Boppudi Ravichandra, Anaparthy V. THE ACIT, Eluru

ITA 160/VIZ/2015

• Counselvise Citation: [2017] 126 COUNSELVISE.COM (IT) 6779 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 2 year(s) 3 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-08-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 28-03-2017
• Assessment Year: 2011-2012
• Appeal Filed On: 05-05-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: Y SESHA SRINIVAS

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM BENCH, VISAKHAPATNAM BEFORE SHRI V. DURGA RAO , HONBLE JUDICIAL MEMBER & SHRI D.S. SUNDER SINGH, HONBLE ACCOUNTANT MEMBER ITA NO. 160 / VIZ /201 5 (ASST. YEAR : 20 11 - 12 ) BOPPUDI RAVICHANDRA, 28 - 1 - 133/2, 3 RD LANE, SANTHI NAGAR, ELURU . V S . AC IT, CIRCLE - 1, ELURU. PAN NO. ACKPR 1360 C (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE . DEPARTMENT BY : SHRI Y. SESHA SRINIVAS - SR. DR DATE OF HEARING : 18 / 0 8 /201 7 . DATE OF PRONOUNCEMENT : 18 / 0 8 /201 7 . O R D E R PER V. DURGA RAO, JUDICIAL MEMBER THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF COMMISSIONER OF INCOME TAX (APPEALS) , RAJAHMUNDRY , DATED 27 /0 2 /201 5 FOR THE ASSESSMENT YEARS 20 11 - 12 . 2. IN THIS CASE, N OTICE FOR REMOVING DEFECT HAS BEEN ISSUED AND DULY SERVED ON THE ASSESSEE ON 24 / 08/2015 , BUT OF NO AVAIL . ON 06/08/2016, A GAIN NOTICE FOR CURING THE DEFECT HAS BEEN ISSUED AND SERVED ON THE ASSESSEE BY FIXING THE CASE ON 02/09/2016, WHICH WAS AGAIN ADJOURNED TO 10/01/2017, 28/03/2017, 23/05/2017 AND 23/06/2017 . FOR THE FIRST TIME ON 23/06/2017 , ASSESSEES COUNSEL HAS FILED AN APPLICATION FOR ADJOURNMENT. AS PRAYED, CASE IS ADJOURNED TO 18/08/2017. EVE N TODAY ALSO NEITHER ASSESSEE ATTENDED NOR FILED ANY ADJOURNMENT APPLICATION. UNDER THESE CIRCUMSTANCES, WE ARE OF THE VIEW THAT THE ASSESSEE IS NOT 2 ITA NO. 160/VIZ/2015 ( BOPPUDI RAVICHANDRA ) INTERESTED IN PROSECUTING HIS APPEAL. IT HAS BEEN HELD BY THE HONBLE SUPREME COURT IN THE CASE OF B.N. BHATTACHARGEE & ANR., 118 ITR 461 THAT APPEAL DOES NOT MEAN ONLY FILING OF MEMO OF APPEAL BUT ALSO PURSUING IT EFFECTIVELY. IN CASES WHERE THE ASSESSEE DOES NOT WANT TO PURSUE THE APPEAL, COURT/TRIBUNAL HAVE INHERENT POWER TO DISMISS THE APPEAL 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. IN VIEW OF THE RATIO LAID DOWN BY THE HONBLE COURTS AND ALSO FOLLOWING THE DECISION 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 (MP), WE DISMISS THE APPEAL OF THE ASSESSEE FOR WANT OF PRO SECUTION. 3. IN THE RESULT, APPEAL FILED BY THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON TH IS 1 8 TH DAY OF AUGUST , 201 7 . SD/ - SD/ - ( D.S. SUNDER SINGH ) ( V. DURGA RAO ) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 1 8 TH AUGUST , 201 7 . VR/ - COPY TO: 1. THE ASSESSEE BOPPUDI RAVICHANDRA, 28 - 1 - 133/2, 3 RD LANE, SANTHI NAGAR, ELURU. 2. THE REVENUE - AC IT, CIRLCE - 1, ELURU . 3. THE CIT , RAJAHMUNDRY . 4. THE CIT(A) - 1 , VISAKHAPATNAM . 5. THE D.R . , VISAKHAPATNAM. 6. GUARD FILE. BY ORDER