Sri Venkata Ramana Manures, Palakol V. THE ITO, Palakol

ITA 228/VIZ/2015

• Counselvise Citation: [2017] 128 COUNSELVISE.COM (IT) 6514 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 1 year(s) 8 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-02-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 25-01-2017
• Assessment Year: misc
• Appeal Filed On: 03-06-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: T S N MURTHY
• Section: 263

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM BENCH, VISAKHAPATNAM BEFORE SHRI V. DURGA RAO , HONBLE JUDICIAL MEMBER & SHRI G. MANJUNATHA, HONBLE ACCOUNTANT MEMBER ITA NO. 228 / VIZ /201 5 (ASST. YEAR : 20 10 - 1 1 ) SRI VENKATA RAMANA MANURES, CANAL ROAD, PALAKOL , WEST GODAVARI DISTRICT . V . CIT, RAJAHMUNDRY . PAN NO. AADFS 2622 P (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE . DEPARTMENT BY : SHRI T.S.N. MURTHY CIT DR DATE OF HEARING : 13 / 02 /201 7 . DATE OF PRONOUNCEMENT : 13 / 02 /201 7 . O R D E R PER V. DURGA RAO, JUDICIAL MEMBER THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER PASSED UNDER SECTION 263 BY THE COMMISSIONER OF INCOME TAX , RAJAHMUNDRY , DATED 25 /0 3 /201 5 FOR THE ASSESSMENT YEAR 2010 - 11. 2. IN THIS CASE, NOTICE WAS ISSUED FIXING THE CASE FOR HEAR ING ON 05 .1 2 .201 6 AND THE NOTICE OF HEAR ING WAS DULY SENT BY REGD. P OST, HOWEVER , NONE AP PEA RED ON BEHALF OF THE ASSESSEE . AGAIN , NOTIC E WAS ISSUED FIXIN G THE C ASE FOR HEARING ON 25/ 01/2017 , ON THAT DATE AD JOURNMEN T APP LICATION WAS CONSIDERED AND FIX ED THE CASE FOR HEARING ON TO DAY I.E. 13/ 02/2017 . EVE N TODAY AL SO, NO NE APPEARED NOR THERE 2 ITA NO. 2 2 8 / VIZ /201 5 WAS ANY REQUEST FOR ADJOURNMENT. IN THESE CIRCUMSTANCES, WE ARE OF THE VIEW THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTING HIS APPEAL. IT HAS BEEN HELD BY THE HONBLE SUPREME COURT IN THE CASE OF B.N. BHATT ACHARGEE & ANR., 118 ITR 461 THAT 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 DISMISS THE APPEAL FOR NON - PROSECU TION, 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 AND ALSO FOLLOWING THE DECISION OF THE TRIBUNAL IN THE CASE OF MULTIPLAN (IND IA) LTD., 38 ITD 320 AND MADHYA PRADESH HIGH COURT IN LAT E TUKOJIRAO HOLKAR 223 ITR 480 (MP), WE DISMISS THE APPEAL OF THE ASSESSEE FOR WANT OF PROSECUTION. 3 . IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON TH IS 1 3 T H DAY OF FEBRUARY , 201 7 . S D / - S D / - ( G. MANJUNATHA ) ( V. DURGA RAO ) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 1 3 T H FEBRUARY , 201 7 . VR/ - 3 ITA NO. 2 2 8 / VIZ /201 5 COPY TO: 1 . THE ASSESSEE. SRI VENKATA RAMANA MANURES, CANAL ROAD, PALAKOL , WEST GODAVARI DISTRICT . 2 . THE REVENUE CIT, RAJAHMUNDRY . 3 . THE D.R . 4 . GUARD FILE. BY ORDER ASSISTANT REGISTRAR I.T.A.T., VISAKHAPATNAM