Sri Godavarthi Uma Maheswara Rao, Tanuku V. The CIT , Rajahmundry, Rajahmundry

ITA 219/VIZ/2012

• Counselvise Citation: [2016] 132 COUNSELVISE.COM (IT) 1112 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 4 year(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-06-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 29-03-2016
• Assessment Year: 2007-2008
• Appeal Filed On: 01-06-2012
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: BHUPAL REDDY
• Assessee Lawyers: N O N E

Judgement Text

ITA NO.219/VIZAG/2012 GODAVARTHI UMA MAHESWARA RAO, TANUKU 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.NO.219/VIZAG/2012 ( / ASSESSMENT YEAR : 2007-08) GODAVARTHI UMA MAHESWARA RAO TANUKU VS. CIT, RAJAHMUNDRY [ PAN:ACJPR 6066N ] ( ) / APPELLANT) ( *+) / RESPONDENT ) / APPELLANT BY : N O N E #$ / RESPONDENT BY : SHRI BHUPAL REDDY, DR ( / DATE OF HEARING : 13.06.2016 ( / DATE OF PRONOUNCEMENT : 13.06.2016 / 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 23.2.2012 FOR THE A.Y. 2007- 08. ITA NO.219/VIZAG/2012 GODAVARTHI UMA MAHESWARA RAO, TANUKU 2 2. IN THIS CASE, HEARING WAS FIXED ON 13.6.2016 IN THE OPEN COURT ON 29.3.2016. HOWEVER, ON 13.6.2016, NEITHER ASSESSEE ATTENDED NOR THERE WAS ANY REQUEST FOR ADJOURNMENT. UNDER THESE CIRCUMSTANCES, WE ARE OF THE VIEW THAT THE AS SESSEE IS NOT INTERESTED IN PROSECUTING HIS APPEAL. IT HAS BEEN H ELD BY THE HONBLE SUPREME COURT IN THE CASE OF B.N. BHATTACHA RGEE & ANR., 118 ITR 461 THAT APPEAL DOES NOT MEAN ONLY FILING O F 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 DISMISS THE APPEAL FOR NON-P ROSECUTION, 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. IN VIEW OF THE RATIO LAID DOWN BY THE HONBLE COURTS A ND ALSO FOLLOWING THE DECISION OF THE TRIBUNAL IN THE CASE OF MULTIPLAN (INDIA) LTD., 38 ITD 320 AND MADHYA PRADESH HIGH CO URT IN LATE TUKOJIRAO HOLKAR 223 ITR 480 (MP), WE DISMISS THE A PPEAL OF THE ASSESSEE FOR WANT OF PROSECUTION. ITA NO.219/VIZAG/2012 GODAVARTHI UMA MAHESWARA RAO, TANUKU 3 3. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DISMISSED. THE ABOVE ORDER WAS PRONOUNCED IN THE OPEN COURT ON 13 TH JUN16. SD/- SD/- ( . ) (. ) ( G. MANJUNATHA) ( V. DURGA RAO ) / ACCOUNTANT MEMBER / JUDICIAL MEMBER , /VISAKHAPATNAM: 0 / DATED : 13.06.2016 VG/SPS # 2, 3,/ COPY OF THE ORDER FORWARDED TO :- 1. / THE APPELLANT GODAVARTHI UMA MAHESWARA RAO, S/O SATYANARAYANA, FLAT NO.309, INDRA LOK APARTMENT, MAIN ROAD, SAJJAP URAM, TANUKU. 2. #$ / THE RESPONDENT THE CIT, RAJAHMUNDRY 3. 6 () / THE CIT(A), RAJAHMUNDRY 4. , # :, ( : , , / DR, ITAT, VISAKHAPATNAM 5 . / GUARD FILE / BY ORDER // TRUE COPY // >? : ( SR.PRIVATE SECRETARY ) ( : , , / ITAT, VISAKHAPATNAM