M/s Paras Transports, Visakhapatnam V. The CIT-1, VBisakhapatnam, Visakhapatnam

ITA 139/VIZ/2012

• Counselvise Citation: 13925314 RSA 2012
• Duration Of Justice: 2 year(s) 2 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-07-2014
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 10-07-2014
• Assessment Year: 2009-2010
• Appeal Filed On: 27-04-2012
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: K V N CHARYA
• Assessee Lawyers: N O N E

Judgement Text

ITA NO.139/VIZAG/2012 PARAS TRANSPORTS, VISAKHAPATNAM IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM BENCH, VISAKHAPATNAM BEFORE: SHRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER AND SHRI SAKTIJIT DEY, JUDICIAL MEMBER ITA NO. 139 /VIZAG/ 20 12 ASSESSMENT YEAR : 2009-10 PARAS TRANSPORTS VISAKHAPATNAM VS. CIT-1 VISAKHAPATNAM (APPELLANT) (RESPONDENT) PAN NO.AACFF 7478R ASSESSEE BY : N O N E REVENUE BY : SHRI K.V.N. CHARYA, CIT(DR) DATE OF HEARING : 10.07.2014 DATE OF PRONOUNCEMENT : 10.07.2014 ORDER PER BENCH:- THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE CIT (OSD), VISAKHAPATNAM DATED 22.3.2012 FOR THE A.Y. 2 009-10. 2. IN THIS CASE, NOTICE WAS ISSUED FIXING THE CASE FOR HEARING ON 10.07.2014 AND THE NOTICE OF HEARING WAS DULY SENT BY REGD. POST. HOWEVER, ON 10.07.2014, NEITHER ASSESSEE ATTENDED N OR THERE WAS ANY REQUEST FOR ADJOURNMENT. IN THESE CIRCUMSTANCES , WE ARE OF THE VIEW THAT THE ASSESSEE IS NOT INTERESTED IN PROSECU TING HIS APPEAL. IT HAS BEEN HELD BY THE HONBLE SUPREME COURT IN THE C ASE OF B.N. BHATTACHARGEE & ANR., 118 ITR 461 THAT APPEAL DOES NOT MEAN ONLY FILING OF MEMO OF APPEAL BUT ALSO PURSUING IT EFFEC TIVELY. IN CASES WHERE THE ASSESSEE DOES NOT WANT TO PURSUE THE APPE AL, COURT/TRIBUNAL HAVE INHERENT POWER TO DISMISS THE A PPEAL FOR NON- PROSECUTION, AS HELD BY HONBLE HIGH COURT OF MUMBA I 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 MULTIPL AN (INDIA) LTD., 38 ITA NO.139/VIZAG/2012 PARAS TRANSPORTS, VISAKHAPATNAM 2 ITD 320 AND MADHYA PRADESH HIGH COURT IN LATE TUKOJ IRAO HOLKAR 223 ITR 480 (MP), WE DISMISS THE APPEAL OF THE ASSE SSEE FOR WANT OF PROSECUTION. 3. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DISMISSED. PRONOUNCED IN THE OPEN COURT ON 10 TH JULY, 2014 SD/- SD/- (J. SUDHAKAR REDDY) (SAKTIJIT DEY) ACCOUNTANT MEMBER JUDICIAL MEMBER VG/SPS VISAKHAPATNAM, DATED 10 TH JULY, 2014 COPY TO 1 PARAS TRANSPORTS, D.NO.27-1-65/1, 1 ST FLOOR, VIDYA NAGAR, SRINAGAR, GAJUWAKA, VISAKHAPATNAM 2 CIT-1, VISAKHAPATNAM 3 THE CIT (OSD), VISAKHAPATNAM 4 THE CIT (A) , VISAKHAPATNAM 5 THE DR, ITAT, VISAKHAPATNAM. 6 GUARD FILE. BY ORDER SENIOR PRIVATE SECRETARY INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM