Dr. Viquar Syed, Bangalore V. ACIT, Central Circle-3, Hyderabad

ITA 1459/HYD/2012

• Counselvise Citation: [2013] 120 COUNSELVISE.COM (IT) 2830 (ITAT-HYDERABAD)
• Duration Of Justice: 7 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-04-2013
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2007-2008
• Appeal Filed On: 24-09-2012
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: M H NAIK

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD A BENCH, HYDERABAD BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. ASHA VIJAYARAGHAVAN, JUDICIAL MEMBER ITA.NO.1459/HYD/2012 ASSESSMENT YEAR 2007-2008 ITA.NO.1460/HYD/2012 ASSESSMENT YEAR 2008-2009 DR. VIQUAR SYED BANGALORE 560 017. PAN ANAPS7832F VS ACIT, C.C. 3 HYDERABAD APPELLANT RESPONDENT APPELLANT BY : -NONE- RESPONDENT BY : SHRI M.H. NAIK (DR) DATE OF HEARING : 29.04.2013 DATE OF PRONOUNCEMENT : 29.04.2013 ORDER PER SMT. ASHA VIJAYARAGHAVAN, J.M. : THESE TWO APPEALS ARE PREFERRED BY THE ASSESSEE I S DIRECTED AGAINST THE ORDER PASSED BY THE CIT(A)VII DATED 31 .07.2012 AND PERTAINS TO THE ASSESSMENT YEARS 2007-08 AND 2008-09. 2. IN THIS CASE, WHEN THE APPEALS ARE FIXED FOR H EARING ON 29/04/2013, FOR WHICH NOTICE OF HEARING TO PARTIES WAS DULY SERVED, NONE APPEARED ON BEHALF OF THE ASSESSEE NOR THERE W AS ANY REQUEST FOR ADJOURNMENT. IN THESE CIRCUMSTANCES, WE ARE OF THE VIEW THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTING HIS A PPEALS. 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 I T EFFECTIVELY. IN CASES WHERE THE ASSESSEE DOES NOT WANT TO PURSUE TH E APPEAL, COURT/TRIBUNAL HAVE INHERENT POWER TO DISMISS THE A PPEAL FOR NON PROSECUTION AS HELD BY HONBLE HIGH COURT OF MUMBAI IN THE CASE OF M/S CHEMIPOL VS. UNION OF INDIA IN EXCISE APPEAL NO . 62 OF 2009. 2 THEREFORE, RESPECTFULLY FOLLOWING THE DECISION OF T HE TRIBUNAL IN THE CASE OF MULTIPLAN (INDIA) LTD., (38 ITD 320) AND MA DHYA PRADESH HIGH COURT IN LATE TUKOJIRAO HOLKAR (223 ITR 480), WE DISMISS THE APPEALS OF THE ASSESSEE FOR WANT OF PROSECUTION. 3. IN THE RESULT, APPEALS OF THE ASSESSEE ARE DIS MISSED. ORDER PRONOUNCED IN THE OPEN COU RT ON: 29.04.2013 SD/- SD/- (CHANDRA POOJARI) (ASHA VIJAYARAGHAVAN) ACCOUNTANT MEMBER JUDICIAL MEMBER HYDERABAD DATE 29 TH APRIL, 2013. VBP/- COPY TO 1. DR. VIQUAR SYED, D - 77, GOLDEN ENCLAVE, AIRPORT ROAD, BANGALORE 560 017. PAN ANAPS7832F 2. ACIT, C.C.3, HYDERA BAD 3. CIT(A) - VII, HYDERABAD 4. CIT, (CENTRAL), HYDERABAD 5. DR A BENCH