Omprakash Agarwal, Hyderabad V. DCIT, Central Circle-5, Hyderabad

ITA 1714/HYD/2011

• Counselvise Citation: [2017] 128 COUNSELVISE.COM (IT) 2509 (ITAT-HYDERABAD)
• Duration Of Justice: 5 year(s) 7 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-05-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 11-05-2017
• Assessment Year: 2006-2007
• Appeal Filed On: 04-10-2011
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SUMAN MALIK

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES A (SMC), HYDERABAD BEFORE SMT. ASHA VIJAYARAGHAVAN, JUDICIAL MEMBER I.T.A. NO. 1714/HYD/2011 ASSESSMENT YEAR: 2006-07 OMPRAKASH AGARWAL, HYDERABAD. PAN ABSPA 9787R VS. ACIT, CENTRAL CIRCLE 5, HYDERABAD. (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE REVENUE BY : SMT. SUMAN MALIK DATE OF HEARING : 11-05-2017 DATE OF PRONOUNCEMENT : 12-05-2017 O R D E R THIS APPEAL OF THE ASSESSEE IS DIRECTED AGAINST O RDER DATED 10/06/2011 OF LD. CIT(A) - V, HYDERABAD FOR AY 2006 -07. 2. INITIALLY, THIS CASE WAS FIXED FOR HEARING ON 03 /05/2017 AND SINCE NONE APPEARED ON BEHALF OF THE ASSESSEE, THE CASE WAS ADJOURNED TO 08/05/2017. EVEN ON 08/05/2017, NONE A PPEARED ON BEHALF OF THE ASSESSEE AND THE CASE WAS ADJOURNED T O 11/05/2017, WHICH WAS INFORMED TO PARTIES ACCORDINGLY. HOWEVER, TODAY I.E. ON 11/05/2017, NONE APPEARED ON BEHALF OF THE ASSESSEE NOR THERE IS A REQUEST FOR ADJOURNMENT OF THE CASE. IN THESE CIRCU MSTANCES, WE ARE OF THE VIEW THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTING ITS APPEAL. IT HAS BEEN HELD BY THE HONBLE SUPR EME COURT IN THE CASE OF B.N. BHTTACHARGEE & ANR., 118 ITR 46 1 THAT APPEAL DOES NOT MEAN ONLY FILING OF MEMO OF APPEAL BUT ALSO PURSUING IT 2 ITA NO. 1714 /HYD/2011 OMPRAKASH AGARWAL EFFECTIVELY. IN CASES WHERE THE ASSESSEE DOES NOT WANT TO PURSUE THE APPEAL, COURT/TRIBUNAL HAVE INHERENT POWER TO DISMI SS THE APPEAL FOR NON PROSECUTION AS HELD BY HONBLE HIGH COURT OF MU MBAI IN THE CASE OF M/S CHEMIPOL VS. UNION OF INDIA IN EXCISE APPEAL NO. 62 OF 2009. THEREFORE, RESPECTFULLY FOLLOWING THE DECISION OF T HE TRIBUNAL IN THE CASE OF MULTIPLAN (INDIA) LTD., (38 ITD 320) AND MA DHYA PRADESH HIGH COURT IN LATE TUKOJIRAO HOLKAR (223 ITR 480), I DIS MISS THIS APPEAL OF THE ASSESSEE FOR WANT OF PROSECUTION. 3. HOWEVER, THE ASSESSEE IS AT LIBERTY TO SEEK RE CALL OF THIS ORDER BY WAY OF FILING AN M.A., SHOWING SUFFICIENT REASONS, WHICH PREVENTED IT FOR ABSENCE ON THE SAID DATE OF HEARING OF THIS APP EAL. 4. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED. PRONOUNCED IN THE OPEN COURT ON 12 TH MAY, 2017. SD/- (ASHA VI JAYARAGHAVAIN) JU DICIAL MEMBER HYDERABAD, DATED: 12 TH MAY , 2017. KV COPY TO:- 1) OMPRAKASH AGARWAL, C/O TEJPRAKASH TOSHNIWAL , ADVOCATE, 4-1-6/B/4, RAMKOTE, HYDERABAD 500 095 2) ACIT, CENTRAL CIRCLE 5, HYDERABAD 3) CIT(A) V, HYDERABAD 4) CIT - IV, HYDERABAD 5) THE DEPARTMENTAL REPRESENTATIVE, I.T.A.T., H YDERABAD. 6) GUARD FILE 3 ITA NO. 1714 /HYD/2011 OMPRAKASH AGARWAL S.NO. DESCRIPTION DATE INTLS 1. DRAFT DICTATED ON SR.P.S./P.S 2. DRAFT PLACED BEFORE AUTHOR SR.P.S/PS 3 DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER JM/AM 4 DRAFT DISCUSSED/APPROVED BY SECOND MEMBER JM/AM 5 APPROVED DRAFT COMES TO THE SR.P.S./PS SR.P.S./ P.S 6. KEPT FOR PRONOUNCEMENT ON SR. P.S./P.S. 7. FILE SENT TO THE BENCH CLERK SR.P.S./P.S 8 DATE ON WHICH FILE GOES TO THE HEAD CLERK 9 DATE OF DISPATCH OF ORDER