Venkata Ramana Educational Society, Hyderabad V. Director of Income Tax, (Exemptions), Hyderabad

ITA 132/HYD/2013

• Counselvise Citation: [2013] 140 COUNSELVISE.COM (IT) 69742 (ITAT-HYDERABAD)
• Duration Of Justice: 6 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-08-2013
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: misc
• Appeal Filed On: 05-02-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: AMALA TRIPATHI

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH A, HYDERABAD BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. ASHA VIJAYARAGHAVAN, JUDICIAL MEMBER ITA NOS. 132 & 133/HYD/2013 VENKATA RAMANA EDUCATIONAL SOCIETY, APPEL LANT HYDERABAD. (PAN AABAV1663L) VS. DIRECTOR OF INCOME-TAX (EXEMPTIONS), RESPOND ENT HYDERABAD. APPELLANT BY : NONE RESPONDENT BY : AMALA TRIPATHI DATE OF HEARING : 27/08/2013 DATE OF PRONOUNCEMENT : 27/08/2013 ORDER PER CHANDRA POOJARI, A.M.: BOTH THESE APPEALS PREFERRED BY THE ASSESSEE ARE D IRECTED AGAINST THE ORDER OF DIT(E), HYDERABAD, DATED 21/1 2/2012, PASSED U/S 12AA(1)(B)(II) OF THE IT ACT, 1961. 2 . INITIALLY BOTH THESE APPEALS WERE FIXED FOR HEARI NG ON 20/05/2013, ON WHICH DATE, NONE APPEARED ON BEHALF OF THE ASSESSEE AND, THEREFORE, THESE APPEALS WERE ADJOURN ED TO 27/08/2013, FOR WHICH, NOTICE OF HEARING TO PARTIES WERE SENT BY RPAD AS WELL AS ANNOUNCED THE SAME IN THE OPEN COUR T. ON THE APPOINTED DATE OF HEARING OF THESE CASES ON 27/08/2 013, NONE APPEARED ON BEHALF OF THE ASSESSEE NOR THERE WAS AN Y REQUEST FOR ADJOURNMENT. IN THESE CIRCUMSTANCES, WE ARE OF THE VIEW THAT TH E ITA NOS.132 & 133/HYD/13 VENKATA RAMANA EDUCATIONAL SOCIETY 2 ASSESSEE IS NOT INTERESTED IN PROSECUTING ITS APPEA LS. IT HAS BEEN HELD BY THE HONBLE SUPREME COURT IN THE C ASE OF B.N. BHTTACHARGEE & ANR., 118 ITR 461 THAT APPEAL DOES NOT MEAN ONLY FILING OF MEMO OF APPEAL BUT ALSO PURS UING IT EFFECTIVELY. IN CASES WHERE THE ASSESSEE DOES NOT WANT TO PURSUE THE APPEAL, COURT/TRIBUNAL HAVE INHERENT POWER TO D ISMISS THE APPEAL FOR NON PROSECUTION AS HELD BY HONBLE HIGH COURT OF MUMBAI IN THE CASE OF M/S CHEMIPOL VS. UNION OF IND IA IN EXCISE APPEAL NO. 62 OF 2009. THEREFORE, RESPECTFULLY FOLL OWING THE DECISION OF THE TRIBUNAL IN THE CASE OF MULTIPLAN ( INDIA) LTD., (38 ITD 320) AND MADHYA PRADESH HIGH COURT IN LATE TUKO JIRAO HOLKAR (223 ITR 480), WE DISMISS THESE APPEALS OF THE ASSE SSEE FOR WANT OF PROSECUTION. 3. HOWEVER, THE ASSESSEE IS AT LIBERTY TO SEEK RE CALL OF THIS ORDER BY WAY OF FILING AN M.A., SHOWING SUFFICIENT REASON S, WHICH PREVENTED IT FROM APPEARING ON THE SAID DATE OF HEA RING OF THESE APPEALS. 4. IN THE RESULT, THE APPEALS FILED BY THE ASSESSEE ARE DISMISSED. PRONOUNCED IN THE OPEN COURT ON 27/08/2013 UPON CONCLUSION OF HEARING. SD/- SD/- (ASHA VIJAYARAGHAVAN) (CHANDRA POOJAR I) JUDICIAL MEMBER ACCOUNTANT MEMBER HYDERABAD, DATED: 27/08/2013 KV ITA NOS.132 & 133/HYD/13 VENKATA RAMANA EDUCATIONAL SOCIETY 3 COPY TO:- 1) VENKATA RAMANA EDUCATIONAL SOCIETY, 6-3-248/1/1 A, BHASKAR PLAZA, ROAD NO. 1, BANJARA HILLS, HYDE RABAD 500 034. 2) DIT(E), HYDERABAD 3) THE ADIT(E)-II HYDERABAD 4) THE DEPARTMENTAL REPRESENTATIVE, I.T.A. T., HYDERABAD.