Sri Ramachandra Mutually Aided Co-Operative Credit Society Ltd., Jangareddigudem V. THE CIT(A) - 11, Mumbai - Camp Office , Visakhapatnam

ITA 281/VIZ/2013

• Counselvise Citation: [2016] 132 COUNSELVISE.COM (IT) 1109 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 3 year(s) 1 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-06-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 15-02-2016
• Assessment Year: 2004-2005
• Appeal Filed On: 02-05-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: M K SETHI
• Assessee Lawyers: N O N E

Judgement Text

ITA NOS.280&281/VIZAG/2013 SRI RAMACHANDRA MUTUALLY AIDED CO-OP. CREDIT SOCIET Y LTD., JANGAREDDIGUDEM 1 , , IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM SMC BENCH, VISAKHAPATNAM . , BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER ./ I.T.A.NOS.280&281/VIZAG/2013 ( / ASSESSMENT YEARS : 2003-04 & 2004-05) SRI RAMACHANDRA MUTUALLY AIDED CO-OPERATIVE CREDIT SOCIETY LTD., JANGAREDDIGUDEM VS. ACIT, CIRCLE - 1, ELURU [ PAN: AAASR2212E ] ( # / APPELLANT) ( $%# / RESPONDENT ) ! ' / APPELLANT BY : N O N E %&! ' / RESPONDENT BY : SHRI M.K. SETHI, DR ' * / DATE OF HEARING : 15.06.2016 ' * / DATE OF PRONOUNCEMENT : 15.06.2016 / O R D E R PER V. DURGA RAO, JUDICIAL MEMBER: THESE APPEALS BY THE ASSESSEE ARE DIRECTED AGAINST THE ORDER OF THE CIT (A)-11, MUMBAI, CAMP OFFICE VISAKHAPATNAM D ATED 16.1.2013 FOR THE ASSESSMENT YEARS 2003-04 & 2004-05. ITA NOS.280&281/VIZAG/2013 SRI RAMACHANDRA MUTUALLY AIDED CO-OP. CREDIT SOCIET Y LTD., JANGAREDDIGUDEM 2 2. IN THESE CASES, NOTICES WERE ISSUED FIXING THE C ASE FOR HEARING ON 15.06.2016. HOWEVER, NEITHER ASSESSEE AT TENDED NOR THERE WAS ANY REQUEST FOR ADJOURNMENT. IN THESE CIR CUMSTANCES, I AM OF THE VIEW THAT THE ASSESSEE IS NOT INTERESTE D IN PROSECUTING ITS APPEALS. IT HAS BEEN HELD BY THE HO NBLE SUPREME COURT IN THE CASE OF B.N. BHATTACHARGEE & A NR., 118 ITR 461 THAT APPEAL DOES NOT MEAN ONLY FILING OF ME MO 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), I DISMISS THE AP PEALS OF THE ASSESSEE FOR WANT OF PROSECUTION. ITA NOS.280&281/VIZAG/2013 SRI RAMACHANDRA MUTUALLY AIDED CO-OP. CREDIT SOCIET Y LTD., JANGAREDDIGUDEM 3 3. IN THE RESULT, THE APPEALS OF THE ASSESSEE ARE DISMISSED. THE ABOVE ORDER WAS PRONOUNCED IN THE OPEN COURT ON 15 TH JUN16. SD/- ( . ) ( V. DURGA RAO ) / JUDICIAL MEMBER . /VISAKHAPATNAM: 2 / DATED : 15.06.2016 VG/SPS ' % 4. 5./ COPY OF THE ORDER FORWARDED TO :- 1. ! / THE APPELLANT SRI RAMACHANDRA MUTUALLY AIDED CO-OPERATIVE CREDIT SOCIETY LTD., JANGAREDDIGUDEM-534 447, WEST GODAVAR I DISTRICT. 2. %&! / THE RESPONDENT THE ACIT, CIRCLE-1, ELURU. 3. 7 () / THE CIT, RAJAHMUNDRY. 4. 7 () / THE CIT(A)-11, MUMBAI, CAMP OFFICE, VISAKHAPATNAM 5. . % :, * : , . / DR, ITAT, VISAKHAPATNAM 6 . / GUARD FILE / BY ORDER // TRUE COPY // >? : ( SR.PRIVATE SECRETARY ) * : , . / ITAT, VISAKHAPATNAM