Sri Sarada Agencies, Hyd, Hyderabad V. ITO, Ward-9(4), Hyd, Hyderabad

ITA 219/HYD/2016

• Counselvise Citation: [2016] 131 COUNSELVISE.COM (IT) 6323 (ITAT-HYDERABAD)
• Duration Of Justice: 5 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-08-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 19-07-2016
• Assessment Year: 2011-2012
• Appeal Filed On: 26-02-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: K J RAO
• Assessee Lawyers: N O N E

Judgement Text

ITA NO 219 OF 2016 SRI SARADA AGECIES HYDERABAD PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD B (SMC) BENCH, HYDERABAD BEFORE SMT. P.MADHAVI DEVI, JUDICIAL MEMBER ITA NO.219/HYD/2016 (ASSESSMENT YEAR: 2011-12) SRI SARADA AGENCIES HYDERABAD PAN: ABBFS 2726 D VS. INCOME TAX OFFICER WARD 9(4) HYDERABAD (APPELLANT) (RESPONDENT) FOR ASSESSEE : N O N E FOR REVENUE : SHRI K.J. RAO, DR DATE OF HEA R ING : 19.07.20 16 DATE OF PRONOUNCEMENT : 12 .08.2016 O R D E R THIS IS ASSESSEES APPEAL FOR THE A.Y 2011-12. IN THIS APPEAL, THE HEARING NOTICES WERE SENT BY REGISTERED POST ACK. DUE ON 19.07.2016 TO THE ADDRESS GIVEN IN FORM NO.3 6. HOWEVER, THE NOTICE HAS BEEN RETURNED UNSERVED WITH THE ENDO RSEMENT ASSESSEE LEFT. THIS SHOWS THAT ASSESSEE HAS PROBA BLY CHANGED ITS ADDRESS BUT HAS NOT INTIMATED THE NEW ADDRESS T O THIS TRIBUNAL. SINCE THE ASSESSEE HAS NOT INTIMATED THE CHANGE OF ITS ADDRESS TO THE ITAT, NOTICES OF HEARING CANNOT BE S ERVED THE ASSESSEE. THIS ATTITUDE OF THE ASSESSEE SHOWS THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTING ITS APPEAL. 2. IT HAS BEEN HELD BY THE HON'BLE SUPREME COURT IN THE CASE OF CIT VS. B. N. BHATTACHARJEE & ANOTHER(SC) S UPREME COURT DECISION DT,04-05-1979, 118 ITR 461(SC) AT PA GES 477/478 THAT APPEAL DOES NOT MEAN FILING OF MEMO OF APPEAL BUT ALSO PURSUING IT EFFECTIVELY. IN CASES WHERE ASSESS EE DOES NOT WANT TO PURSUE THE APPEAL, COURT/TRIBUNAL HAS INHER ENT POWERS ITA NO 219 OF 2016 SRI SARADA AGECIES HYDERABAD PAGE 2 OF 2 TO DISMISS THE APPEAL FOR NON PROSECUTION AS HELD B Y THE HON'BLE BOMBAY HIGH COURT IN THE CASE OF M/S. CHEMIPOL VS. UNION OF INDIA IN CENTRAL EXCISE APPEAL NO. 62 OF 2009. 3. HENCE FOLLOWING THE DECISION OF THE TRIBUNAL IN THE CASE OF CIT VS. MULTIPLAN INDIA (P) LTD., REPORTED IN 38 IT D 320 (DEL), AS ALSO THE DECISION OF THE HONBLE MADHYA PRADESH HIGH COURT IN THE CASE OF ESTATE OF LATE TUKOJIRAO HOLKAR VS. CWT, REPORTED IN 223 ITR 480 (MP), AND FURTHER THE DECISION OF TH E HONBLE BOMBAY HIGH COURT DATED 17.09.2010 IN THE CASE OF M /S. CHEMIPOL VS. UNION OF INDIA IN CENTRAL EXCISE APPE AL NO. 62 OF 2009, I DISMISS THIS APPEAL AS UN-ADMITTED FOR WANT OF PROSECUTION BY THE ASSESSEE. 4. IN THE RESULT, APPEAL OF THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 12 TH AUGUST, 2016. S D/ - (P. MADHAVI DEVI) JUDICIAL MEMBER HYDERABAD, DATED 12 TH AUGUST, 2016. VNODAN/SPS COPY TO: 1. SRI SARADA AGENCIES, 11-7-8 RAVIDAS LANE, ANIL KUMA R COLONY, BEHIND HUDA COLONY, SAROOR NAGAR, HYDERABAD 500035 2. INCOME TAX OFFICER WARD 9(4) IT TOWERS, HYDERABAD 3. CIT(A)-7 HYDERABAD 4. PR. CIT -7 HYDERABAD 5. THE DR, ITAT, HYDERABAD 6. GUARD FILE BY ORDER