Sri Krishna Fruit Co., Rajahmundry V. THE ITO, Rajahmundry

ITA 394/VIZ/2015

• Counselvise Citation: [2016] 130 COUNSELVISE.COM (IT) 9700 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 1 year(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-11-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 27-10-2016
• Assessment Year: 2011-2012
• Appeal Filed On: 18-11-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: P SRINIVASA MURTHY
• Assessee Lawyers: N O N E

Judgement Text

ITA NO.394/VIZAG/2015 SRI KRISHNA FRUIT CO., RAJAHMUNDRY 1 , , IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM SMC BENCH, VISAKHAPATNAM . , BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER ./ I.T.A.NO.394/VIZAG/2015 ( / ASSESSMENT YEAR : 2011-12) SRI KRISHNA FRUIT CO., RAJAHMUNDRY VS. ITO, WARD - 1, RAJAHMUNDRY [ PAN: AAQFS 6859P ] ( # / APPELLANT) ( $%# / RESPONDENT ) / APPELLANT BY : N O N E '# / RESPONDENT BY : SRI P. SRINIVASA MURTHY, DR ' / DATE OF HEARING : 24.11.2016 ' / DATE OF PRONOUNCEMENT : 2 4 .11.2016 / O R D E R PER V. DURGA RAO, JUDICIAL MEMBER: THIS APPEAL FILED BY ASSESSEE IS DIRECTED AGAINST T HE ORDER OF THE CIT (A), RAJAHMUNDRY DATED 27.8.2015 FOR THE A.Y. 2 011-12. 2. IN THIS CASE, NOTICE WAS ISSUED FIXING THE CASE FOR HEARING ON 24.11.2016 AND THE NOTICE OF HEARING WAS DULY SE NT BY REGD. POST. HOWEVER, ON 24.11.2016, NEITHER ASSESSEE ATTE NDED NOR ITA NO.394/VIZAG/2015 SRI KRISHNA FRUIT CO., RAJAHMUNDRY 2 THERE WAS ANY REQUEST FOR ADJOURNMENT. IN THESE CIR CUMSTANCES, WE ARE OF THE VIEW THAT THE ASSESSEE IS NOT INTERES TED IN PROSECUTING HIS APPEAL. IT HAS BEEN HELD BY THE HON BLE SUPREME COURT IN THE CASE OF B.N. BHATTACHARGEE & ANR., 118 ITR 461 THAT APPEAL DOES NOT MEAN ONLY FILING OF MEMO OF AP PEAL BUT ALSO PURSUING IT EFFECTIVELY. IN CASES WHERE THE A SSESSEE 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 CHE MIPOL VS. UNION OF INDIA IN EXCISE APPEAL NO. 62 OF 2009. IN VIEW OF THE RATIO LAID DOWN BY THE HONBLE COURTS AND ALSO FOLL OWING THE DECISION OF THE TRIBUNAL IN THE CASE OF MULTIPLAN ( INDIA) LTD., 38 ITD 320 AND MADHYA PRADESH HIGH COURT IN LATE TUKOJ IRAO HOLKAR 223 ITR 480 (MP), I DISMISS THE APPEAL OF TH E ASSESSEE FOR WANT OF PROSECUTION. 3. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DISMISSED. THE ABOVE ORDER WAS PRONOUNCED IN THE OPEN COURT ON 24 TH NOV16. SD/- ( . ) ( V. DURGA RAO ) / JUDICIAL MEMBER + /VISAKHAPATNAM: / / DATED : 24.11.2016 VG/SPS ITA NO.394/VIZAG/2015 SRI KRISHNA FRUIT CO., RAJAHMUNDRY 3 ' 1+ 2+/ COPY OF THE ORDER FORWARDED TO :- 1. / THE APPELLANT M/S. SRI KRISHNA FRUIT CO., D.NO.29-16-39, TOWN HALL ROAD, RAJAHMUNDRY, E.G. DIST. 2. '# / THE RESPONDENT THE ITO, WARD-1, RAJAHMUNDRY 3. 5 / THE CIT, RAJAHMUNDRY 4. 5 () / THE CIT(A), RAJAHMUNDRY 5. + ' :, ' : , + / DR, ITAT, VISAKHAPATNAM 6 . / GUARD FILE / BY ORDER // TRUE COPY // >? : ( SR.PRIVATE SECRETARY ) ' : , + / ITAT, VISAKHAPATNAM