Musumu Venkatarambabu, Kakinada V. THE CIT-2, Visakhapatnam

ITA 258/VIZ/2015

• Counselvise Citation: [2017] 128 COUNSELVISE.COM (IT) 6554 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 1 year(s) 8 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-02-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 09-02-2017
• Assessment Year: 2010-2011
• Appeal Filed On: 09-06-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: M N M NAIK SR

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM . , . , BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER & SHRI G. MANJ UNATHA, ACCOUNTANT MEMBER . / I . T .A.NO. 258 /V IZ / 2015 ( / ASSESSMENT YEAR : 2010 - 11 ) NUSUMU VENKATA RAMBABU, PROP : M/S. ADITYA MARINE, D.NO. 41 - 1 - 36, RANGAYYA NAIDU ST., KAKINADA 533 001 VS. CIT - 2, VISAKHAPATNAM [ PAN : ADF PN 6657 A ] ( / APPELLANT) ( / RESPONDENT ) / APP ELLANT BY : NONE / RESPONDENT BY : SHRI M.N.M. NAIK - SR. AR / DATE OF HEARI NG : 09 /02/2017 / DATE OF P RONOUNCEMENT : 09/02/2017 / O R D E R PER V. DURGA RAO, JUDICIAL MEMBER : THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE CI T - II , VISAKHAPATNAM DATED 13 .05 .201 5 FOR THE A.Y. 2010 - 11 . ITA NO. 258/VIZ/2015 NUSUMU VENKATA RAMBABU 2 2. IN THIS CASE, NOTICE WAS ISSUED FIXING THE CASE FOR HEARING ON 2 1/09/ 201 6, WHICH WAS DULY SERVED . HOWEVER, NONE APPEARED ON BEHALF OF THE ASSESSEE. AGAIN NOTICE S FOR HEARING WERE ISSUED ON 25/10/2016 & 26/12/2016 , NONE APPEARED ON BEHALF OF THE AS SESSEE. ON 26/12/2016, THE CASE WAS FIXED FOR HEARING TO 09/02/2017. EVEN TODAY ALS O I.E. ON 09 . 02 .201 7 , NEITHER ASSESSEE ATTENDED NOR THERE WAS ANY REQUEST FOR ADJOURNMENT. IN THESE CIRCUMSTANCES, WE ARE OF THE VIEW THAT THE ASSESSEE IS NOT INTERESTED I N 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 WA NT 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 ASSESSEE FOR WANT OF PROSECUTION. ITA NO. 258/VIZ/2015 NUSUMU VENKATA RAMBABU 3 3 . IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DISMISSED. O RDER WAS PRONOUNCED IN OPEN COURT ON 09 TH FEBRUARY , 2017 . ( . ) ( . . ) ( G. MANJUNATHA) ( V. DURGA RAO ) / ACCOUNTANT MEMBER / JUDICIAL MEMBER /VISAKHAPATNAM: / DATED : 09 /02 /2017 VR /SPS / COPY OF THE ORDER FORWARDED TO : - 1. / THE APPELLANT NUSUMU VENKATA RAMBABU, PROP : M/S. ADITYA MARINE, D.NO. 41 - 1 - 36, RANGAYYA NAIDU ST., KAKINADA 533 001 2. / THE RE SPONDENT CIT - 2, VISAKHAPATNAM. 3. , , / DR, ITAT, VISAKHAPATNAM 4 . / GUARD FILE / BY ORDER // TRUE COPY // ASSISTANT REGISTRAR , / ITAT, VISAKHAPATNAM