Queens Plaza Welfare Association, Sec'bad, Secunderabad V. ITO, Ward-10(1), Hyderabad, Hyderabad

ITA 147/HYD/2016

• Counselvise Citation: [2016] 132 COUNSELVISE.COM (IT) 6598 (ITAT-HYDERABAD)
• Duration Of Justice: 2 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-05-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2010-2011
• Appeal Filed On: 11-02-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: M SITARAM

Judgement Text

THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH A, HYDERABAD BEFORE SHRI P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER ITA NO. 147/HYD/2016 ASSESSMENT YEAR: 2010-11 QUEENS PLAZA WELFARE ASSOCIATION, SECUNDERABAD. PAN AAAAQ 0097L VS. INCOME TAX OFFICER, WARD 10(1), HYDERABAD. (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE REVENUE BY : SHRI M. SITARAM DATE OF HEARING : 05-05-2016 DATE OF PRONOUNCEMENT : 05-05-2016 O R D E R PER S. RIFAUR RAHMAN, A.M.: THIS APPEAL OF THE ASSESSEE IS DIRECTED AGAINST O RDER DATED 16/11/2015 OF LD. CIT(A)-6, HYDERABAD FOR THE AY 20 10-11. 2. WHEN THIS APPEAL WAS POSTED FOR HEARING ON 05/05 /2016, 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 ASSESSEE IS NOT INTERESTED IN PROSECUTING ITS APPEA L. IT HAS BEEN HELD BY THE HONBLE SUPREME COURT IN THE CASE OF B.N. BHTTACHARGEE & 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. THEREFORE, RESPECTFULLY FOLLOWING THE DECISION OF T HE TRIBUNAL IN THE 2 ITA NO. 147 /HYD/2016 QUEENS PLAZA WELFARE ASSOCIATION, SECBAD. CASE OF MULTIPLAN (INDIA) LTD., (38 ITD 320) AND MA DHYA PRADESH HIGH COURT IN LATE TUKOJIRAO HOLKAR (223 ITR 480), WE DI SMISS THIS APPEAL OF THE ASSESSEE 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 REASONS, WHICH PREVENTED IT FOR ABSENCE ON THE SAID DATE OF HEARING OF THIS APP EAL. 4. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED. PRONOUNCED IN THE OPEN COURT ON 5 TH MAY, 2016. SD/- SD/- (P. MADHAVI DEVI) (S. RIFAUR RAHMAN) JUDICIAL MEMBER AC COUNTANT MEMBER HYDERABAD, DATED: 5 TH MAY, 2016 KV COPY TO:- 1) M/S QUEENS PLAZA WELFARE ASSOCIATION, 1-18-3 86, CELLAR II, QUEENS PLAZA, S.P. ROAD, SECUNDERABAD. 2) ITO, WARD 10(1), HYDERABAD 3) CIT(A)-6, HYDERABAD 4)PR. CIT 6, HYDERABAD 5) THE DEPARTMENTAL REPRESENTATIVE, I.T.A.T., H YDERABAD.