Sri Maganti Krishna Mohan, V. The CIT, Rajahmundry, Rajahmundry

ITA 181/VIZ/2012

• Counselvise Citation: 18125314 RSA 2012
• Duration Of Justice: 2 year(s) 2 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-07-2014
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2007-2008
• Appeal Filed On: 21-05-2012
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: K V N CHARYA
• Assessee Lawyers: N O N E

Judgement Text

ITA NO.181/VIZAG/2012 MAGANTI KRISHNA MOHAN, KOTHAPALLI IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM BENCH, VISAKHAPATNAM BEFORE: SHRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER AND SHRI SAKTIJIT DEY, JUDICIAL MEMBER ITA NO. 181 /VIZAG/ 2012 ASSESSMENT YEAR : 2007-08 MAGANTI KRISHNA MOHAN KOTHAPALLI VS. CIT RAJAHMUNDRY (APPELLANT) (RESPONDENT) PAN NO.ALMPM 1952C ASSESSEE BY: N O N E REVENUE BY: SHRI K.V.N. CHARYA, CIT DATE OF HEARING : 11.07.2014 DATE OF PRONOUNCEMENT : 30.07.2014 ORDER PER BENCH:- THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE CIT RAJAHMUNDRY DATED 24.02.2012 FOR THE A.Y. 2007-08. 2. IN THIS CASE, NOTICE WAS ISSUED FIXING THE CASE FOR HEARING ON 11.07.2014 AND THE NOTICE OF HEARING WAS DULY SENT BY REGD. POST. HOWEVER, ON 11.07.2014, NEITHER ASSESSEE ATTENDED N OR THERE WAS ANY REQUEST FOR ADJOURNMENT. IN THESE CIRCUMSTANCES , WE ARE OF THE VIEW THAT THE ASSESSEE IS NOT INTERESTED IN PROSECU TING HIS APPEAL. IT HAS BEEN HELD BY THE HONBLE SUPREME COURT IN THE C ASE OF B.N. BHATTACHARGEE & ANR., 118 ITR 461 THAT APPEAL DOES NOT MEAN ONLY FILING OF MEMO OF APPEAL BUT ALSO PURSUING IT EFFEC TIVELY. IN CASES WHERE THE ASSESSEE DOES NOT WANT TO PURSUE THE APPE AL, COURT/TRIBUNAL HAVE INHERENT POWER TO DISMISS THE A PPEAL FOR NON- PROSECUTION, AS HELD BY HONBLE HIGH COURT OF MUMBA I 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 A ND ALSO FOLLOWING THE DECISION OF THE TRIBUNAL IN THE CASE OF MULTIPL AN (INDIA) LTD., 38 ITD 320 AND MADHYA PRADESH HIGH COURT IN LATE TUKOJ IRAO HOLKAR ITA NO.181/VIZAG/2012 MAGANTI KRISHNA MOHAN, KOTHAPALLI 2 223 ITR 480 (MP), WE DISMISS THE APPEAL OF THE ASSE SSEE FOR WANT OF PROSECUTION. 3. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DISMISSED. PRONOUNCED IN THE OPEN COURT ON 30 TH JULY14 SD/- SD/- (SAKTIJIT DEY) (J. SUDHAKAR REDDY) JUDICIAL MEMBER ACCOUNTANT MEMBER VG/SPS VISAKHAPATNAM, DATED 30 TH JULY, 2014 COPY TO 1 MAGANTI KRISHNA MOHAN, PROP: SAI DURGA BHAVANI WI NES, KOTHAPALLI 2 THE CIT, RAJAHMUNDRY 3 THE CIT (A) , RAJAHMUNDRY 4 THE DR, ITAT, VISAKHAPATNAM. 5 GUARD FILE. BY ORDER SENIOR PRIVATE SECRETARY INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM