Akshaya Gold Farms & Villas(I)Ltd., Visakhapatnam V. THE DCIT, CIRCLE - 3(1), Visakhapatnam

ITA 271/VIZ/2014

• Counselvise Citation: [2016] 132 COUNSELVISE.COM (IT) 1050 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 2 year(s) 1 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-07-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 04-07-2016
• Assessment Year: 2012-2013
• Appeal Filed On: 21-05-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: GOVINDA RAJAN
• Assessee Lawyers: N O N E

Judgement Text

ITA NOS.269 TO 275/VIZAG/2014 AKSHAYA GOLD FARMS & VILLAS (I) LTD., VISAKHAPATNAM 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.NOS.269, 270, 271 & 274/VIZAG/2014 ( / ASSESSMENT YEARS : 2009-10, 2010-11, 2012-13 & 2012-13 RESPECTIVELY) A KSHAYA GOLD FARMS & VILLAS (I ) LTD., VISAKHAPATNAM VS. DCIT, CIRCLE - 3(1), RANGE-3, VISAKHAPATNAM [ PAN: AAGCA9422P ] ( ) / APPELLANT) ( *+) / RESPONDENT ) ./ I.T.A.NOS.272, 273 & 275/VIZAG/2014 ( / ASSESSMENT YEARS : 2012-13, 2012-13 & 2012-13 RESPECTIVELY) AKSHAYA GOLD FARMS & VILLAS ( I ) LTD., VISAKHAPATNAM VS. A CIT, RANGE - 6 , VISAKHAPATNAM ( ) / APPELLANT) ( *+) / RESPONDENT ) / APPELLANT BY : N O N E / RESPONDENT BY : SHRI GOVINDA RAJAN, DR # / DATE OF HEARING : 04.07.2016 # / DATE OF PRONOUNCEMENT : 14.07.2016 ITA NOS.269 TO 275/VIZAG/2014 AKSHAYA GOLD FARMS & VILLAS (I) LTD., VISAKHAPATNAM 2 / O R D E R PER V. DURGA RAO, JUDICIAL MEMBER: THESE APPEALS FILED BY THE ASSESSEE ARE DIRECTED AG AINST THE SEPARATE BUT IDENTICAL ORDERS OF THE CIT (A), VISAK HAPATNAM. 2. IN THESE CASES, NOTICES WERE ISSUED FIXING THE C ASES FOR HEARING ON 4.7.2016 AND THE NOTICES OF HEARING WERE DULY SENT BY REGD. POST. HOWEVER, ON 4.7.2016, NEITHER ASSESS EE ATTENDED NOR THERE WAS ANY REQUEST FOR ADJOURNMENT. IN THESE CIRCUMSTANCES, WE ARE OF THE VIEW THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTING ITS 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 ITA NOS.269 TO 275/VIZAG/2014 AKSHAYA GOLD FARMS & VILLAS (I) LTD., VISAKHAPATNAM 3 TUKOJIRAO HOLKAR 223 ITR 480 (MP), WE DISMISS THE A PPEALS OF THE ASSESSEE FOR WANT OF PROSECUTION. 3. IN THE RESULT, THE APPEALS OF THE ASSESSEE ARE DISMISSED. THE ABOVE ORDER WAS PRONOUNCED IN THE OPEN COURT ON 14 TH JUL16. SD/- SD/- ( . ) (. ) ( G. MANJUNATHA) ( V. DURGA RAO ) / ACCOUNTANT MEMBER / JUDICIAL MEMBER ' /VISAKHAPATNAM: + / DATED : 14.07.2016 VG/SPS -' .'/ COPY OF THE ORDER FORWARDED TO :- 1. / THE APPELLANT AKSHAYA GOLD FARMS & VILLA INDIA LTD., D.NO.47-1 4-9/9, DWARAKANAGAR, VISAKHAPATNAM 2. / THE RESPONDENT THE DCIT, CIRCLE-3(1), RANGE-3, VISAKHAPATNAM 3. 3 / THE CIT-1, VISAKHAPATNAM 4. 3 () / THE CIT(A), VISAKHAPATNAM 5. ' 8, # 8 , ' / DR, ITAT, VISAKHAPATNAM 6 . / GUARD FILE / BY ORDER // TRUE COPY // <= 8 ( SR.PRIVATE SECRETARY ) # 8 , ' / ITAT, VISAKHAPATNAM