M/s Godavari Edible Bran Oil Ltd., Visakhapatnam V. THE DCIT, Kakinada

ITA 164/VIZ/2015

• Counselvise Citation: [2017] 126 COUNSELVISE.COM (IT) 6688 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 2 year(s) 4 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-09-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 11-05-2017
• Assessment Year: 2010-2011
• Appeal Filed On: 06-05-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: V MADHUVANI
• Section: 2

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. 164 / VIZ /201 5 (ASST. YEAR : 20 10 - 1 1 ) M/S. GODAVARI EDIBLE BRAN OIL LTD., D.NO. 34 - 16 - 45, MANDAPETA, E.G. DISTRICT. V S . CIT - 2 , VISAKHAPATNAM . PAN NO. AAACG 8226 F (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE . DEPARTMENT BY : SMT. V. MADHUVANI CIT DR DATE OF HEARING : 14 / 0 9 /201 7 . DATE OF PRONOUNCEMENT : 14 / 0 9 /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 - 2 , VISAKHAPATNAM , DATED 1 9 /0 3 /201 5 FOR THE ASSESSMENT YEAR 20 1 0 - 1 1 . 2. I N THIS CASE, AS MANY AS 08 ADJOURNMENTS HAVE BEEN GRANTED . EVEN TODAY ALSO , NEITHER ASSESSEE NOR HIS REPRESENTATIVE IS ATTENDED BEFORE THE TRIBUNAL. UNDER THESE CIRCUMSTANCES, WE ARE OF THE VIEW THAT THE ASSESSEE IS NOT 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 APP EAL BUT ALSO PURSUING IT EFFECTIVELY. IN CASES WHERE THE ASSESSEE 2 ITA NO. 164/VIZ/2015 ( M/S. GODAVARI EDIBLE BRAN OIL LTD. ) 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. UNI ON 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 I TR 480 (MP), WE DISMISS THE APPEAL OF THE ASSESSEE FOR WANT OF PROSECUTION. 3. IN THE RESULT, APPEAL FILED BY THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON TH IS 1 4 TH DAY OF SEP. , 201 7 . S D / - S D / - ( D.S. SUNDER SINGH ) ( V. DURGA RAO ) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 1 4 TH SEPTEMBER , 201 7 . VR/ - COPY TO: 1. THE ASSESSEE M/S. GODAVARI EDIBLE BRAN OIL LTD., D.NO. 34 - 16 - 45, MANDAPETA, E.G. DISTRICT. 2. THE REVENUE CIT - 2 , VISAKHAPATNAM . 3. THE D.R . , VISAKHAPATNAM. 4. GUARD FILE. BY ORDER (VUKKEM RAMBABU) SR. PRIVATE SECRETARY, ITAT, VISAKHAPATNAM.