Manjeera Constructions Ltd., Hyd, Hyderabad V. Addl. CIT, Range-16, Hyderabad, Hyderabad

ITA 18/HYD/2016

• Counselvise Citation: [2017] 130 COUNSELVISE.COM (IT) 6256 (ITAT-HYDERABAD)
• Duration Of Justice: 11 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-01-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 06-10-2016
• Assessment Year: 2011-2012
• Appeal Filed On: 07-01-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: A SITARAMA RAO

Judgement Text

THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH A, HYDERABAD BEFORE SHRI P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER ITA NO. 18/HYD/2016 ASSESSMENT YEAR: 2011-12 MANJEERA CONSTRUCTIONS LTD., HYDERABAD. PAN AABCM 4763G VS. ADDL. COMMISSIONER OF INCOME- TAX, RANGE - 16, HYDERABAD. (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE REVENUE BY : SHRI A. SITARAMA RAO DATE OF HEARING : 05-01-2017 DATE OF PRONOUNCEMENT : 05-01-2017 O R D E R PER S. RIFAUR RAHMAN, A.M.: THIS APPEAL OF THE ASSESSEE IS DIRECTED AGAINST O RDER DATED 20/10/2015 OF LD. CIT(A) - 4, HYDERABAD FOR AY 2011 -12. 2. INITIALLY, THIS CASE WAS FIXED FOR HEARING ON 05 /04/2016 AND SINCE NONE APPEARED ON BEHALF OF THE ASSESSEE, THE CASE WAS ADJOURNED TO 30/06/2016, FOR WHICH NOTICE WAS ISSUE D BY RPAD. ON 30/06/2016, AT THE REQUEST OF THE LD. COUNSEL FOR T HE ASSESSEE, THE CASE WAS ADJOURNED TO 06/10/2016. VIDE HONBLE VICE PRESIDENTS ORDER DATED 28/09/2016, THE CASE WAS ADJOURNED TO 0 5/01/2017 FROM 06/10/2016, THE INTIMATION OF WHICH HAS BEEN DISPLA YED ON THE NOTICE BOARD. HOWEVER, TODAY I.E. ON 05/01/2017, NONE APPE ARED ON BEHALF OF THE ASSESSEE NOR THERE IS A REQUEST FOR ADJOURNM ENT OF THE CASE. IN THESE CIRCUMSTANCES, WE ARE OF THE VIEW THAT THE AS SESSEE IS NOT INTERESTED IN PROSECUTING ITS APPEAL. IT HAS BEE N HELD BY THE HONBLE SUPREME COURT IN THE CASE OF B.N. BHTTAC HARGEE & ANR., 2 ITA NO. 18 /HYD/2016 MANJEERA CONSTRUCTIONS LTD., HYD. 118 ITR 461 THAT APPEAL DOES NOT MEAN ONLY F ILING 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. THEREFORE, RESPECT FULLY FOLLOWING THE DECISION OF THE TRIBUNAL IN THE CASE OF MULTIPLAN ( INDIA) LTD., (38 ITD 320) AND MADHYA PRADESH HIGH COURT IN LATE TUKOJIRA O HOLKAR (223 ITR 480), WE DISMISS THIS APPEAL OF THE ASSESSEE FO R 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 5 TH JANUARY, 2017. SD/- SD/- (P. MADHAVI DEVI) (S. RIFAUR RAHMAN) JUDICIAL MEMBER AC COUNTANT MEMBER HYDERABAD, DATED: 5 TH JANUARY, 2017. KV COPY TO:- 1) MANJEERA CONSTRUCTIONS LTD., 304, ADITYA TR ADE CENTRE, AMEERPET HYDERABAD 500 038. 2) ADDL.CIT, RANGE 16, AAYAKAR BHAVAN, BASHEE RBAGH, HYDERABAD 500 004. 3) CIT(A) 4, HYDERABAD 4) CIT - 4, HYDERABAD 5) THE DEPARTMENTAL REPRESENTATIVE, I.T.A.T., H YDERABAD. 6) GUARD FILE 3 ITA NO. 18 /HYD/2016 MANJEERA CONSTRUCTIONS LTD., HYD. 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