Nexxoft Infotel Limited, Hyderabad V. ACIT, Circle-16(1), Hyderabad

ITA 1298/HYD/2014

• Counselvise Citation: [2015] 120 COUNSELVISE.COM (IT) 9027 (ITAT-HYDERABAD)
• Duration Of Justice: 8 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-03-2015
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 30-03-2015
• Assessment Year: 2007-2008
• Appeal Filed On: 04-07-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: RAMAKRISHNA BANDI

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH A, HYDERABAD BEFORE SHRI B. RAMAKOTAIAH, ACCOUNTANT MEMBER AND SHRI SAKTIJIT DEY, JUDICIAL MEMBER ITA NO. 1298/HYD/2014 ASSESSMENT YEAR : 2007-08 M/S NEXXOFT INFOTEL LTD., APPELLANT HYDERABAD (PAN AABCN 1825G) VS. ASST. COMMISSIONER OF INCOME-TAX, RESPONDENT CIRCLE 16(1), HYDERABAD. APPELLANT BY : NONE RESPONDENT BY : SHRI RAMAKRISHNA BANDI DATE OF HEARING : 30/03/2015 DATE OF PRONOUNCEMENT : 30/03/2015 ORDER PER B. RAMAKOTAIAH, A.M.: THIS APPEAL PREFERRED BY ASSESSEE IS DIRECTED AGAIN ST ORDER DATED 06/01/2014 OF CIT(A)-V, HYDERABAD FOR THE ASS ESSMENT YEAR 2007-08. 2. INITIALLY THIS APPEAL WAS FIXED FOR HEARING ON 1 2/11/2014. SINCE NONE APPEARED ON BEHALF OF THE ASSESSEE ON THE SAID DATE, THE BENCH DIRECTED FOR ISSUANCE OF FRESH NOTICE OF HEARING TO ASSESSEE THROUGH RPAD FIXING THE DATE OF HEARING ON 30/03/2015. HOW EVER, THOUGH, THE SAID NOTICE OF HEARING WAS SERVED ON ASSESSEE, AS E VIDENT FROM THE POSTAL ACKNOWLEDGMENT, BUT NO ONE APPEARED ON BEHAL F OF ASSESSEE WHEN THE APPEAL WAS CALLED FOR HEARING TODAY I.E. O N 30/03/2015. IN THESE CIRCUMSTANCES, WE ARE OF THE VIEW THAT ASSESS EE IS NOT INTERESTED IN PROSECUTING ITS APPEALS. IT HAS BE EN HELD BY THE ITA NO. 1298/HYD/14 M/S NEXXOFT INFOTEL LTD. 2 HONBLE SUPREME COURT IN THE CASE OF B.N. BHTTAC HARGEE & ANR., 118 ITR 461 THAT APPEAL DOES NOT MEAN ONLY F ILING 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 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. THEREFORE, RESPECT FULLY FOLLOWING THE DECISION OF THE TRIBUNAL IN THE CASE OF MULTIPLAN ( INDIA) LTD., (38 ITD 320) AND MADHYA PRADESH HIGH COURT IN LATE TUKOJIRA O HOLKAR (223 ITR 480), WE DISMISS THIS APPEAL OF THE ASSESSEE FO R 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 THIS APPEAL. 4. IN THE RESULT, ASSESSEES APPEAL IS DISMISSED. PRONOUNCED IN THE OPEN COURT UPON CONCLUSION OF HEA RING ON 30/03/2015. SD/- SD/- (SAKTIJIT DEY) (B. RAMAKOTAIAH) JUDICIAL MEMBER ACCOUNTANT MEMB ER HYDERABAD, DATED: 30 TH MARCH, 2015 KV COPY TO:- 1) M/S NEXXOFT INFOTEL LTD., C/O MM REDDY & CO., CA S, G-8, AMRUTHA VILLE APTS., OPP. YASHODHA HOSPITAL , RAJBHAVAN ROAD, SOMAJIGUDA, HYDERABAD 500 082 2) ACIT, CIRCLE - 16(1), HYDERABAD 3) CIT(A)-V, HYDERABAD. 4) CIT-IV, HYD. 5) THE DEPARTMENTAL REPRESENTATIVE, I.T. A.T., HYDERABAD.