Appeal details
Counselvise Citation
[2016] 132 COUNSELVISE.COM (IT) 1100 (ITAT-VISAKHAPATNAM)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
3 year(s) 1 month(s) 2 day(s)
Appellant
Respondent
Appeal Type
Income Tax Appeal
Pronouncement Date
10-06-2016
Appeal Filed By
Assessee
Order Result
Dismissed
Bench Allotted
DB
Next Hearing Date
23-02-2016
Assessment Year
2005-2006
Appeal Filed On
08-05-2013
Judgement Text
ITA NO.319/VIZAG/2013 DR. N. NAGESWARA RAO, GUNTUR 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.NO.319/VIZAG/2013 ( / ASSESSMENT YEAR : 2005-06) DR. N. NAGESWARA RAO, GUNTUR VS. CIT, GUNTUR [ PAN: ABUPR8329J ] ( ) / APPELLANT) ( *+) / RESPONDENT ) / APPELLANT BY : N O N E #$ / RESPONDENT BY : SHRI G. GURUSWAMY, DR ( / DATE OF HEARING : 09.06.2016 ( / DATE OF PRONOUNCEMENT : 09.06.2016 / O R D E R PER V. DURGA RAO, JUDICIAL MEMBER: THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE CIT, GUNTUR DATED 15.3.2013 FOR THE A.Y. 2005-06. ITA NO.319/VIZAG/2013 DR. N. NAGESWARA RAO, GUNTUR 2 2. IN THIS CASE, NOTICE WAS ISSUED ON 19.01.2016 & 23.2.2016 AND THE NOTICE OF HEARING WAS DULY SENT BY REGD. PO ST. HOWEVER, ON 9.6.2016, NEITHER ASSESSEE ATTENDED NOR THERE WA S ANY REQUEST FOR ADJOURNMENT. IN THESE CIRCUMSTANCES, WE ARE OF THE VIEW THAT THE ASSESSEE IS NOT INTERESTED IN PROSECU TING HIS APPEAL. IT HAS BEEN HELD BY THE HONBLE SUPREME COU RT IN THE CASE OF B.N. BHATTACHARGEE & ANR., 118 ITR 461 THAT APPEAL DOES NOT MEAN ONLY FILING OF MEMO OF APPEAL BUT ALS O PURSUING 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 HONBLE HIGH COURT OF MUMBAI IN THE CASE OF M/S CHEMIPOL VS. UNI ON OF INDIA IN EXCISE APPEAL NO. 62 OF 2009. IN VIEW OF THE RAT IO LAID DOWN BY THE HONBLE COURTS AND ALSO FOLLOWING THE DECISI ON 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 (MP), WE DISMISS THE APPEAL OF THE ASSESSEE FOR WANT OF PROSECUTION. ITA NO.319/VIZAG/2013 DR. N. NAGESWARA RAO, GUNTUR 3 3. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DISMISSED. THE ABOVE ORDER WAS PRONOUNCED IN THE OPEN COURT ON 9 TH JUN16. SD/- SD/- ( . ) ( . ) ( G. MANJUNATHA) ( V. DURGA RAO ) / ACCOUNTANT MEMBER / JUDICIAL MEMBER , /VISAKHAPATNAM: 0 / DATED : 9.6.2016 VG/SPS # 2, 3,/ COPY OF THE ORDER FORWARDED TO :- 1. / THE APPELLANT DR. NUTHALAPATI NAGESWARA RAO, CHILDRENS NURSING HOME, 3/1, ARENDELPET, GUNTUR. 2. #$ / THE RESPONDENT THE CIT, GUNTUR 3. 6 () / THE CIT(A), GUNTUR 4. , # :, ( : , , / DR, ITAT, VISAKHAPATNAM 5 . / GUARD FILE / BY ORDER // TRUE COPY // >? : ( SR.PRIVATE SECRETARY ) ( : , , / ITAT, VISAKHAPATNAM
