Sri Jagannadha Swamy, Sri Anjaneya Swamy, Sri Venkateswara Swamy Temples, Guntur V. THE ITO(EXEMPTIONS), Guntur

ITA 363/VIZ/2015

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 8997 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 1 year(s) 6 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-04-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 30-12-2016
• Assessment Year: 2006-2007
• Appeal Filed On: 28-09-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: MURTHY NAIK

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM SMC BENCH, VISAKHAPATNAM BEFORE SHRI V. DURGA RAO , HONBLE JUDICIAL MEMBER ITA NO. 363 / VIZ /201 5 (ASST. YEAR : 2006 - 07 ) SRI JAGANNADHA SWAMY. SRI ANJANEYA SWAMY, SRI VENKATESWARA SWAMY TEMPLES, LALAPET, GUNTUR. VS. ITO (EXEMPTIONS) , GUNTUR. PAN NO. AADTS 8844 H (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE DEPARTMENT BY : SHRI MURTHY NAIK - DR DATE OF HEARING : 17 / 0 4 /201 7 . DATE OF PRONOUNCEMENT : 17 / 04 /201 7 . O R D E R THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF COMMISSIONER OF INCOME TAX (APPEALS) - 1 , GUNTUR , DATED 31 / 07 /201 5 FOR THE ASSESSMENT YEAR 20 06 - 07 . 2. T HIS CASE HAS BEEN FIXED FOR HEARING ON 27 /0 7 /2016. ON THAT DATE, AT THE REQUEST OF LEARNED COUNSEL FOR THE ASSESSEE , CASE WAS ADJOURNED TO 0 6/ 0 9 /2016 . ON 0 6/ 0 9 /2016 , ASSESSEES ADJOURNMENT APPLICATION DATED 01/09/2016 HAS BEEN CONSIDERED AND ADJOURNED TO 26/10/2016 . ON 26/10/2016 AND 05/12/2016 NONE APPEARED NOR FILED ANY ADJOURNMENT APPLICATION, AGAIN CASE WAS ADJOURNED TO 30 /12/2016 . ON 30/12/2016 AT THE REQUEST OF THE LEARNED COUNSEL FOR THE ASSESSEE , HIS ADJOURNMENT APPLICATION HAS BEEN CONSIDERED AND CASE WAS ADJOURNED TO 17/0 2 /2016 AND SUBSEQUENT TO 17/04/ 2017 . TODAY I.E. 2 ITA NO. 363 / VIZ /201 5 ( JAGANNADHA SWAMY , SRI ANJANEYA SWAMY, SRI VENKATESWARA SWAMY TEMPLES ) 17/04/2017 ALSO , NEITHER APPEARED NOR FILED ANY ADJOURNMENT APPLICATION. IN THESE CIRCUMSTANCES, I AM 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 PURSUING IT EFF ECTIVELY. IN CASES WHERE THE ASSESSEE DOES NOT WANT TO PURSUE THE APPEAL, COURT/TRIBUNAL HAVE INHERENT POWER TO DISMISS THE APPEAL FOR NON - PROSECUTION, 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 AND ALSO 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 (MP), I DISMISS THE A PPEAL OF THE ASSESSEE FOR WANT OF PROSECUTION. 3. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN OPEN COURT ON THIS 17 TH DAY OF APRIL , 201 7 . S D / - (V. DURGA RAO) JUDICIAL MEMBER DATED : 17 TH APRIL , 201 7 . VR/ - 3 ITA NO. 363 / VIZ /201 5 ( JAGANNADHA SWAMY , SRI ANJANEYA SWAMY, SRI VENKATESWARA SWAMY TEMPLES ) COPY TO: 1 . THE ASSESSEE SRI JAGANNADHA SWAMY, SRI ANJANEYA SWAMY, SRI VENKATESWARA SWAMY TEMPLES, LALAPET, GUNTUR. 2 . THE REVENUE ITO (EXEMPTIONS), GUNTUR. 3 . THE P CIT , GUNTUR . 4 . THE CIT(A) - 1 , GUNTUR . 5 . THE D.R . , VISAKHAPATNAM 6 . GUARD FILE. BY ORDER