Stiles India Limited , Hyderabad V. Income Tax Officer, Ward-1(1), Hyderabad

ITA 1568/Hyd/2018

• Counselvise Citation: [2018] 119 COUNSELVISE.COM (IT) 1401 (ITAT-HYDERABAD)
• Duration Of Justice: 4 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-11-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2013-2014
• Appeal Filed On: 18-07-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: NILANJAN DEY
• Assessee Lawyers: N O N E

Judgement Text

ITA NO 1568 OF 2018 STILES INDIA LTD HYDERABAD. PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD A BENCH, HYDERABAD BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI S.RIFAUR RAHMAN, ACCOUNTANT MEMBER ITA NO.1568/HYD/2018 (ASSESSMENT YEAR:2013-14) M/S.STILES INDIA LTD HYDERABAD PAN: AADCS`1249M VS INCOME TAX OFFICER WARD 1(1) HYDERABAD (APPELLANT) (RESPONDENT) FOR ASSESSEE : N O N E FOR REVENUE : SHRI NILANJAN DEY, DR O R D E R PER SMT. P. MADHAVI DEVI, J.M. THIS IS ASSESSEES APPEAL FOR THE A.Y 2013-14 AGAIN ST THE ORDER OF THE CIT (A)-TIRUPATI, DATED 17.05.2018 . 2. WHEN THE APPEAL CAME UP FOR HEARING ON 27.11.2018, WE NOTICE THAT NONE APPEARED FOR THE ASSESSEE, NOR THERE WAS ANY NOTICE FOR ADJOURNMENT. THEREFORE, IT IS PRESUMED THAT THE ASSESSEE IS NOT INTERESTED TO PROCEED WITH THE APPE AL. 3. 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 PURSUIN G IT EFFECTIVELY. IN CASES WHERE THE ASSESSEE DOES NOT WANT TO PURSUE THE APPEAL, DATE OF HEARING : 27.11.2018 DATE OF PRONOUNCEMENT : 29.11.2018 ITA NO 1568 OF 2018 STILES INDIA LTD HYDERABAD. PAGE 2 OF 2 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 ABOVE DECISIO N AND ALSO OF THE TRIBUNAL IN THE CASE OF MULTIPLAN (INDIA) LTD., (38 ITD 320) AND MADHYA PRADESH HIGH COURT IN LATE TUKOJIRAO HOLKAR (223 ITR 480), WE DISMISS THE APPEAL OF THE ASSESSEE FOR WAN T OF PROSECUTION. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DIS MISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 29 TH NOVEMBER, 2018. SD/- SD/- (S.RIFAUR RAHMAN) ACCOUNTANT MEMBER (P. MADHAVI DEVI) JUDICIAL MEMBER HYDERABAD, DATED 29 TH NOVEMBER, 2018. VINODAN/SPS COPY TO: 1 M/S. STILES INDIA LTD, LAKSHMI NAGARAM, PANAPAKKA M PO, CHANDRAGIRI MANDAL, CHITTORO DISTT. 517101 2 ITO WARD 1(1) TIRUPATHI 3 CIT (A)-THIRUPATHI 4 PR. CIT - THIRUPATHI 5 THE DR, ITAT HYDERABAD 6 GUARD FILE BY ORDER