Sri Mahesh Sharma, Hyderabad V. Dy.CIT, Central Circle-2, Hyderabad

ITA 317/HYD/2013

• Counselvise Citation: [2013] 140 COUNSELVISE.COM (IT) 69870 (ITAT-HYDERABAD)
• Duration Of Justice: 6 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-09-2013
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2007-2008
• Appeal Filed On: 15-03-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ANJALA SAHU

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES B : HYDERABAD BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI SAKTIJIT DEY, JUDICIAL MEMBER ITA NO 317/HYD/2013 ASSESSMENT YEAR 2007-2008 SRI MAHESH SHARMA HYDERABAD. PAN ARBPS4368K VS. DCIT, C.C. 2 BASHEERBAGH HYDERABAD (APPELLANT) (RESPONDENT) FOR APPELLANT : -NONE- FOR RESPONDENT : SMT. ANJALA SAHU, (D.R.) DATE OF HEARING : 30.09.2013 DATE OF PRONOUNCEMENT : 30.09.2013 ORDER PER SHRI SAKTIJIT DEY, J.M. THIS APPEAL OF THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE CIT(A)-I, HYDERABAD DATED 31.01.2013 FOR THE AS SESSMENT YEAR 2007-2008. 2. IN THIS CASE, NOTICE WAS ISSUED TO PARTIES ON 13.05.2013 AND 08.07.2013 DULY INTIMATING THE DATE OF HEARING OF THE CASE. HOWEVER, ON THE DATE FIXED FO R HEARING OF APPEAL ON 30-09-2013, NONE APPEARED ON BEHALF OF TH E ASSESSEE 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 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 PURS UING IT EFFECTIVELY. IN CASES WHERE THE ASSESSEE DOES NOT WANT TO PURSUE THE APPEAL, COURT/TRIBUNAL HAVE INHERENT POW ER TO DISMISS THE APPEAL FOR NON PROSECUTION AS HELD BY H ONBLE 2 HIGH COURT OF MUMBAI IN THE CASE OF M/S CHEMIPOL VS . UNION OF INDIA IN EXCISE APPEAL NO. 62 OF 2009. THEREFORE , RESPECTFULLY 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), WE DISMISS THE APPEAL OF THE ASSESSEE FOR WANT OF PROSECUTION. 3. IN THE RESULT, APPEAL OF THE ASSESSEE IS DISMI SSED. ORDER PRONOUNCED IN THE OPEN COURT, ON 30.09.2013 . SD/- SD/- (CHANDRA POOJARI) (SAKTIJIT DEY) ACCOUNTANT MEMBER JUDICIAL MEMBER HYDERABAD, DATED 30-09-2013. VBP/- COPY TO 1. SRI MAHESH SHARMA, 21-2-310, LAD BAZAR, HYDERABA D. C/O. SHRI N. NAGARAJU, ADVOCATE & TAX CONSULTAN T, FLAT NO.12, MANOHAR APTS. VIDYANAGAR, HYDERABAD-44. 3. DCIT, CENTRAL CIRCLE-2, BASHEERBAGH, HYDERABAD. 3. CIT(A) - I, HYDERABAD. 4. CIT - (CENTRAL) , HYDERABAD. 5. D.R. I.T.A.T. B BENCH, HYDERABAD