Pulane Constructions Private Limited , Vijayawada V. Dy. Commissioner of Income Tax , Central Circle-2(4), Hyderabad

ITA 1748/Hyd/2018

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 4536 (ITAT-HYDERABAD)
• Duration Of Justice: 5 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-02-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB-A
• Next Hearing Date: 01-02-2019
• Assessment Year: 2013-2014
• Appeal Filed On: 27-08-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH A , HYDERABAD BEFORE S MT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI S . RIFAUR RAHMAN , ACCOUNTANT MEMBER ITA NO. 1748 /H YD/201 8 ASSESSMENT YEAR: 20 13 - 14 PULANE CONSTRUCTIONS PVT. LTD., HYDERABAD. PAN A A ECP 7794D VS. DY. COMMISSIONER OF INCOME - TAX, CENTRAL CIRCLE 2(4), HYD. (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE REVENUE BY : S MT. MATTA PADMA DATE OF HEARING : 01 - 0 2 - 201 9 DATE OF PRONOUNCEMENT : 08 - 0 2 - 201 9 O R D E R PER S . RIFAUR RAHMAN, A .M.: TH IS APPEAL FILED BY ASSESSEE IS DIRECTED AGAINST THE ORDER O F CIT(A) 1 2 , HYDERABAD, DATED 1 6/02/2018 FOR AY 2013 - 14 . 2. WHEN TH IS APPEAL W AS POSTED FOR HEARING ON 01 /0 2 /201 9 , NONE APPEARED ON BEHALF OF THE ASSESSEE NOR THE DEFECTS RAISED BY THE REGISTRY WERE RECTIFIED THOUGH THE NOTICE HAS BEEN SERVED . IN THESE CIRCUMSTANCES, WE ARE OF THE VIEW THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTING ITS APPEAL. IT HAS BEEN HELD BY THE HONBLE SUPREME COURT IN THE CASE OF B.N. BHTTACHARGEE & 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, COU RT/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. THEREFORE, RESPECTFULLY FOLLOWING THE DECISION OF THE TRIBUNAL IN THE CASE OF MULTIPLAN (INDIA) LTD., (38 ITD 320) AND 2 ITA NO . 1748 /HYD/201 8 PULANE CONSTRUCTIONS PVT. LTD., VIJAYAWADA MADHYA PRADESH HIGH COURT IN LATE TUKOJIRAO HOLKAR (223 ITR 480), WE DISMISS TH ESE APPEAL S OF THE ASSESSEE FOR WANT OF PROSECUTION. 3. EVEN ON MERITS , THE ASSESSEE FILED ITS RETURN OF INCOME FOR T HE AY 2013 - 14 ON 31/10/2013 DECLARING TOTAL INCOME AT RS. 1, 81,200 / - THE AO ASSESSED THE TOTAL INCOME OF THE ASSESSEE AT RS. 47,94,350/ - AS AGAINST THE RETURNED INCOME OF RS. 1,81,200/ - BY MAKING SOME ADDITIONS. 3.1 ON APPEAL, THE CIT(A) PARTLY ALLOWED THE APPEAL. 4. SINCE, THERE IS NO REPRESENTATION FROM THE ASSESSEE AND THE FINDINGS OF THE CIT(A ) ARE UNCONTROVERTED, WE UPHOLD THE ORDER S OF CIT ( A ) IN ALL THE APPEALS UNDER CONSIDERATION AND DISMISS THE APPEAL S OF THE ASSESSEE. 5 . IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED. PRONOUNCED IN THE OPEN COURT ON 8 TH FEBRUARY , 201 9. SD/ - SD / - ( P. MADHAVI DEVI ) (S . RIFAUR RAHMAN ) JUDICIAL MEMBER ACCOUNTANT MEMBER HYDERABAD, DATED: 8 TH FEBRUARY, 2 01 9. KV COPY TO: - 1) M/S PULANE CONSTRUCTIONS PVT. LTD., C/O M.V. PRASAD, CA, D. NO. 7 - 13, 4 TH LINE, SIDDARTHA NAGAR, VIJAYAWADA - 520010 2) DCI T, CENTRAL CIRCLE 2 ( 4 ), 6 TH FLOOR, BASHEERBAGH, AAYAKAR BHAVAN, HYD. . 3) CIT(A) 1 2 , HYDERABAD. 4) PR. CIT (CENTRAL) , HYD . 5 ) THE DEPARTMENTAL REPRESENTATIVE, I.T.A.T., HYDERABAD. 6 ) GUARD FILE