M/s Sri Vijayalakshmi Raw & Boiled Rice Mill, Nadakuduru V. The DCIT, Circle-1, Kakinada, Kakinada

ITA 213/VIZ/2012

• Counselvise Citation: [2015] 134 COUNSELVISE.COM (IT) 0214 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 3 year(s) 5 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-11-2015
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 02-11-2015
• Assessment Year: 2007-2008
• Appeal Filed On: 01-06-2012
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: G GURUSWAMY
• Assessee Lawyers: N O N E

Judgement Text

ITA NOS.213/VIZAG/2012 SRI VIJAYALAKSHMI RAW & BOILED RICE MILL, NADAKUDU RU 1 , , IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM . . . . , ,, , . . . . , , , , % % % % BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER & SHRI G. MANJUNATHA, ACCOUNTANT MEMBER . .. ./ // / I.T.A.NOS.213/VIZAG/2012 ( / ASSESSMENT YEAR : 2007-08 ) SRI VIJAYALAKSHMI RAW & BOILED RICE MILL NADAKUDURU VS. DCIT CIRCLE - 1 KAKINADA [ PAN: AAPFS 9525H ] (, , , , / APPELLANT) (-., -., -., -., / RESPONDENT ) , / / APPELLANT BY : N O N E -., / / RESPONDENT BY : SHRI G. GURUSWAMY, CIT(DR) / 3 / DATE OF HEARING : 2.11.2015 / 3 / DATE OF PRONOUNCEMENT : 6.11.2015 / O R D E R PER V. DURGA RAO, JUDICIAL MEMBER: THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE CIT, RAJAHMUNDRY DATED 20.03.2012 FOR THE A.Y. 2007 -08. ITA NOS.213/VIZAG/2012 SRI VIJAYALAKSHMI RAW & BOILED RICE MILL, NADAKUDU RU 2 2. IN THIS CASE, NOTICE WAS ISSUED FIXING THE CASE FOR HEARING ON 2.11.2015 AND THE NOTICE OF HEARING WAS DULY SEN T BY REGD. POST. HOWEVER, ON 2.11.2015, NEITHER ASSESSEE ATTEN DED NOR THERE WAS ANY REQUEST FOR ADJOURNMENT. IN THESE CIR CUMSTANCES, WE ARE OF THE VIEW THAT THE ASSESSEE IS NOT INTERES TED IN PROSECUTING HIS APPEAL. IT HAS BEEN HELD BY THE HON BLE SUPREME COURT IN THE CASE OF B.N. BHATTACHARGEE & ANR., 118 ITR 461 THAT APPEAL DOES NOT MEAN ONLY FILING OF MEMO OF AP PEAL BUT ALSO PURSUING IT EFFECTIVELY. IN CASES WHERE THE A SSESSEE 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 CHE MIPOL VS. UNION OF INDIA IN EXCISE APPEAL NO. 62 OF 2009. IN VIEW OF THE RATIO LAID DOWN BY THE HONBLE COURTS AND ALSO FOLL OWING THE DECISION OF THE TRIBUNAL IN THE CASE OF MULTIPLAN ( INDIA) LTD., 38 ITD 320 AND MADHYA PRADESH HIGH COURT IN LATE TUKOJ IRAO HOLKAR 223 ITR 480 (MP), WE DISMISS THE APPEAL OF T HE ASSESSEE FOR WANT OF PROSECUTION. ITA NOS.213/VIZAG/2012 SRI VIJAYALAKSHMI RAW & BOILED RICE MILL, NADAKUDU RU 3 3. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DISMISSED. THE ABOVE ORDER WAS PRONOUNCED IN THE OPEN COURT ON 6 TH NOV15. SD/- SD/- ( (( ( . . . . ) ( ) ( ) ( ) ( . .. . ) )) ) ( (( ( G. MANJUNATHA) ( (( ( V. DURGA RAO ) )) ) / // / ACCOUNTANT MEMBER / // / JUDICIAL MEMBER /VISAKHAPATNAM: 6 / DATED : 6.11.2015 VG/SPS / - 7 / COPY OF THE ORDER FORWARDED TO :8 1. , / THE APPELLANT M/S. SRI VIJAYALAKSHMI RAW & BOILED RICE MILL, NADAKUDURU, EAST GODAVARI DIST., NADAKUDURU. 2. -., / THE RESPONDENT THE CIT RAJAHMUNDRY 3. THE DCIT CIRCLE-1, KAKINADA 4. THE PRINCIPAL CIT-2, VISAKHAPATNAM . 5. ; () / THE CIT(A), RAJAHMUNDRY 6. -, , / // / DR, ITAT, VISAKHAPATNAM 7 . . . . / GUARD FILE / BY ORDER // TRUE COPY // @A ( SR.PRIVATE SECRETARY ) , / // / ITAT, VISAKHAPATNAM