Manjeera Estates Private Limited, Hyd., Hyderabad V. ACIT, Circle-16(2), Hyd, Hyderabad

ITA 1315/HYD/2016

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 0596 (ITAT-HYDERABAD)
• Duration Of Justice: 1 year(s) 11 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-09-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2012-2013
• Appeal Filed On: 13-10-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: K GOPALAKRISHNA
• Section: 14A

Judgement Text

THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH A , HYDERABAD BEFORE S MT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI S . RIFAUR RAHMAN , ACCOUNTANT MEMBER ITA NO. 1315 /HYD/201 6 ASSESSMENT YEAR: 20 1 2 - 13 MANJEERA ESTATES PVT. LTD., HYDERABAD. PAN A ABCM3700D VS. ASST. COMMISSIONER OF INCOME - TAX, CIRCLE 16(2), HYDERABAD. (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE REVENUE BY : SHRI K. GOPALA KRISHNA DATE OF HEARING : 17 - 0 9 - 201 8 DATE OF PRONOUNCEMENT : 1 7 - 0 9 - 201 8 O R D E R PER S . RIFAUR RAHMAN, A .M.: THIS APPEAL OF THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF CIT(A) 4 , DATED 22/07/2016 HYDERABAD, FOR AY 20 1 2 - 1 3 . 2. ON PERUSAL OF RECORD, WE FIND THAT THE CASE WAS ADJOURNED ON NUMBER OF OCCASIONS FROM 04/01/2017 TO 04 /0 6 /2018 DUE TO SOME OR OTHER REASONS. WHEN THE CASE IS POSTED FOR HEARING TODAY I.E. ON 17/09/2018, FOR WHICH NOTICE WAS ISSUED BY RPAD AND THE RECEIPT OF NOTICE BY THE ASSESSEE VIDE ACKNOWLEDGMENT CARD IS ON RECORD, NONE APPEARED ON BEHALF OF THE ASSESSEE NOR THE RE IS A REQUEST FOR ADJOURNMENT OF THE CASE. IN THESE CIRCUMSTANCES, WE ARE OF THE VIEW THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTING ITS APPEAL. IT HAS BEEN HELD BY THE HONBLE SUPREME COURT IN THE CASE OF B.N. BHTTACHARGEE & ANR., 118 ITR 461 THAT APPEAL DOES NOT MEAN ONLY FILING OF MEMO OF APPEAL BUT A LSO 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 2 ITA NO. 131 5 /HYD/201 6 MANJEERA ESTATES PVT. LTD. M/S CHEMIPOL VS. UNION OF INDI A IN EXCISE APPEAL NO. 62 OF 2009. THEREFORE, RESPECTFULLY FOLLOWING THE DECISION 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), WE DISMISS THIS APPEAL OF THE ASSESS EE FOR WANT OF PROSECUTION. 3. EVEN ON MERITS, THE AO AFTER VERIFYING THE INFORMATION FILED BY THE ASSESSEE COMPLETED THE ASSESSMENT ASSESSING THE INCOME AT RS. 81,83,183/ - BY MAKING ADDITION TOWARDS DISALLOWANCE OF EXPENDITURE U/S 14A OF RS. 31,49,868/ - . ON APPEAL, THE CIT(A) CONFIRMED THE ADDITION MADE BY THE AO. 4. SINCE, THERE IS NO REPRESENTATION FROM THE ASSESSEE AND THE FINDINGS OF THE CIT(A ) ARE UNCONTROVERTED, WE UPHOLD THE ORDER OF CIT ( A ) AND DISMISS THE APPEAL OF THE ASSESSEE. 5 . IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED. PRONOUNCED IN THE OPEN COURT ON 17 TH SEPTEMBER , 2018. SD/ - SD/ - ( P. MADHAVI DEVI ) (S . RIFAUR RAHMAN ) JUDICIAL MEMBER ACCOUNTANT MEMBER HYDERABAD, DATED: 1 7 TH SEPTEMBER , 2 018. KV COPY TO: - 1) MANJEERA ESTATES PVT. LTD., 304, ADITYA TRADE CENTRE, AMEERPET, HYDERABAD 500 038 2) AC IT, CIRCLE 1 6 ( 2 ), HYD. 3) CIT(A) 4 , HYDERABAD. 4) PR. CIT 4 , HYD . 5 ) THE DEPARTMENTAL REPRESENTATIVE, I.T.A.T., HYDERABAD. 6 ) GUARD FILE