Younus Mohd., Hyd, Secunderabad V. ITO, Ward-6(3), Hyd, Hyderabad

ITA 1283/HYD/2015

• Counselvise Citation: [2016] 132 COUNSELVISE.COM (IT) 6662 (ITAT-HYDERABAD)
• Duration Of Justice: 4 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-04-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 07-04-2016
• Assessment Year: 2010-2011
• Appeal Filed On: 09-11-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: M SITARAM

Judgement Text

ITA NOS 1282 AND 1283 OF 2015 YOUNUS MOHD HYDERABAD PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD A BENCH, HYDERABAD BEFORE SHRI P.MADHAVI DEVI, JUDICIAL MEMBER & SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER ITA NOS. 1282 & 1283/HYD/2015 (ASSESSMENT YEARS: 2009-10 & 2010-11) SHRI YOUNUS MOHD. HYDERABAD PAN: AEFPM 7545 D VS. INCOME TAX OFFICER WARD 6(3) HYDERABAD (APPELLANT) (RESPONDENT) FOR ASSESSEE : NONE FOR REVENUE : SHRI M. SITARAM, DR DATE OF HEARING : 7.4.2016 DATE OF PRONOUNCEMENT : 7.4.2016 O R D E R PER SMT. P. MADHAVI DEVI, J.M. THESE ARE ASSESSEES APPEALS FOR THE A.YS 2009-10 & 2010- 11 RESPECTIVELY. THE APPEALS WERE FIXED FOR HEARING ON 7.4.2016 AND ACCORDINGLY NOTICE WAS SERVED UPON THE ASSESSEE . HOWEVER, NONE APPEARED ON BEHALF OF THE ASSESSEE NOR ANY LET TER HAS BEEN FILED SEEKING FOR ADJOURNMENT EXPLAINING THE REASON S FOR NON- APPEARANCE ON THE DATE OF HEARING. THIS TYPE OF ATT ITUDE ON THE PART OF THE ASSESSEE SHOWS THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTING ITS APPEALS. 3. IT HAS BEEN HELD BY THE HON'BLE SUPREME C OURT IN THE CASE OF CIT VS. B. N. BHATTACHARJEE & ANOTHER(SC) S UPREME COURT DECISION DT,04-05-1979, 118 ITR 461(SC) AT PA GES 477/478 THAT APPEAL DOES NOT MEAN FILING MEMO OF AP PEAL BUT ALSO PURSUING IT EFFECTIVELY. IN CASES WHERE ASSESS EE DOES NOT ITA NOS 1282 AND 1283 OF 2015 YOUNUS MOHD HYDERABAD PAGE 2 OF 2 WANT TO PURSUE THE APPEAL, COURT/TRIBUNAL HAVE INHE RENT POWERS TO DISMISS THE APPEAL FOR NON PROSECUTION AS HELD B Y THE HON'BLE BOMBAY HIGH COURT IN THE CASE OF M/S. CHEMIPOL VS. UNION OF INDIA IN CENTRAL EXCISE APPEAL NO. 62 OF 2009. 4. HENCE FOLLOWING THE DECISION OF THE TRIBUNAL IN THE CASE OF CIT VS. MULTIPLAN INDIA (P) LTD., REPORTED IN 38 ITD 320 (DEL), AS ALSO THE DECISION OF THE HONBLE MADHYA P RADESH HIGH COURT IN THE CASE OF ESTATE OF LATE TUKOJIRAO HOLKA R VS. CWT, REPORTED IN 223 ITR 480 (MP), AND FURTHER THE DECIS ION OF THE HONBLE BOMBAY HIGH COURT DATED 17.09.2010 IN THE C ASE OF M/S. CHEMIPOL VS. UNION OF INDIA IN CENTRAL EXCISE APPEAL NO. 62 OF 2009, WE DISMISS THESE APPEAL AS UN-ADMITTED FOR WANT OF PROSECUTION BY THE ASSESSEE. 6. IN THE RESULT, APPEALS OF THE ASSESSEE ARE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 7 TH APRIL, 2016. SD/ - SD/ - (S. RIFAUR RAHMAN) (P. MADHAVI DEVI) ACCOUNTANT MEMBER JUDICIAL MEMBER HYDERABAD, DATED 7 TH APRIL, 2016. VNODAN/SPS COPY TO: 1. SHARMA & SASTRY, CAS, NO.5-3-318/1, JEERA M.G.ROAD, SECUNDERABAD 2. INCOME TAX OFFICER WARD 6(3) IT TOWERS, HYDERABAD 3. CIT(A) - VI HYDERABAD 4. THE CCIT HYDERABAD 5. THE DR, ITAT, HYDERABAD 6. GUARD FILE BY ORDER