M/s Satyanarayana & Others, Ravulapalem V. THE ITO, WARD - 2, Amalapuram

ITA 248/VIZ/2013

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 1995 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 2 year(s) 11 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-03-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 29-03-2016
• Assessment Year: 2007-2008
• Appeal Filed On: 16-04-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: M K SETHI
• Assessee Lawyers: N O N E

Judgement Text

ITA NO.248/VIZAG/2013 M/S. SATYANARAYANA & OTHERS, RAVULAPALEM 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.248&249/VIZAG/2013 ( / ASSESSMENT YEAR: 2007-08 & 2008-09) M/S. SATYANARAYANA & OTHERS RAVULAPALEM VS. ITO WARD - 2 AMALAPURAM [PAN: ABJFS 6323E ] ( % / APPELLANT) ( &'% / RESPONDENT) / APPELLANT BY : N O N E / RESPONDENT BY : SHRI M.K. SETHI , DR / DATE OF HEARING : 2 9 .03.2016 / DATE OF PRONOUNCEMENT : 29.03.2016 / O R D E R PER V. DURGA RAO, JUDICIAL MEMBER: THESE APPEALS BY THE ASSESSEE ARE DIRECTED AGAINST THE ORDER OF THE CIT, RAJAHMUNDRY DATED 20.3.2012 FOR THE ASS ESSMENT YEARS 2007-08 & 2008-09. ITA NO.248/VIZAG/2013 M/S. SATYANARAYANA & OTHERS, RAVULAPALEM 2 2. IN THESE CASES, NOTICE WAS ISSUED FIXING THE CAS E FOR HEARING ON 29.03.2016 AND THE NOTICE OF HEARING WAS DULY SENT BY REGD. POST. HOWEVER, ON 29.03.2016, NEITHER ASSE SSEE ATTENDED NOR THERE 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 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.248/VIZAG/2013 M/S. SATYANARAYANA & OTHERS, RAVULAPALEM 3 3. IN THE RESULT, THE APPEALS OF THE ASSESSEE ARE DISMISSED. THE ABOVE ORDER WAS PRONOUNCED IN THE OPEN COURT ON 29 TH MAR16. SD/- SD/- ( . ) ( . ) (G. MANJUNATHA) (V. DURGA RAO) /ACCOUNTANT MEMBER /JUDICIAL MEMBER ! /VISAKHAPATNAM: % /DATED : 29.03.2016 VG/SPS '! (! /COPY OF THE ORDER FORWARDED TO:- 1. / THE APPELLANT M/S. SATYANARAYANA & OTHERS, D.N O.8-424/7, SAMAYAMANTHULAVARI ST., RAVULAPALEM-533238, EAST GO DAVARI DIST. 2. / THE RESPONDENT THE CIT, RAJAHMUNDRY 3. ) / THE PRINCIPAL CIT-2, VISAKHAPATNAM 4. ) ( ) / THE CIT(A), RAJAHMUNDRY 5. ! , , , , ! / DR, ITAT, VISAKHAPATNAM 6 . / GUARD FILE / BY ORDER // TRUE COPY // /0 , (SR.PRIVATE SECRETARY) , , ! / ITAT, VISAKHAPATNAM