Chandhana Ramesh (HUF), Rajahmundry V. Assistant Commissioner of Income Tax, Circle-2(1), Rajahmundry

ITA 24/VIZ/2019

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 2862 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 4 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-06-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2012-2013
• Appeal Filed On: 21-01-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SUMAN MALIK

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM . , . . , BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER & SHRI D.S. SUNDER SINGH , ACCOUNTANT MEMBER . / I . T .A.NO. 2 4 /VIZ/201 9 ( / ASSESSMENT YEAR : 20 12 - 13 ) CHANDANA RAMESH (HUF) PROP : CHANDANA RAMESH SHOPPING MALL CHANDANA CLOTH COMPLEX TADITHOTA RAJAMAHENDRAVARAM [PAN :AAB HC8798Q ] VS. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE - 2 (1) VISAKHAPATNAM ( / APPELLANT) ( / RESPONDENT) / APPELLANT BY : NONE / RESPONDENT BY : SMT.SUMAN MALIK, DR / DATE OF HEARING : 12 . 0 6 . 201 9 / DATE OF PRONOUNCEMENT : 12 .06 . 201 9 / O R D E R P ER SHRI D.S.SUNDER SINGH, ACCOUNTANT MEMBER : THIS APPEAL IS FILED BY THE ASSESSEE AGAINST THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS) [CIT(A)], RAJAMAHENDRAVARAM VIDE ITA NO.10037/2015 - 16/CIT(A)/RJY DATED 28.11.2018 FOR THE A.Y.2012 - 13. 2 I.T.A. NO . 2 4 /VIZ/201 9 CHANDANA RAMESH (HUF), RAJAMAHENDRAVARAM 2. IN THIS CASE, THE APPEAL IS POSTED FOR HEARING O N 20.03.2019, 30.04.2019, 11.06.2019 AND 12.06.2019, BUT NON APPEARED REPRESENTING THE ASSESSEE NOR THERE WAS ANY REQUEST FOR ADJOURNMENT. THE ASSESSEE ALSO DID NOT REPRESENT THE CASE BEFORE THE LD.CIT(A). IN THESE CIRCUMSTANCES, WE ARE OF THE VIEW THAT TH E ASSESSEE IS NOT INTERESTED IN PROSECUTING HIS APPEAL. IT HAS BEEN HELD BY THE HONBLE SUPREME COURT IN THE CASE OF B.N. BHATTACHARGEE & 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 - PROSECUTION, 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 (INDIA) LTD., 38 ITD 320 AND MADHYA PRADESH HIGH COURT IN LATE TUKOJIRAO HOLKAR 223 ITR 480 (MP), WE DISMISS THE APPEAL OF THE ASSESS EE FOR WANT OF PROSECUTION. 3. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DISMISSED. 3 I.T.A. NO . 2 4 /VIZ/201 9 CHANDANA RAMESH (HUF), RAJAMAHENDRAVARAM ORDER PRONOUNCED IN THE OPEN COURT ON 12 TH JUNE 2019. S D/ - S D/ - ( . ) ( . . ) (V. DURGA RAO) ( D.S. SUNDER SINGH ) /JUDICIAL MEMBER /ACCOUNTANT MEMBER /VISAKHAPATNAM /DATED : 12 .06.2019 L.RAMA, SPS / COPY OF THE ORDER FORWARDED TO: - 1. / THE ASSESSEE - CHANDANA RAMESH (HUF) , PROP : CHANDANA RAMESH SHOPPING MALL , CHANDANA CLOTH COMPLEX, TADITHOTA, RAJAMAHENDRAVARAM 2. / THE REVENUE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE - 2(1) VISAKHAPATNAM 3. THE PR. COMMISSIONER OF INCOME TAX , RAJAMAHENDRAVARAM 4. THE COMMISSIONER OF TAX (APPEALS), RAJAMAHENDRAVARAM 5 . , , / DR, ITAT, VISAKHAPATNAM 6 . / GUARD FILE / BY ORDER // TRUE COPY // SR. PRIVATE SECRETARY ITAT, VISAKHAPATNAM