 04/12/2012, FOR WHICH NOTICE OF HEARING TO PARTIES WAS DULY SERVED, NONE APPEARED ON BEHALF OF THE ASSESSEE NOR THERE WAS ANY REQUEST FOR ADJOURNMENT. IN THESE CIRCUMSTANCES, WE ARE OF THE VIEW THAT THE ASSESSEE IS NOT INTERESTED IN PRO SECUTING HIS APPEAL. IT HAS BEEN HELD BY THE HONBLE SUPR EME COURT IN THE CASE OF B.N. BHTTACHARGEE & ANR., 118 ITR 461 THAT APPEAL DOES NOT MEAN ONLY FILING OF MEMO OF A PPEAL BUT ALSO PURSUING IT EFFECTIVELY. IN CASES WHERE THE ASSESS EE DOES NOT WANT TO PURSUE THE APPEAL, COURT/TRIBUNAL HAVE INHE RENT POWER TO DISMISS THE APPEAL FOR NON PROSECUTION AS HELD BY H ONBLE HIGH COURT OF MUMBAI IN THE CASE OF M/S CHEMIPOL VS. UNI ON OF INDIA IN ITA NO. 1246/HYD/12 M/S SILPA CHARITIES 2 EXCISE APPEAL NO. 62 OF 2009. THEREFORE, RESPECTFUL LY FOLLOWING THE DECISION OF THE TRIBUNAL IN THE CASE OF MULTIPL AN (INDIA) LTD., (38 ITD 320) AND MADHYA PRADESH HIGH COURT IN LATE TUKOJIRAO HOLKAR (223 ITR 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 04/12/2012 UPON CONCLUSION OF HEARING. SD/- SD/- (CHANDRA POOJARI) (ASHA VIJAYARAGH AVAN) ACCOUNTANT MEMBER JUDICIAL MEMBE R HYDERABAD, DATED: 04/12/2012. KV COPY TO:- 1) M/S SILPA CHARITIES, PLOT NO. 1175, ROAD NO. 56 , JUBILEE HILLS, HYDERABAD 500 036. 2) DIT(E), HYDERABAD. 3) ADIT(E), HYDERABAD 4) THE DEPARTMENTAL REPRESENTATIVE, I.T.A.T., H YDERABAD.