Union Bank of India, V. Addl.CIT (Intelligence), Hyderabad

ITA 1410/HYD/2014

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 2721 (ITAT-HYDERABAD)
• Duration Of Justice: 2 year(s) 11 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-08-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 10-08-2017
• Assessment Year: 2011-2012
• Appeal Filed On: 21-08-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: L R AMJI RAO

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES B, HYDERABAD BEFORE SHRI D. MANMOHAN, VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER I.T.A. NO. 1410/HYD/2014 ASSESSMENT YEAR: 2011-12 UNION BANK OF INDIA, AMALAPURAM [PAN: AAACU0564G] VS ADDL. COMMISSIONER OF INCOME TAX (INTELLIGENCE), HYDERABAD (APPELLANT) (RESPONDENT) FOR ASSESSEE : NONE FOR REVENUE : SHRI L. RAMJI RAO, DR DATE OF HEARING : 10-08-2017 DATE OF PRONOUNCEMENT : 10-08-2017 O R D E R PER CHANDRA POOJARI, A.M. : THIS IS AN APPEAL FILED BY ASSESSEE AGAINST THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS)-VII, HYDERABAD , DATED 29-05-2014. 2. ORIGINALLY THE CASE WAS POSTED FOR HEARING ON 30-1 2-2014 AND WHICH WAS ADJOURNED TO 13-05-2015 SINCE NONE PRESENT FROM THE ASSESSEE SIDE. ON 13-05-2015 NONE APPEARED FOR ASS ESSEE AND CASE WAS ADJOURNED TO 03-09-2015. ON THAT DAY, THE CAS E WAS ADJOURNED TO 26-02-2016. AGAIN THE CASE HAS BEEN ADJ OURNED TO 05-04-2016. SINCE NONE APPEARED FOR THE ASSESSEE, O NCE AGAIN THE WAS ADJOURNED TO 05-07-2016. ON THAT DAY, AGAIN THE CASE WAS ADJOURNED TO 10-10-2016. AGAIN ON THAT DAY, THE CASE WA S ADJOURNED TO 12-01-2017. ON 12-01-2017, THE CASE WAS ADJOURNED TO 01-05-2017. AGAIN ON 01-05-2017, SINCE NONE APPE ARED ON I.T.A. NO. 1410/HYD/2014 :- 2 - : BEHALF OF ASSESSEE, THE CASE WAS ADJOURNED TO 10-08-2 017. AGAIN ON 10-08-2017, S INCE NONE APPEARED ON BEHALF OF THE ASSESSEE NOR THERE WAS ANY REQUEST FOR ADJOURNMENT , WE ARE OF THE VIEW THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTING THIS APPEAL. 3. FURTHER, IT HAS BEEN HELD BY THE HONBLE SUPREME CO URT IN THE CASE OF B.N. BHTTACHARGEE & ANR., [118 ITR 461] (SC) THAT APPEAL DOES NOT MEAN ONLY FILING OF MEMO OF AP PEAL BUT ALSO PURSUING IT EFFECTIVELY. IN CASES WHERE THE ASSESSEE DOES NOT WANT TO PURSUE THE APPEAL, COURT/TRIBUNAL HAVE INHERENT POWE R TO DISMISS THE APPEAL FOR NON PROSECUTION AS HELD BY H ONBLE HIGH COURT OF MUMBAI IN THE CASE OF M/S CHEMIPOL VS. UNION OF INDIA IN EXCISE APPEAL NO. 62 OF 2009. THEREFORE, RESPECTFULL Y FOLLOWING THE DECISION OF THE TRIBUNAL IN THE CASE OF MULTIPLAN (IN DIA) LTD., (38 ITD 320) AND MADHYA PRADESH HIGH COURT IN LATE TUKOJI RAO HOLKAR (223 ITR 480), WE DISMISS THIS APPEAL OF THE ASSESSEE FOR THE REASONS STATED ABOVE. 4. HOWEVER, THE ASSESSEE IS AT LIBERTY TO SEEK RECALL OF THIS ORDER BY WAY OF FILING A MISCELLANEOUS APPLICATION SHOWIN G SUFFICIENT REASONS, WHICH PREVENTED HIM FOR ABSENCE ON THE SAID DATE OF HEARING OF THIS APPEAL. 5. IN THE RESULT, THE APPEAL FILED BY ASSESSEE IS DISM ISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 10 TH AUGUST, 2017 UPON CONCLUSION OF HEARING SD/- SD/- (D. MANMOHAN) (CHANDRA POOJARI) VICE PRESIDENT ACCOUNTANT MEMB ER HYDERABAD, DATED 10 TH AUGUST, 2017 TNMM I.T.A. NO. 1410/HYD/2014 :- 3 - : COPY TO : 1. UNION BANK OF INDIA, AMALAPURAM BRANCH, AMALAPURAM, E.G. DIST., 2. THE ADDL. COMMISSIONER OF INCOME TAX (INTELLIGEN CE) , HYDERABAD. 3. CIT (APPEALS)-VII, HYDERABAD. 4. CIT(CIB), HYDERABAD. 5. D.R. ITAT, HYDERABAD. 6. GUARD FILE.