The Ramadas Co-operative Training Centre Ltd., Rajahmundry V. The CIT, Rajahmundry E.G. Dist., Rajahmundry

ITA 348/VIZ/2011

• Counselvise Citation: [2013] 140 COUNSELVISE.COM (IT) 67358 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 1 year(s) 4 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-05-2013
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 01-05-2013
• Assessment Year: misc
• Appeal Filed On: 07-12-2011
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: K V N CHARYA
• Assessee Lawyers: N O N E

Judgement Text

ITA NO.348/VIZ/2011 THE RAMADAS CO-OP. TRAINING CEN TRE LTD., E.G. DIST. IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM BENCH, VISAKHAPATNAM BEFORE: SHRI D. MANMOHAN , VICE PRESIDENT AND SHRI B.R. BASKARAN, ACCOUNTANT MEMBER ITA NO. 348 /VIZAG/ 20 11 ASSESSMENT YEAR : N.A. THE RAMADAS CO - OPERATIVE TRAINING CENTRE LTD., RAJAHMUNDRY VS. CIT RAJAHMUNDRY (APPELLANT) (RESPONDENT) PAN NO. AACAT 3582H APPELLANT BY: N O N E RESPONDENT BY: SHRI K.V.N. CHARYA, CIT(DR) DATE OF HEARING : 01.05.2013 DATE OF PRONOUNCEMENT : 01.05.2013 ORDER PER SHRI B.R. BASKARAN, ACCOUNTANT MEMBER:- THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE CIT, RAJAHMUNDRY DATED 23.09.2011. 2. IN THIS CASE, NOTICE WAS ISSUED FIXING THE CASE FOR HEARING ON 01.05.2013 AND THE NOTICE OF HEARING WAS DULY SENT BY SPEED POST. HOWEVER, ON 01.05.2013, NEITHER ASSESSEE ATTENDED N OR THERE WAS 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 COURT IN THE C ASE OF B.N. BHATTACHARGEE & ANR., 118 ITR 461 THAT APPEAL DOES NOT MEAN ONLY FILING OF MEMO OF APPEAL BUT ALSO PURSUING IT EFFEC TIVELY. IN CASES WHERE THE ASSESSEE DOES NOT WANT TO PURSUE THE APPE AL, COURT/TRIBUNAL HAVE INHERENT POWER TO DISMISS THE A PPEAL FOR NON- PROSECUTION, AS HELD BY HONBLE HIGH COURT OF MUMBA I 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 MULTIPL AN (INDIA) LTD., 38 ITA NO.348/VIZ/2011 THE RAMADAS CO-OP. TRAINING CEN TRE LTD., E.G. DIST. 2 ITD 320 AND MADHYA PRADESH HIGH COURT IN LATE TUKOJ IRAO HOLKAR 223 ITR 480 (MP), WE DISMISS THE APPEAL OF THE ASSE SSEE FOR WANT OF PROSECUTION. 3. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DISMISSED. PRONOUNCED IN THE OPEN CO URT ON 01.05.2013 SD/ - SD/ - (D. MANMOHAN) (B.R. BASKARAN) VICE PRESIDENT ACCOUNTANT MEMBER VG/SPS VISAKHAPATNAM, DATED 1 ST MAY, 2013 COPY TO 1 THE RAMADAS CO - OPERATIVE TRAINING CENTRE LTD., 76 - 5 - 45, GANDHIPURAM - II, RAJAHMUNDRY-533 103, E.G. DIST. 2 THE CI T, RAJAHMUNDRY 3 THE CIT (A) , RAJAHMUNDRY 4 THE DR, ITAT, VISAKHAPATNAM. 5 GUARD FILE. BY ORDER SENIOR PRIVATE SECRETARY INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM