Peddu.Sankara Rao, Hyderabad V. THE DICIT, Vijayawada

ITA 408/VIZ/2014

• Counselvise Citation: [2017] 126 COUNSELVISE.COM (IT) 6746 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 3 year(s) 2 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-09-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 25-05-2017
• Assessment Year: 2002-2003
• Appeal Filed On: 16-06-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: M K SETHI
• Assessee Lawyers: N O N E

Judgement Text

ITA NO.408& 409/VIZAG/2014 PEDDU SANKARA RAO, VIJAYAWADA 1 , , IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM . , . . ' , % BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER & SHRI D.S. SUNDER SINGH, ACCOUNTANT MEMBER ./I.T.A.NO.408/VIZAG/2014 ( / ASSESSMENT YEAR: 2002-03) PEDDU SANKARA RAO VIJAYAWADA DY. CIT, CENTRAL CIRCLE, VIJAYAWADA [PAN NO. AEQPP7501M ] ( ' / APPELLANT) ( ()' / RESPONDENT) ./I.T.A.NO.409/VIZAG/2014 ( / ASSESSMENT YEAR: 2006-07) PEDDU SANKARA RAO VIJAYAWADA ACIT, CENTRAL CIRCLE, VIJAYAWADA ( ' / APPELLANT) ( ()' / RESPONDENT) / APPELLANT BY : N O N E / RESPONDENT BY : SHRI M.K. SETHI, DR / DATE OF HEARING : 04.09.2017 / DATE OF PRONOUNCEMENT : 04.09.2017 / O R D E R PER V. DURGA RAO, JUDICIAL MEMBER: THESE APPEALS FILED BY THE ASSESSEE ARE DIRECTED AG AINST THE ORDER OF THE CIT(A), GUNTUR DATED 12.02.2014 FOR THE A.Y. 2002-03 & 2006-07. ITA NO.408& 409/VIZAG/2014 PEDDU SANKARA RAO, VIJAYAWADA 2 2. IN THESE CASES, NOTICE WAS ISSUED FIXING THE CAS ES FOR HEARING ON 04.09.2017 AND THE NOTICE OF HEARING WAS DULY SENT BY REGD. POST. HOWEVER, ON 04.09.2017, NEITHER ASSE SSEE ATTENDED NOR THERE WAS ANY REQUEST FOR ADJOURNMENT. IN THESE CIRCUMSTANCES, WE ARE OF THE VIEW THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTING HIS APPEALS. IT HAS BEEN HELD BY THE HONBLE SUPREME COURT IN THE CASE OF B.N. BHATTACHA RGEE & ANR., 118 ITR 461 THAT APPEAL DOES NOT MEAN ONLY FILING O F MEMO OF APPEAL BUT ALSO PURSUING IT EFFECTIVELY. IN CASES WHERE THE ASSESSEE DOES NOT WANT TO PURSUE THE APPEAL, COURT/ TRIBUNAL HAVE INHERENT POWER TO DISMISS THE APPEAL FOR NON-P ROSECUTION, 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 A ND ALSO FOLLOWING THE DECISION OF THE TRIBUNAL IN THE CASE OF MULTIPLAN (INDIA) LTD., 38 ITD 320 AND MADHYA PRADESH HIGH CO URT IN LATE TUKOJIRAO HOLKAR 223 ITR 480 (MP), WE DISMISS THE A PPEALS OF THE ASSESSEE FOR WANT OF PROSECUTION. ITA NO.408& 409/VIZAG/2014 PEDDU SANKARA RAO, VIJAYAWADA 3 3. IN THE RESULT, THE APPEALS OF THE ASSESSEE ARE DISMISSED. THE ABOVE ORDER WAS PRONOUNCED IN THE OPEN COURT O N 4 TH SEPT17. SD/- SD/- ( . . ' ) ( . ) (D.S. SUNDER SINGH) (V. DURGA RAO) /ACCOUNTANT MEMBER /JUDICIAL MEMBER # /VISAKHAPATNAM: ' /DATED : 04.09.2017 VG/SPS )# *# /COPY OF THE ORDER FORWARDED TO:- 1. / THE APPELLANT PEDDU SANKARA RAO, C/O S. RAMA R AO, ADVOCATE, PLOT NO.102, SHRIYAS ELEGANCE, H.NO.3-6-643, STREET NO. 9, HYMAYAT NAGAR, HYDERABAD. 2. / THE RESPONDENT THE DCIT, CENTRAL CIRCLE, VIJAY AWADA 3. / THE RESPONDENT THE ACIT, CENTRAL CIRCLE, VIJAY AWADA 4. + / THE CIT, GUNTUR 5. + ( ) / THE CIT (A), GUNTUR 6. # . , . , # / DR, ITAT, VISAKHAPATNAM 7 . / GUARD FILE / BY ORDER // TRUE COPY // SR. PRIVATE SECRETARY ITAT, VISAKHAPATNAM