M/s Adhitya Marine, Kakinada V. THE CIT-2, Visakhapatnam

ITA 259/VIZ/2015

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 8902 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 1 year(s) 11 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-05-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 09-05-2017
• Assessment Year: 2011-2012
• Appeal Filed On: 09-06-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: T S N MURTHY

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM BENCH, VISAKHAPATNAM BEFORE SHRI V. DURGA RAO, HONBLE JUDICIAL MEMBER & SHRI D.S. SUNDER SINGH, HONBLE ACCOUNTANT MEMBER ITA NO. 259/VIZ/2015 (ASST. YEAR : 2011-12) M/S. ADITYA MARINE, D.NO. 70-17-25/5, PLOT NO.6 & 7, V.S. LAKSHMI COLLEGE ROAD, KAKINADA. VS. CIT-2, VISAKHAPATNAM. PAN NO. AARFA 5386 N (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE. DEPARTMENT BY : SHRI T.S.N. MURTHY CIT DR DATE OF HEARING : 09/05/2017. DATE OF PRONOUNCEMENT : 29/05/2017. O R D E R PER V. DURGA RAO, JUDICIAL MEMBER THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER PASSED BY THE LD. CIT-2, VISAKHAPATNAM, DATED 16/03/2015 FOR THE ASSESSMENT YEAR 2011-12. 2. THIS APPEAL HAS BEEN POSTED FOR HEARING ON SEVERAL OCCASIONS I.E. ON 21/09/2016, 23/11/2016, 14/02/2017 AND 12/04/2017, BUT NONE APPEARED ON BEHALF OF THE ASSESSEE. FINALLY, IT IS POSTED TO 09/05/2017. EVEN TODAY ALSO, NEITHER APPEARED NOR FILED ANY ADJOURNMENT APPLICATION ON BEHALF OF THE ASSESSEE. IN THESE CIRCUMSTANCES, WE ARE OF THE VIEW 2 ITA NO. 259/VIZ/2015 (M/S. ADITYA MARINE) 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. BHATTACHARGEE & ANR., 118 ITR 461 THAT APPEAL DOES NOT MEAN ONLY FILING OF MEMO OF APPEAL BUT ALSO PURSUING IT EFFECTIVELY. IN CASE 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 ASSESSEE FOR WANT OF PROSECUTION. 3. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DISMISSED ORDER PRONOUNCED IN OPEN COURT ON THIS DAY OF 29 TH MAY, 2017. SD/- SD/- (D.S. SUNDER SINGH) (V. DURGA RAO) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 29 TH MAY, 2017. VR/- COPY TO: 1. THE ASSESSEE - M/S. ADITYA MARINE, D.NO. 70-17-25/5, PLOT NO.6 & 7, V.S. LAKSHMI COLLEGE ROAD, KAKINADA. 2. THE REVENUE CIT-2, VISAKHAPATNAM. 3. THE D.R., VISAKHAPATNAM. 4. GUARD FILE. BY ORDER