Amit Chatterjee, Hyderabad V. Asst. Commissioner of Income Tax, Central Circle-12(1), Hyderabad

ITA 136/Hyd/2018

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 2981 (ITAT-HYDERABAD)
• Duration Of Justice: 1 year(s) 1 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-02-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB-A
• Next Hearing Date: 22-02-2019
• Assessment Year: 2008-2009
• Appeal Filed On: 16-01-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SATYA PINISETTY

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. 1 36 /H YD/201 8 ASSESSMENT YEAR: 20 08 - 09 AMIT CHATTERJEE, HYDERABAD. PAN A CQPC 6317 E VS. ASST. COMMISSIONER OF INCOME - TAX, CIRCLE 1 2( 1 ), HYD. (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE REVENUE BY : S ATYA PINISETTY DATE OF HEARING : 22 - 0 2 - 201 9 DATE OF PRONOUNCEMENT : 22 - 0 2 - 201 9 O R D E R PER S . RIFAUR RAHMAN, A .M.: TH IS APPEAL FILED BY ASSESSEE IS DIRECTED AGAINST THE ORDER O F CIT(A) 1 , HYDERABAD, DATED 1 9 /0 9 /201 7 FOR AY 20 08 - 09 . 2. WHEN TH IS APPEAL W AS POSTED FOR HEARING ON 06 /0 4 /201 8 , NONE APPEARED ON BEHALF OF THE ASSESSEE AND THE SAME WAS ADJOURNED TO 18/05/2018 AND SINCE THE BENCH DID NOT FUNCTION ON 18/05/2018, THE CASE WAS ADJOURNED TO 25/05/18 AND ALSO TO 12/09/2018 RESPECTIVELY AS THE BENCH DID NOT FUNCTION ON THE SAID DATES. HENCE, THE CASE WAS POSTED FOR HEARING LASTLY ON 22/02/2018, FOR WHICH NOTICE OF HEARING WAS PLACED ON NOTICE BOARD. EVEN ON 22/02/2018, NONE APPEARED ON BEHALF OF THE ASSESSEE NOR THERE IS A REQUEST FOR ADJOURNMENT OF THE CASE. ALSO, THE ASSESSEE HAS NOT RECTIFIED THE DEFECTS POINTED OUT BY THE REGISTRY VIDE DEFECT MEMO DATED 18/01/2018. AS PER PROCEDURE, THE DEFECTS MUST BE RECTIFIED WITHIN 15 DAYS OF SERVING OF DEFECT MEMO, WHICH WAS ISSUED IN THIS CASE ON 18/01/2018 AND NOTICED THAT THE MEMO WAS RETURNED UNSERVED WITH THE ENDORSEMENT UNCLAIMED RETURNED TO SENDER . SINCE THE ASSESSEE HA S NOT INTIMATED THE CHANGE OF ADDRESS, IT IS PRESUMED THAT THE 2 ITA NO . 136 /HYD/201 8 AMIT CHATTERJEE, HYD. 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 ME AN ONLY FILING 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 T HE CASE OF M/S CHEMIPOL VS. UNION OF INDIA 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 4 80), WE DISMISS TH IS APPEAL OF THE ASSESSEE FOR NON - RECTIFICATION OF THE DEFECTS AND ALSO FOR WANT OF PROSECUTION. 3. HOWEVER, THE ASSESSEE IS AT LIBERTY TO SEEK RECALL OF THIS ORDER , IF SO DESIRES, AFTER RECTIFYING THE DEFECTS BY WAY OF FILING AN M.A. , SHOWING SUFFICIENT REASONS, WHICH PREVENTED HIM FOR ABSENCE ON THE SAID DATE OF HEARING OF THIS APPEAL. 4 . IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED. PRONOUNCED IN THE OPEN COURT ON 22 ND FEBRUARY , 201 9. SD/ - SD/ - ( P. MADHAVI DEVI ) (S . RIFAUR RAHMAN ) JUDICIAL MEMBER ACCOUNTANT MEMBER HYDERABAD, DATED: 22 ND FEBRUARY, 2 01 9. KV COPY TO: - 1) AMIT CHATTERJEE, H. NO. 8 - 2 - 293/82/A/548/A - 22, ROAD NO. 32, JUBILEE HILLS, HYDERABAD - 500033 2) A CI T, CIRCLE 1 2 ( 1 ), HYD ERABAD . 3) CIT(A) 1 , HYDERABAD. 4) PR. CIT - 1 , HYD . 5 ) THE DEPARTMENTAL REPRESENTATIVE, I.T.A.T., HYDERABAD. 6 ) GUARD FILE