Adhikari Syamala (Late), Vijayawada V. THE ITO, Vijayawada

ITA 397/VIZ/2015

• Counselvise Citation: [2017] 128 COUNSELVISE.COM (IT) 6424 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 1 year(s) 4 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-03-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 20-03-2017
• Assessment Year: 2007-2008
• Appeal Filed On: 18-11-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM SMC BENCH, VISAKHAPATNAM . , BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER . / I . T .A.NO. 397 /V IZ / 2015 ( / ASSESSMENT YEAR : 2007 - 08 ) SMT. (LATE) ADHIKARI SYAMALA REPRESENTED BY LR SMT. KOSANAM (ADHIKARI) PUSHPAVATHI, 41 - 24 - 2, GANGANAMMA TEMPLE STREET, KRISHNALANKA, VIJAYAWADA. VS. ITO, WARD - 2( 2 ), VIJAYAWADA. [ PAN : AKGPK 3373 G ] / APPELLANT) ( / RESPONDENT ) / APP ELLANT BY : NONE / RESPONDENT BY : SRI S.R.S. NARAYANA SR. DR / DATE OF HEARING : 20/03/2017 / DATE OF P RONOUNCEMENT : 20/03/2017 / O R D E R THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE CIT (A), VIJAYAWADA , DATED 31 . 8 .201 5 FOR THE A.Y. 200 7 - 0 8 . 2. IN THIS CASE, NONE APPEARED ON BEHALF OF THE ASSESSEE ON VARIOUS DATES INCLUDING THE DATES OF 2 7 /0 6 /2016, 24/08 /2016, 24/10/2016 AND 07/02/2017 . TODAY ALSO I.E. 20/03/2017 , NEITHER APPEARED NOR FILED ANY ADJOURNMENT APPLICATION ON BEHALF OF THE ASSESSEE. IN THESE CIRCUMSTANCES, I AM OF THE VIEW THAT ITA NO. 397 /VIZ/2015 ( SMT. (LATE) ADHIKARI SYAMALA THROUGH LRS ) 2 THE ASS ESSEE 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 EFFECTIVELY. IN CASE WHERE THE ASSESSEE DOES NOT WANT TO PURSUE THE APPEAL, COURT S /TRIBUNAL S 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 APPEAL OF THE ASSESSEE FO R WANT OF PROSECUTION. 3. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DISMISSED. O RDER PRONOUNCED IN OPEN COURT ON THIS 20 TH DAY OF MARCH , 2017 . S D/ - ( . ) ( V. DURGA RAO ) / JUDICIAL MEMBER /VISAKHAPATNAM: / DATED : 20 /0 3 /2017 VR /SPS ITA NO. 397 /VIZ/2015 ( SMT. (LATE) ADHIKARI SYAMALA THROUGH LRS ) 3 / COPY OF THE ORDER FORWARDED TO : - 1 . / THE APPELLANT SMT. (LATE) ADHIKARI SYAMALA REPRESENTED BY LR SMT.KOSANAM (ADHIKARI) PUSHPAVATHI, 41 - 24 - 2, GANGANAMMA TEMPLE STREET, KRISHNALANKA, VIJAYAWADA. 2. / THE RESPONDENT ITO, WARD - 2( 2 ), VIJAYAWADA. 3. / THE CIT, VIJAYAWADA 4. ( ) / THE CIT (A) ,VIJAYAWADA 5 . , , / DR, ITAT, VISAKHAPATNAM 6 . / GUARD FILE / BY ORDER // TRUE COPY // SENIOR PRIVATE SECRETARY , / ITAT, VISAKHAPATNAM