Myneni Venkata Rao, Visakhapatnam V. THE ACIT, Visakhapatnam

ITA 130/VIZ/2015

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 8855 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 2 year(s) 2 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-06-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 20-04-2017
• Assessment Year: 2008-2009
• Appeal Filed On: 16-04-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: M K SETHI
• Assessee Lawyers: N O N E

Judgement Text

ITA NO.130 & 131/VIZAG/2015 MYNENI VENKATA RAO, VSKP 1 , , IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM . , . . , BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER & SHRI D.S. SUNDER SINGH, ACCOUNTANT MEMBER ./I.T.A.NOS.130 & 131/VIZAG/2015 ( / ASSESSMENT YEARS:2008-09 & 2009-10) MYNENI VENKATA RAO, VISAKHAPATNAM ACIT, CIRCLE - 5(1), VISAKHAPATNAM [PAN NO. AFNPM0867P ] ( / APPELLANT) ( / RESPONDENT) / APPELLANT BY : N O N E / RESPONDENT BY : SHRI M.K. SETHI, DR / DATE OF HEARING : 27.06.2017 / DATE OF PRONOUNCEMENT : 27.06.2017 / O R D E R PER D.S. SUNDER SINGH, ACCOUNTANT MEMBER: THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST TH E ORDER OF THE CIT (A)-2, VISAKHAPATNAM IN ITA NO.0008/13-14-A CIT W-5(1) VSP/2014-15 DATED 19.1.2015 FOR THE A.Y. 2008-09. ITA NO.130 & 131/VIZAG/2015 MYNENI VENKATA RAO, VSKP 2 2. IN THESE CASES, NOTICE WAS ISSUED FIXING THE CAS ES FOR HEARING ON 27.06.2017 AND THE NOTICE OF HEARING WAS DULY SENT BY REGD. POST. HOWEVER, ON 27.06.2017, NEITHER ASSE SSEE ATTENDED NOR THERE WAS ANY REQUEST FOR ADJOURNMENT. IN THESE CIRCUMSTANCES, WE ARE OF THE VIEW THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTING HIS APPEALS. 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-P ROSECUTION, 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 THE RATIO LAID DOWN BY THE HONBLE COURTS A ND ALSO FOLLOWING THE DECISION OF THE TRIBUNAL IN THE CASE OF MULTIPLAN (INDIA) LTD., 38 ITD 320 AND MADHYA PRADESH HIGH CO URT IN LATE TUKOJIRAO HOLKAR 223 ITR 480 (MP), WE DISMISS THE A PPEALS OF THE ASSESSEE FOR WANT OF PROSECUTION. ITA NO.130 & 131/VIZAG/2015 MYNENI VENKATA RAO, VSKP 3 3. IN THE RESULT, THE APPEALS OF THE ASSESSEE ARE DISMISSED. THE ABOVE ORDER WAS PRONOUNCED IN THE OPEN COURT O N 27 TH JUN17. SD/- SD/- ( . ) ( . . ) (V. DURGA RAO) (D.S. SUNDER SINGH) /JUDICIAL MEMBER /ACCOUNTANT MEMBER /VISAKHAPATNAM: /DATED : 27.06.2017 VG/SPS /COPY OF THE ORDER FORWARDED TO:- 1. / THE APPELLANT MYNENI VENKATA RAO, PROP: M/S,. JAYANTI ENTERPRISES, 24-111-41, JAYANTHI RESIDENCY, CHINA GANTYADA, OLD GAJUWAKA, VISAKHAPATNAM 2. / THE RESPONDENT THE ACIT, CIRCLE-5(1), VISAKHAP ATNAM 3. / THE CIT-2, VISAKHAPATNAM 4. ( ) / THE CIT (A)-2, VISAKHAPATNAM 5. , , / DR, ITAT, VISAKHAPATNAM 6 . / GUARD FILE / BY ORDER // TRUE COPY // SR. PRIVATE SECRETARY ITAT, VISAKHAPATNAM