Avon Organics Ltd., Hyd, Hyderabad V. ACIT, Circle-8(1), Hyderabad, Hyderabad

ITA 206/HYD/2016

• Counselvise Citation: [2016] 131 COUNSELVISE.COM (IT) 6121 (ITAT-HYDERABAD)
• Duration Of Justice: 7 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-10-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 19-10-2016
• Assessment Year: 2008-2009
• Appeal Filed On: 23-02-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: U MINICHANDRAN

Judgement Text

THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH B, HYDERABAD BEFORE SHRI P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER ITA NO. 206/HYD/2016 ASSESSMENT YEAR: 2008-09 AVON ORGANICS LTD., HYDERABAD. PAN AABCA 7422 Q VS. ASST. COMMISSIONER OF INCOME- TAX, CIRCLE 8(1), HYDERABAD. (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE REVENUE BY : SMT. U. MINICHANDRAN DATE OF HEARING : 19-10-2016 DATE OF PRONOUNCEMENT : 19-10-2016 O R D E R PER S. RIFAUR RAHMAN, A.M.: THIS APPEAL OF THE ASSESSEE IS DIRECTED AGAINST O RDER DATED 21/09/2015 OF LD. CIT(A) - 2, HYDERABAD FOR AY 2008 -09. 2. ON PERUSAL OF RECORD, WE FIND THAT INITIALLY THI S APPEAL WAS POSTED FOR HEARING ON 18/05/2016 AND SINCE NONE APP EARED ON BEHALF OF THE ASSESSEE, THE CASE WAS ADJOURNED TO 19/07/20 16. ON 19/07/2016 ALSO NONE APPEARED ON BEHALF OF THE ASSE SSEE AND THE CASE WAS ADJOURNED TO 19/10/2016, FOR WHICH NOTICE OF HEARING WAS SENT THROUGH RPAD. WHEN THIS APPEAL CAME FOR HEARIN G TODAY I.E. 19/10/2016, NONE APPEARED ON BEHALF OF THE ASSESSEE NOR THERE W AS ANY REQUEST FOR ADJOURNMENT. IN THESE CIRCUMSTANCES, WE ARE OF THE VIEW THAT THE ASSESSEE IS NOT INTERESTED IN PROSECU TING 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 I T EFFECTIVELY. IN CASES WHERE THE ASSESSEE DOES NOT WANT TO PURSUE TH E APPEAL, 2 ITA NO. 206 /HYD/2016 AVON ORGANICS LTD. COURT/TRIBUNAL HAVE INHERENT POWER TO DISMISS THE A PPEAL 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 T HE TRIBUNAL IN THE CASE OF MULTIPLAN (INDIA) LTD., (38 ITD 320) AND MA DHYA PRADESH HIGH COURT IN LATE TUKOJIRAO HOLKAR (223 ITR 480), WE DI SMISS THIS APPEAL OF THE ASSESSEE FOR 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 19 TH OCTOBER, 2016. SD/- SD/- (P. MADHAVI DEVI) (S. RIFAUR RAHMAN) JUDICIAL MEMBER AC COUNTANT MEMBER HYDERABAD, DATED: 19 TH OCTOBER, 2016 KV COPY TO:- 1) AVON LIFESCIENCES LTD. (FORMERLY KNOWN AS AV ON ORGANICS LTD.) C/O PRSV & CO., LLP, 202, SAPTAGIRI RESIDEN CY, 1-10-98/A, CHIKOTI GARDENS, BEGUMPET, HYDERABAD 500 0 16. 2) ACIT, CIRCLE 8(1), BLOCK NO8C, INCOME TAX T OWERS,AC GUARDS, HYDERABAD. 3) CIT(A) 2,, HYDERABAD 4) PR. CIT - 2, HYDERABAD 5) THE DEPARTMENTAL REPRESENTATIVE, I.T.A.T., H YDERABAD. 6) GUARD FILE 3 ITA NO. 206 /HYD/2016 AVON ORGANICS LTD. DESCRIPTION DATE INTLS 1. DRAFT DICTATED ON SR.P.S. 2. DRAFT PLACED BEFORE AUTHOR SR.P.S 3 DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER AM 4 DRAFT DISCUSSED/APPROVED BY SECOND MEMBER VP 5 APPROVED DRAFT COMES TO THE SR.P.S./PS SR.P.S. 6. KEPT FOR PRONOUNCEMENT ON SR.P S. 7. FILE SENT TO THE BENCH CLERK SR.P.S. 8 DATE ON WHICH FILE GOES TO THE HEAD CLERK 9 DATE OF DISPATCH OF ORDER