BSCPL-SCL-Joint Venture, Hyderabad, Hyderabad V. Addl.CIT, TDS, Range-14, Hyderabad, Hyderabad

ITA 1525/HYD/2016

• Counselvise Citation: [2017] 130 COUNSELVISE.COM (IT) 6163 (ITAT-HYDERABAD)
• Duration Of Justice: 2 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-02-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2008-2009
• Appeal Filed On: 11-11-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: U MINICHANDRAN

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH B, HYDERABAD BEFORE SMT P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER ITA NOS. 1524, 1525 & 1526/HYD/2016 ASSESSMENT YEARS: 2007-08, 2008-09 & 2009-10 M/S BSCPL-SCL-JV, HYDERABAD. AAEFB 5529K VS. ASST. COMMISSIONER OF INCOME-TAX, TDS RANGE 14, HYDERABAD. (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE REVENUE BY : SMT. U MINI CHANDRAN DATE OF HEARING 30-01-2017 DATE OF PRONOUNCEMENT 03-02-2017 O R D E R PER S. RIFAUR RAHMAN, A.M.: THESE THREE APPEALS FILED BY SAME ASSESSEE ARE DIR ECTED AGAINST THE ORDER OF CIT(A) - 8, HYDERABAD, ALL DAT ED, 11 TH AUGUST, 2016 FOR AYS 2007-08, 2008-09 AND 2009-10. 2. NOTICE DATED 13/12/2016 FIXING THE DATE OF HEARI NG OF APPEALS ON 30/01/2017 AND THE DEFECTS NOTICED IN THE APPEA L WAS SERVED ON THE ASSESSEE THROUGH RPAD, FOR WHICH RECEIPT OF ACK NOWLEDGMENT IS ON RECORD. HOWEVER, ON 30/01/2017 NONE APPEARED ON BEHALF OF THE ASSESSEE NOR THE DEFECTS POINTED OUT IN THE SAID NO TICE HAD BEEN CURED BY THE ASSESSEE. IN THESE CIRCUMSTANCES, WE A RE OF THE VIEW THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTING ITS APPEALS. IT HAS BEEN HELD BY THE HONBLE SUPREME COURT IN THE C ASE 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 2 ITA NOS. 1524 TO 1526/H/16 BSCPL-SCL-JV 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 CASE OF MULTIPLAN (INDIA) LTD., (38 ITD 320) AND MA DHYA PRADESH HIGH COURT IN LATE TUKOJIRAO HOLKAR (223 ITR 480), WE DI SMISS THESE 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 THESE AP PEALS. 4. IN THE RESULT, THE APPEALS FILED BY THE ASSESSEE ARE DISMISSED. PRONOUNCED IN THE OPEN COURT ON 3 RD FEBRUARY, 2017. SD/- SD/- (P. MADHAVI DEVI) (S. RIFAUR RAHM AN) JUDICIAL MEMBER A CCOUNTANT MEMBER HYDERABAD, DATED: 3 RD FEBRUARY, 2017 KV COPY TO:- 1) M/S BSCPL-SCL-JV, H.NO. 8-2-502/1/A, JIVI TOWERS , ROAD NO. 7, BANJARA HILLS, HYDERABAD 500 034 2) ADDL. CIT, TDS RANGE 14, HYDERABAD. 3) CIT(A) - 8, HYDERABAD 4 CIT (TDS), HYDERABAD 5) THE DEPARTMENTAL REPRESENTATIVE, I.T.A.T., HYDE RABAD. 6) GUARD FILE 3 ITA NOS. 1524 TO 1526/H/16 BSCPL-SCL-JV S.NO. DESCRIPTION DATE INTLS 1. DRAFT DICTATED ON SR.P.S./P.S 2. DRAFT PLACED BEFORE AUTHOR SR.P.S/PS 3 DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER JM/AM 4 DRAFT DISCUSSED/APPROVED BY SECOND MEMBER JM/AM 5 APPROVED DRAFT COMES TO THE SR.P.S./PS SR.P.S./ P.S 6. KEPT FOR PRONOUNCEMENT ON SR. P.S./P.S. 7. FILE SENT TO THE BENCH CLERK SR.P.S./P.S 8 DATE ON WHICH FILE GOES TO THE HEAD CLERK 9 DATE OF DISPATCH OF ORDER