Smt. Beta Kakinada Durga, Annavaram V. The ITO, Rajahmundry

ITA 166/VIZ/2017

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 8658 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 11 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-03-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2011-2012
• Appeal Filed On: 30-03-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: V SRINIVASA RAO

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. 166 / VIZ /201 7 (ASST. YEAR : 20 11 - 12 ) SMT. BETA KANAKA DURGA, D.NO. 4 - 146, OPP. PADMAVATHI THEATRE, ANNAVARAM, SANKAVARAM MANDAL, EAST G ODAVARI DISTRICT. V S . IT O , WARD - 4 , RAJAHMUNDRY . PAN NO. AUAPB 4589 K (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE . DEPARTMENT BY : SHRI V. SRINIVASA RAO - SR. DR DATE OF HEARING : 15 / 0 3 /201 8 . DATE OF PRONOUNCEMENT : 28 / 0 3 /201 8 . 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 02 /0 1 /201 7 FOR THE ASSESSMENT YEAR 20 11 - 12 . 2. IN THIS CASE, N OTICE FOR HEARING WAS SENT AND DULY SERVED ON THE ASSESSEE BY FIXING THE CASE ON 18 /0 7 /2017 . DUE TO NON - APPEARANCE OF THE ASSESSEE, CASE WAS ADJOURNED TO 04/09/2017 AND SUBSEQUENTLY TO 17/10/2017, 26/12/2017 , 24/01/2018 & 15/03/2018 . EVEN TODAY ALSO I.E. ON 15/03 /201 8 , NEITHER 2 ITA NO. 166/VIZ/2017 ( SMT. BETA KANAKA DURGA ) APPEARED NOR FILED ANY ADJOURNMENT APPLICATION ON BEHALF OF THE ASSESSEE . UNDER THESE CIRCUMSTANCES, WE ARE OF THE VIEW THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTING HER 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 FILIN G 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 TUKOJI RAO HOLKAR 223 ITR 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 OPEN COURT ON TH IS 2 8 T H DAY OF MARCH , 201 8 . S D / - S D / - ( D.S. SUNDER SINGH ) ( V. DURGA RAO ) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 2 8 T H MARCH , 201 8 . VR/ - 3 ITA NO. 166/VIZ/2017 ( SMT. BETA KANAKA DURGA ) COPY TO: 1. THE ASSESSEE SMT. BETA KANAKA DURGA, D.NO. 4 - 146, OPP. PADMAVATHI THEATRE, ANNAVARAM, SANKAVARAM MANDAL, EAST GODAVARI DISTRICT. 2. THE REVENUE - ITO, WARD - 4 , RAJAHMUNDRY . 3. THE CIT , RAJAHMUNDRY . 4. THE CIT(A) , RAJAHMUNDRY . 5. THE D.R . , VISAKHAPATNAM. 6. GUARD FILE. BY ORDER (VUKKEM RAMBABU) SR.PS, ITAT, VIZAG.