Dr. S.Kondala Rao, Hyderabad V. FTHE ITO, Visakhapatnam

ITA 42/VIZ/2016

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 8854 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 1 year(s) 4 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-06-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 29-06-2017
• Assessment Year: misc
• Appeal Filed On: 03-02-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: DEVA RATHNA KUMAR
• Assessee Lawyers: N O N E

Judgement Text

ITA NO.42/VIZAG/2016 DR. S. KONDALA RAOM, HYDERABAD 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.42/VIZAG/2016 ( / ASSESSMENT YEARS:2008-09 & 2009-10) DR. S. KONDALA RAO, HYDERABAD ITO, WARD - 2(2), VISAKHAPATNAM [PAN NO. AIVPS7536C ] ( / APPELLANT) ( / RESPONDENT) / APPELLANT BY : N O N E / RESPONDENT BY : SHRI DEVA RATHNA KUMAR, DR / DATE OF HEARING : 2 9 .06.2017 / DATE OF PRONOUNCEMENT : 29.06.2017 / O R D E R PER D.S. SUNDER SINGH, ACCOUNTANT MEMBER: THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST TH E ORDER OF THE CIT-1, VISAKHAPATNAM IN F.NO.CIT-1/VSP/263/19/2 014-15 DATED 23.3.2015 FOR THE A.Y. 2010-11. ITA NO.42/VIZAG/2016 DR. S. KONDALA RAOM, HYDERABAD 2 2. IN THIS CASE, NOTICE WAS ISSUED FIXING THE CASE FOR HEARING ON 29.06.2017 AND THE NOTICE OF HEARING WAS DULY SE NT BY REGD. POST. HOWEVER, ON 29.06.2017, NEITHER ASSESSEE ATTE NDED NOR 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), WE DISMISS THE APPEAL OF T HE ASSESSEE FOR WANT OF PROSECUTION. ITA NO.42/VIZAG/2016 DR. S. KONDALA RAOM, HYDERABAD 3 3. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DISMISSED. THE ABOVE ORDER WAS PRONOUNCED IN THE OPEN COURT O N 29 TH JUN17. SD/- SD/- ( . ) ( . . ) (V. DURGA RAO) (D.S. SUNDER SINGH) /JUDICIAL MEMBER /ACCOUNTANT MEMBER /VISAKHAPATNAM: /DATED : 29.06.2017 VG/SPS /COPY OF THE ORDER FORWARDED TO:- 1. / THE APPELLANT SHRI SAMUEL NAGADESHI, CHARTERED ACCOUNTANT, 408, SRI RAMAKRISHNA TOWERS, BESDIES IMAGE HOSPITALS, NAG ARJUNA NAGAR, AMEERPET, HYDERABAD-500 073, TELANGANA. 2. / THE RESPONDENT THE ITO, WARD-2(2), VISAKHAPATN AM 3. / THE CIT-1, VISAKHAPATNAM 4. ( ) / THE CIT (A), VISAKHAPATNAM 5. , , / DR, ITAT, VISAKHAPATNAM 6 . / GUARD FILE / BY ORDER // TRUE COPY // SR. PRIVATE SECRETARY ITAT, VISAKHAPATNAM