Bandaru Varalakshmi, Visakhapatnam V. The ITO, Anakapalle

ITA 172/VIZ/2016

• Counselvise Citation: [2017] 126 COUNSELVISE.COM (IT) 6754 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 1 year(s) 4 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-08-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 04-04-2017
• Assessment Year: 2011-2012
• Appeal Filed On: 02-04-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM . , . . , BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER & SHRI D.S. SUNDER SINGH , ACCOUNTANT MEMBER . / I . T .A.NO. 172 /VIZ/ 201 6 ( / ASSESSMENT YEAR: 20 11 - 1 2 ) BANDARU VARALAKSHMI CHEEDIKADA CHEEDIKADA MANDAL VISAKHAPATNAM DISTRICT - 531028 [PAN :A MZPB9326M ] INCOME TAX OFFICER WARD - 1 ANAKAPALLI ( / APPELLANT) ( / RESPONDENT) / A SSESSEE BY : NONE / R EVENUE BY : SHRI M.N.MURTHY NAIK, DR / DATE OF H EARING : 2 3 .0 8 .2017 / DATE OF P RONOUNCEMENT : 23 . 08. 2017 / O R D E R PER D.S. SUNDER SINGH , ACCOUNTANT MEMBER : THIS APPEAL IS FILED BY THE ASSESSEE AGAINST THE ORDER OF THE CIT (A) - 2, VISAKHAPATNAM VIDE ITA NO.80/2014 - 15/ITO/W - 1/AKP/2015 - 16 DATED 22.12.2015 FOR THE A.Y. 20 11 - 12 . 2 ITA NO S . 172 /VIZ/201 6 BANDARU VARALAKSHMI 2. IN THIS CASE, NOTICE WAS ISSUED FIXING THE CASE FOR HEARING ON 23. 08 .201 7 AND THE NOTICE OF HEARING WAS DULY SENT BY REGD. POST. HOWEVER, ON 23. 08 .201 7 , NEITHER ASSESSEE ATTENDED NOR THERE WAS ANY REQUEST FOR ADJOURNMENT. IN THESE CIRCUMSTANCES, WE ARE OF THE VIEW THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTING H ER APPEAL. IT HAS BEEN HELD BY THE HONBLE SUPREME COURT IN THE CASE OF B.N. BHATTACH ARGEE & 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 - PROSECUTIO N, 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 PROSECUTION. 3 ITA NO S . 172 /VIZ/201 6 BANDARU VARALAKSHMI 3. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DISMISSED. T HE ABOVE ORDER WAS PRONOUNCED IN THE OPEN COURT ON AUG 20 17 . SD/ - SD/ - ( . ) ( . . ) (V. DURGA RAO) ( D.S. SUNDER SINGH ) /JUDICIAL MEMBER /ACCOUNTANT MEMBER /VISAKHAPATNAM /DATED : 23 . 0 8 .2017 L. RAMA, SPS / COPY OF THE ORDER FORWARDED TO : - 1 / THE A SSESSEE BANDARU VARALAKSHMI, CHEEDIKADA, CHEEDIKADA MANDAL, VISAKHAPATNAM DISTRICT - 531028 2 . / THE RE VENUE THE ITO, WARD - 1, ANAKAPALLI 3 . / THE COMMISSIONER OF INCOME TAX - 2, VI SAKHAPATNAM 4 . ( ) / THE CIT (APPEALS) - 2 , VI SAKHAPATNAM 5 . , , / DR, ITAT, VISAKHAPATNAM 6 . / GUARD FILE / BY ORDER // TRUE COPY // SR. PRIVATE SECRETARY ITAT, VISAKHAPATNAM