Smt. Suman Chowdhari, Visakhapatnam V. The ACIT, Visakhapatnam

ITA 302/VIZ/2016

• Counselvise Citation: [2016] 130 COUNSELVISE.COM (IT) 9776 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 4 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-10-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2010-2011
• Appeal Filed On: 01-06-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: S RAVI SHANKAR NARAYAN
• Assessee Lawyers: N O N E

Judgement Text

ITA NO.302/VIZAG/2016 SUMAN CHOWDHARI, VISAKHAPATNAM ` 1 , , IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM SMC BENCH, VISAKHAPATNAM . , BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER ./I.T.A.NO.302/VIZAG/2016 ( / ASSESSMENT YEAR: 2010-11) SUMAN CHOWDHARI, VISAKHAPATNAM VS. ACIT, CIRCLE - 1(1), VISAKHAPATNAM [PAN: ADIPC8524C ] ( / APPELLANT) ( ! / RESPONDENT) / APPELLANT BY : N O N E / RESPONDENT BY : SHRI S. RAVI SHANKAR NARAYAN, DR / DATE OF HEARING : 31.10.2016 / DATE OF PRONOUNCEMENT : 31.10.2016 / O R D E R PER V. DURGA RAO, JUDICIAL MEMBER: THIS APPEAL IS FILED BY THE ASSESSEE AGAINST THE O RDER OF THE CIT(A)-1, VISAKHAPATNAM DATED 23.3.2016 FOR THE ASS ESSMENT YEAR 2010-11. ITA NO.302/VIZAG/2016 SUMAN CHOWDHARI, VISAKHAPATNAM ` 2 2. WHEN THIS APPEAL IS POSTED FOR HEARING ON 1.9.201 6, ASSESSEE FILED A PETITION FOR ADJOURNMENT AND ACCORDINGLY, CONSIDE RING THE REQUEST OF THE ASSESSEE, THIS APPEAL IS POSTED FOR HEARING TOD AY I.E. 31.10.2016. WHEN THIS APPEAL IS TAKEN UP FOR HEARING, ASSESSEE N EITHER FILED ANY APPLICATION FOR ADJOURNMENT NOR DID ANYBODY APPEAR. 3. IN THESE CIRCUMSTANCES, I AM OF THE VIEW THAT TH E ASSESSEE IS NOT INTERESTED IN PROSECUTING HIS APPEAL. IT HAS BEEN HELD BY THE HONBLE SUPREME COURT IN THE CASE OF B.N. BHATT ACHARGEE & ANR., 118 ITR 461 THAT APPEAL DOES NOT MEAN ONLY FI LING OF MEMO OF APPEAL BUT ALSO PURSUING IT EFFECTIVELY. IN CAS ES 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 PEAL OF THE ASSESSEE FOR WANT OF PROSECUTION. ITA NO.302/VIZAG/2016 SUMAN CHOWDHARI, VISAKHAPATNAM ` 3 4. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 31 ST OCT16. SD/- ( . ) (V. DURGA RAO) /JUDICIAL MEMBER ! /VISAKHAPATNAM: % /DATED : 31.10.2016 VG/SPS '! (! /COPY OF THE ORDER FORWARDED TO:- 1. / THE APPELLANT SMT. SUMAN CHOWDHARI, DR.NO.10-1 -41, KUBERA, 1 ST FLOOR, WALTAIR UPLANDS, VISAKHAPATNAM-530 003. 2. / THE RESPONDENT THE ACIT, CIRCLE-1(1), VISAKHAP ATNAM 3. ) / THE CIT-1, VISAKHAPATNAM 4. ) ( ) / THE CIT(A)-1, VISAKHAPATNAM 5. ! , , , , ! / DR, ITAT, VISAKHAPATNAM 6 . / GUARD FILE / BY ORDER // TRUE COPY // /0 , (SR.PRIVATE SECRETARY) , , ! / ITAT, VISAKHAPATNAM