Yaganti Aparna, Hyderabad, Hyderabad V. ITO, Ward-17(3), Hyderabad, Hyderabad

ITA 230/HYD/2017

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 2717 (ITAT-HYDERABAD)
• Duration Of Justice: 5 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-08-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2011-2012
• Appeal Filed On: 13-02-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: N SWAPNA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES B, HYDERABAD BEFORE SHRI D. MANMOHAN, VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER I.T.A. NO. 230/HYD/2017 ASSESSMENT YEAR: 2011-12 YAGANTI APARNA, HYDERABAD [PAN: ABFPY8843F] VS THE INCOME TAX OFFICER, WARD-17(3), HYDERABAD (APPELLANT) (RESPONDENT) FOR ASSESSEE : NONE FOR REVENUE : SMT. N. SWAPNA, DR DATE OF HEARING : 10-08-2017 DATE OF PRONOUNCEMENT : 10-08-2017 O R D E R PER CHANDRA POOJARI, A.M. : THIS IS AN APPEAL FILED BY ASSESSEE AGAINST THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS)-5, HYDERABAD, DATED 30-11-2016. 2. ORIGINALLY THE CASE WAS POSTED FOR HEARING ON 23-0 5-2017. ON THE REQUEST OF LD.DR THE SAME HAS BEEN ADJOURNED TO 12-06-2017. NONE APPEARED ON 12-06-2017 ON BEHALF OF ASSESSEE. ON THIS DAY, IT WAS NOTICED THAT THE APPEAL IS DEFECTIVE IN NATURE, THE SAME HAS BEEN ADJOURNED TO 10-08-2017. ON 10-08- 2017, NONE APPEARED ON BEHALF OF THE ASSESSEE NOR THERE WAS ANY REQUEST I.T.A. NO. 230/HYD/2017 :- 2 - : FOR ADJOURNMENT , WE ARE OF THE VIEW THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTING THIS APPEAL. 3. FURTHER, IT HAS BEEN HELD BY THE HONBLE SUPREME CO URT IN THE CASE OF B.N. BHTTACHARGEE & ANR., [118 ITR 461] (SC) THAT APPEAL DOES NOT MEAN ONLY FILING OF MEMO OF AP PEAL BUT ALSO PURSUING IT EFFECTIVELY. IN CASES WHERE THE ASSESSEE DOES NOT WANT TO PURSUE THE APPEAL, COURT/TRIBUNAL HAVE INHERENT POWE R TO DISMISS THE APPEAL FOR NON PROSECUTION AS HELD BY H ONBLE HIGH COURT OF MUMBAI IN THE CASE OF M/S CHEMIPOL VS. UNION OF INDIA IN EXCISE APPEAL NO. 62 OF 2009. THEREFORE, RESPECTFULL Y FOLLOWING THE DECISION OF THE TRIBUNAL IN THE CASE OF MULTIPLAN (IN DIA) LTD., (38 ITD 320) AND MADHYA PRADESH HIGH COURT IN LATE TUKOJI RAO HOLKAR (223 ITR 480), WE DISMISS THIS APPEAL OF THE ASSESSEE FOR THE REASONS STATED ABOVE. 4. HOWEVER, THE ASSESSEE IS AT LIBERTY TO SEEK RECALL OF THIS ORDER BY WAY OF FILING A MISCELLANEOUS APPLICATION SHOWIN G SUFFICIENT REASONS, WHICH PREVENTED HIM FOR ABSENCE ON THE SAID DATE OF HEARING OF THIS APPEAL. 5. IN THE RESULT, THE APPEAL FILED BY ASSESSEE IS DISM ISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 10 TH AUGUST, 2017 UPON CONCLUSION OF HEARING SD/- SD/- (D. MANMOHAN) (CHANDRA POOJARI) VICE PRESIDENT ACCOUNTANT MEMB ER HYDERABAD, DATED 10 TH AUGUST, 2017 TNMM I.T.A. NO. 230/HYD/2017 :- 3 - : COPY TO : 1. YAGANTI APARNA, C/O. M.M. REDDY & CO., CHARTERE D ACCOUNTANTS, G-8, AMRUTHA VILLE APTS., RAJBHAVAN RO AD, SOMAJIGUDA, HYDERABAD. 2. THE INCOME TAX OFFICER, WARD-17(3), HYDERABAD. 3. CIT (APPEALS)-5, HYDERABAD. 4. PR.CIT-5, HYDERABAD. 5. D.R. ITAT, HYDERABAD. 6. GUARD FILE.