Arunachalam Manickavel,Prop: Bharathi Soap Works, 1st lane, Guntur V. THE ACIT, CIRCLE - 2(1), Guntur

ITA 170/VIZ/2014

• Counselvise Citation: [2017] 128 COUNSELVISE.COM (IT) 6430 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 2 year(s) 10 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-03-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 06-01-2017
• Assessment Year: 2006-2007
• Appeal Filed On: 28-04-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

ITA NO. 143 & 168 - 174/VIZ/2014 (SMT. PARIMALA MANICKAVEL & OTHERS) 1 , , IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM . , . , BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER & SHRI G. MANJ UNATHA, ACCOUNTANT MEMBER . / I . T .A.NO. 143 /V IZ / 2014 ( / ASSESSMENT YEAR : 2010 - 11 ) SMT. PARIMALA MANICKAVEL, DIRECTOR OF BHARATHI COTTON & GINNING MILL (P) LTD., 11/25, GORANTLA, AMARAVATHI ROAD, GUNTUR. VS. DCIT , CENTRAL CIRCLE, VIJAYAWADA. [ PAN: AHWPM 9939 P ] ( / APPELLANT) ( / RESPONDENT ) . / I.T.A.NO S . 168 TO 174 /V IZ / 2014 ( / ASSESSMENT YEAR S : 200 4 - 05 TO 2010 - 11 ) ARUNACHALAM MANICKAVEL , PROP : BHARATHI SOAP WORKS, 1 ST LINE, INDIRA GANDHI NAGAR, NALLACHERUVU, GUNTUR. VS. DCIT, CENTRAL CIRCLE, VIJAYAWADA. [ PAN: ACFPA 3107 K ] ( / APPELLANT) ( / RESPONDENT ) / APP ELLANT S BY : NONE / RESPONDENT BY : G. GURUSAMY CIT DR S.R.S. NARAYAN SR. DR / DATE OF HEARING : 21/03/2017 / DATE OF P RONOUNCEMENT : 21/03/2017 ITA NO. 143 & 168 - 174/VIZ/2014 (SMT. PARIMALA MANICKAVEL & OTHERS) 2 / O R D E R PER V . DURGA RAO, JUDICIAL MEMBER : ITA NO. 143/VIZ/2014 FILED BY THE ASSESSEE - SMT.PARIMALA MANICKAVEL AGAINST THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS) , GUNTUR , DATED 29/01/2014 FOR THE ASSESSMENT YEAR 2010 - 11 . ITA NOS. 168 TO 174/VIZ/ 2014 HAVE BE EN FILED BY THE ASSESSEE - ARUNACHALAM MANICKAVEL AGAINST THE COMMON ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS) , GUNTUR, DATED 29 /01/2014 FOR THE ASSESSMENT YEAR S 2004 - 05 TO 2010 - 11 . I.T.A.NO.143/VIZ/2014 2. THIS APPEAL WAS POSTED FOR HEARING ON 30/0 5/2016. ON THAT DATE, NONE APPEARED NOR FILED ANY APPLICATION FOR ADJOURNMENT ON BEHALF OF THE ASSESSEE . ACCORDINGLY, CASE WAS ADJOUR N ED TO 13/07/2016 . ON 13/07/2016 , AT THE REQUEST OF THE AUTHORIZED REPRESENTATIVE OF THE ASSESSEE , CASE WAS ADJOURNED TO 07/09/2016 . O N 07/09/2016 , NONE APPEARED NOR FILED ANY ADJOURNMENT APPLICATION ON BEHALF OF THE ASSESSEE . ACCORDINGLY , CASE W AS ADJOURNED TO 06/01/ 2017 AND AGAIN ADJOURNED TO 21/03/2017 . ON 21/03/2017, B Y FILING AN APPLICATION DATED 16/03/2017, ASSESSEE SEEKS ADJOURNMENT ON THE GROUND THAT HE ITA NO. 143 & 168 - 174/VIZ/2014 (SMT. PARIMALA MANICKAVEL & OTHERS) 3 IS HAVING WORK PRESSURE IN INCOME TAX DEPARTMENT . AS THE REASON FOR SEEKING ADJOURNMENT IS NOT JUSTIFIABLE, WE REJECT THE ADJOURNM EN T APPLICATION OF THE ASSESSEE. I.T.A.NO S . 168 TO 174 /VIZ/2014 3. IN THESE APPEALS ALSO, ASSESSEE SEEKS ADJOURNMENT ON THE SAME GROUND AS MENTIONED IN PRECEDING PARAGRAPH. HENCE, OUR DECISION ON ADJOURNMENT APPLICATION IN ITA NO .143/VIZ/2014 SHALL APPLICABLE TO THESE APPEALS ALSO. 4. IN VIEW OF OUR FOREGOING DISCUSSION ON ADJOURNMENT A PPLICATION , WE ARE OF THE VIEW THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTING HIS APPEAL S . T HE HONBLE SUPREME COURT IN THE CASE OF B.N. BHATTACHARGEE & ANR., ( 118 ITR 461 ) HELD THAT APPEAL DOES NOT MEAN ONLY FILING OF MEMO OF APPEAL BUT ALSO PURSUING IT EFFECTIVELY. IN CASE WHERE THE ASSESSEE DOES NOT WANT TO PURSUE THE APPEAL, COURT/TRIBUNAL HA S INHERENT POWER TO DISMISS THE APPEAL FOR NON - PROSECUTION, AS HELD BY THE HONBLE HIGH COURT OF MUMBAI IN THE CASE OF M/S . CHEMIPOL VS. UNION OF INDIA IN EXCIS E 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 THE CASE OF LATE ITA NO. 143 & 168 - 174/VIZ/2014 (SMT. PARIMALA MANICKAVEL & OTHERS) 4 TUKOJIRAO HOLKAR 223 ITR 480 ( MP), WE DISMISS THE APPEAL S OF THE ASSESSEE S FOR WANT OF PROSECUTION. 5 . IN THE RESULT, ALL THE APPEAL S OF THE ASSESSEE S ARE DISMISSED. O RDER PRONOUNCED IN THE OPEN COURT ON 21 ST MARCH, 2017 . S D/ - S D/ - ( . ) ( . ) ( G. MANJUNATHA) ( V. DURGA RAO ) / ACCOUNTANT MEMBER / JUDICIAL MEMBER /VISAKHAPATNAM: / DATED : 21/03 /2017 VR /SPS / COPY OF THE ORDER FORWARDED TO : - 1. / THE APPELLANT A) SMT. PARIMALA MANICKAVEL, DIRECTOR OF BHARATHI COTTON & GINNING MILL (P) LTD., 11/25, GORANTLA, AMARAVATHI ROAD, GUNTUR. B) ARUNACHALAM MANICKAVEL, PROP : BHARATHI SOAP WORKS, 1ST LINE, INDIRA GANDHI NAGAR, NALLACHERUVU, GUNTUR. 2. / THE RESPONDENT DCIT, CENTRAL CIRCLE, VIJAYAWADA. 3. / THE CIT ( CENTRAL ) , HYDERABAD. 4 . ( ) / THE CIT(A) , GUNTUR. 4 . , , / DR, ITAT, VISAKHAPATNAM 6 . / GUARD FILE / BY ORDER // TRUE COPY // SENIOR PRIVATE SECRETARY , / ITAT, VISAKHAPATNAM