M/s Satyanarayana & Others, Ravulapalem V. THE CIT, RAJAHMUNDRY., Rajahmundry

ITA 299/VIZ/2012

• Counselvise Citation: [2015] 134 COUNSELVISE.COM (IT) 0219 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 3 year(s) 2 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-11-2015
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 02-11-2015
• Assessment Year: 2008-2009
• Appeal Filed On: 21-08-2012
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: G GURUSWAMY

Judgement Text

ITA NOS.298&299/VIZAG/2012 SATYANARAYANA 7 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.NOS.298&299/VIZAG/2012 ( / ASSESSMENT YEAR : 2007-08 & 2008-09 ) SATYANARAYANA & OTHERS RAVULAPALEM VS. CIT RAJAHMUNDRY [ PAN: ABJFS6323E ] (, , , , / APPELLANT) (-., -., -., -., / RESPONDENT ) , / / APPELLANT BY : NONE APPEARED -., / / RESPONDENT BY : SHRI G. GURUSWAMY, CIT(DR) / 3 / DATE OF HEARING : 2.11.2015 / 3 / DATE OF PRONOUNCEMENT : 6.11.2015 / 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 20.03.2012 FOR THE A.Y. 2007-08 & 2008- 09. ITA NOS.298&299/VIZAG/2012 SATYANARAYANA 7 OTHERS, RAVULAPALEM 2 2. IN THESE CASES, NOTICE WAS ISSUED FIXING THE CAS E FOR HEARING ON 2.11.2015 AND THE NOTICE OF HEARING WAS DULY SENT BY REGD. POST. HOWEVER, ON 2.11.2015, NEITHER ASSESSEE 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 NOS.298&299/VIZAG/2012 SATYANARAYANA 7 OTHERS, RAVULAPALEM 3 3. IN THE RESULT, THE APPEALS OF THE ASSESSEE ARE DISMISSED. THE ABOVE ORDER WAS PRONOUNCED IN THE OPEN COURT ON 6 TH NOV15. SD/- SD/- ( (( ( . . . . ) ( ) ( ) ( ) ( . .. . ) )) ) ( (( ( G. MANJUNATHA) ( (( ( V. DURGA RAO ) )) ) / // / ACCOUNTANT MEMBER / // / JUDICIAL MEMBER /VISAKHAPATNAM: 6 / DATED : 6.11.2015 VG/SPS / - 7 / COPY OF THE ORDER FORWARDED TO :8 1. , / THE APPELLANT M/S. SATYANARAYANA & OTHERS, D.NO.8-424/7, SAMAYAMANTHULAVARI ST., RAVULAPALEM-533 238, EAST G ODAVARI DISTRICT . 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 // @A ( SR.PRIVATE SECRETARY ) , / // / ITAT, VISAKHAPATNAM