M/s Sri Kanya Boards Pvt. Ltd, Visakhapatnam V. The ACIT, Circle-4(1), Visakhapatnam, Visakhapatnam

ITA 125/VIZ/2012

• Counselvise Citation: [2013] 140 COUNSELVISE.COM (IT) 67361 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 1 year(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-05-2013
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 03-05-2013
• Assessment Year: 2004-2005
• Appeal Filed On: 10-04-2012
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: K V N CHARYA
• Assessee Lawyers: N O N E

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM BENCH, VISAKHAPATNAM BEFORE: SHRI D. MANMOHAN , VICE PRESIDENT AND SHRI B.R. BASKARAN, ACCOUNTANT MEMBER ITA NO. 125 /VIZAG/ 20 12 ASSESSMENT YEAR : 2004 - 05 SRI KANYA BOARDS PVT. L TD VISAKHAPATNAM VS. ACIT CIRCLE - 4(1) VISAKHAPATNAM (APPELLANT) (RESPONDENT) PAN NO. AAECS 9660F APPELLANT BY: N O N E RESPONDENT BY: SHRI K.V.N. CHARYA, CIT(DR) DATE OF HEARING: 03.05.2013 DATE OF PRONOUNCEMENT: 03.05.2013 ORDER PER SHRI D. MANMOHAN, VICE PRESIDENT:- THIS IS AN APPEAL FILED AT THE INSTANCE OF THE ASSE SSEE. THOUGH NOTICE WAS SENT BY REGISTRY, TO THE ADDRESS MENTIONED IN F ORM 36, THE SAME WAS RETURNED UNSERVED WHICH SHOWS THAT THE ASSESSEE IS NOT AVAILABLE AT THAT ADDRESS. ASSESSEE COMPANY DID NOT INTIMATE CHANGE OF ADDRESS TO THE REGISTRY. THUS IT IS ASSUMED THAT ASSESSEE IS NOT INTERESTED IN PROSECUTING THE APPEAL. 2. IN THESE CIRCUMSTANCES, WE ARE OF THE VIEW THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTING HIS APPEAL. IT HAS BEEN HELD BY THE HONBLE SUPREME COURT IN THE CASE OF B.N. BHATTACHA RGEE & ANR., 118 ITR 461 THAT APPEAL DOES NOT MEAN ONLY FILING O F 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 DISMISS THE APPEAL FOR NON-PROSECUTION, AS HELD BY HONBLE HIGH COURT OF MUMBAI IN THE CASE OF M/S CHEMIPOL VS . UNION OF INDIA IN EXCISE APPEAL NO. 62 OF 2009. IN VIEW OF T HE RATIO LAID DOWN BY THE HONBLE COURTS AND ALSO FOLLOWING THE DECISI ON OF THE TRIBUNAL IN THE CASE OF MULTIPLAN (INDIA) LTD., 38 ITD 320 AND MADHYA PRADESH HIGH COURT IN LATE TUKOJIRAO HOLKAR 223 ITR 480 2 (MP), WE DISMISS THE APPEAL OF THE ASSESSEE FOR WAN T OF PROSECUTION. 3. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON PRONOUNCED IN THE OPEN COURT ON 03.05.2013 SD/ - SD/ - (B . R . BASKARAN) ( D. MANMOHAN ) ACCOUNTANT MEMBER VICE PRESIDENT VG/SPS VISAKHAPATNAM, DATED 3 RD MAY, 2013 COPY TO 1 M/S. ROWE & PAL, CHARTERED ACCOUNTANTS, 14 - 36 - 1, KRISHNA NAGAR, VISAKHAPATNAM 2 ACIT, CIRCLE - 4(1), VISAKHAPATNAM 3 THE CI T, VISAKHAPATNAM 4 THE CIT (A) , VISAKHAPATNAM 5 THE DR, ITAT, VISAKHAP ATNAM. 6 GUARD FILE. BY ORDER SENIOR PRIVATE SECRETARY INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM