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

ITA 1888/Hyd/2018

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 3192 (ITAT-HYDERABAD)
• Duration Of Justice: 5 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-02-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB-B
• Assessment Year: 2015-2016
• Appeal Filed On: 14-09-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SATYA PINISETTY
• Section: 201; 22

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES B, HYDERABAD BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER I.T.A. NO. 1887/HYD/2018 ASSESSMENT YEAR: 2015-16 AGRI GOLD FARM ESTATES INDIA PRIVATE LIMITED, HYDERABAD [PAN: AADCA9678C] VS THE DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(4), HYDERABAD (APPELLANT) (RESPONDENT) I.T.A. NO. 1888/HYD/2018 ASSESSMENT YEAR: 2015-16 AGRI GOLD CONSTRUCTIONS PVT. LTD., HYDERABAD [PAN: AADCA5210E] VS THE DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(4), HYDERABAD (APPELLANT) (RESPONDENT) FOR ASSESSEE : NONE FOR REVENUE : S HRI SATYA P INISETTY, D R DATE OF HEARING : 2 2 - 0 2 - 201 9 DATE OF PRONOUNCEMEN T : 22 - 0 2 - 201 9 O R D E R PER S. RIFAUR RAHMAN, A.M. : BOTH THESE APPEALS PREFERRED BY ASSESSEE ARE DIRECT ED AGAINST THE ORDERS OF THE COMMISSIONER OF INCOME TA X (APPEALS)- 12, HYDERABAD, BOTH, DATED 26-03-2018 FOR THE AY. 2 015-16. I.T.A. NO. 1887 & 1888/HYD/2018 :- 2 -: 2. WHEN THESE APPEALS WERE FIXED FOR HEARING ON 22- 02-2019, NONE APPEARED ON BEHALF OF ASSESSEE NOR THERE WAS A NY REQUEST FOR ADJOURNMENT. EVEN, THE ASSESSEE HAS NOT RECTIFI ED THE DEFECTS POINTED OUT BY THE REGISTRY THROUGH NOTICE DATED 26 /09/2018. AS PER PROCEDURE, THE DEFECTS MUST BE RECTIFIED WITHIN 15 DAYS OF ISSUING THE DEFECT MEMO, WHICH WAS ISSUED IN THESE CASES, INITIALLY, ON 26/09/2018 AND 11/01/2019 AND NOTICE D THAT THE MEMO RETURNED UNSERVED WITH THE ENDORSEMENT INSUFF ICIENT ADDRESS. SINCE THE ASSESSEE HAS NOT PROVIDED PROP ER/CORRECT ADDRESS, IT IS PRESUMED THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTING ITS APPEAL. 3. IT HAS BEEN HELD BY THE HONBLE SUPREME COURT IN THE CASE OF B.N. BHTTACHARGEE & ANR., [118 ITR 461] TH AT 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 D ISMISS THE APPEAL FOR NON PROSECUTION AS HELD BY HONBLE HIGH COURT OF MUMBAI IN THE CASE OF M/S CHEMIPOL VS. UNION OF IND IA IN EXCISE APPEAL NO. 62 OF 2009. THEREFORE, RESPECTFULLY FOLL OWING THE DECISION OF THE TRIBUNAL IN THE CASE OF MULTIPLAN ( INDIA) LTD., [38 ITD 320] AND MADHYA PRADESH HIGH COURT IN LATE TUKO JIRAO HOLKAR [223 ITR 480], WE DISMISS THESE APPEALS OF THE ASSE SSEE FOR NON- RECTIFICATION OF THE DEFECTS AND ALSO FOR WANT OF P ROSECUTION. 4. HOWEVER, THE ASSESSEE IS AT LIBERTY TO SEEK RE CALL OF THIS ORDER, IF SO DESIRES, AFTER RECTIFYING THE DEFECTS BY WAY OF FILING AN M.A., SHOWING SUFFICIENT REASONS, WHICH PREVENTED THEM FOR ABSENCE ON THE SAID DATE OF HEARING OF THESE APPEAL S. I.T.A. NO. 1887 & 1888/HYD/2018 :- 3 -: 5. IN THE RESULT, THE APPEALS FILED BY ASSESSEES AR E DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 22 ND FEBRUARY, 2019 SD/- SD/- (P. MADHAVI DEVI) (S. RIF AUR RAHMAN) JUDICIAL MEMBER ACCOUNTANT M EMBER HYDERABAD, DATED 22 ND FEBRUARY, 2019 TNMM COPY TO : 1. M/S. AGRI GOLD FARM ESTATES INDIA PRIVATE LIMITE D, C/O. M.V. PRASAD, CHARTERED ACCOUNTANT, D.NO. 60-7- 13, 4 TH LI NE, SIDDHARTHA NAGAR, VIJAYAWADA . 2. THE DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRC LE-2(4), HYDERABAD. 3 . CIT (APPEALS) - 1 2 , HYDERABAD. 4. PR. CIT (CENTRAL) , HYDERABAD. 5 . D. R . ITAT, HYDERABAD. 6. GUARD FILE.