Pasha Enterprises, Hyd, Hyderabad V. ITO, Ward-6(1), Hyd, Hyderabad

ITA 456/HYD/2016

• Counselvise Citation: [2016] 132 COUNSELVISE.COM (IT) 6478 (ITAT-HYDERABAD)
• Duration Of Justice: 2 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-06-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 09-06-2016
• Assessment Year: 2003-2004
• Appeal Filed On: 31-03-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: U MINICHANDRAN

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES B (SMC) : HYDERABAD BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER ITA.NO.456/HYD/2016 ASSESSMENT YEAR 2003-2004 M/S. PASHA ENTERPRISES, HYDERABAD 500 082. PAN AACFP1582C VS. THE INCOME TAX OFFICER WARD-6(1) HYDERABAD. (APPELLANT) (RESPONDENT) FOR ASSESSEE : -NONE- FOR REVENUE : SMT. U. MINICHANDRAN DATE OF HEARING : 28.06.2016 DATE OF PRONOUNCEMENT : 28.06.2016 ORDER THIS IS AN APPEAL FILED AT THE INSTANCE OF THE ASSESSEE AGAINST THE ORDER OF THE LD. CIT(A)-9, HYDERABAD, D ATED 28.01.2016 FOR THE A.Y. 2003-2004. 2. IN THIS APPEAL, NOTICE ISSUED TO THE ASSESSEES COUNSEL AS PER THE ADDRESS GIVEN IN COLUMN NO.10 OF FORM NO. 36, HAS BEEN SERVED UPON THE ASSESSEES COUNSEL. HOWEVER, NONE A PPEARED ON BEHALF OF THE ASSESSEE NOR ANY LETTER HAS BEEN FILE D SEEKING FOR ADJOURNMENT EXPLAINING THE REASONS FOR NON-APPEARAN CE ON THE DATE OF HEARING. THIS TYPE OF ATTITUDE ON THE PART OF THE ASSESSEE SHOWS THAT THE ASSESSEE IS NOT INTERESTED IN PROSEC UTING ITS APPEAL. 2 ITA.NO.456/HYD/2016 M/S. PASHA ENTERPRISES, HYDERABAD. 3. IT HAS BEEN HELD BY THE HON'BLE SUPREME C OURT IN THE CASE OF CIT VS. B. N. BHATTACHARJEE & ANOTHER(SC) S UPREME COURT DECISION DT,04-05-1979, 118 ITR 461(SC) AT PAGES 47 7/478 THAT APPEAL DOES NOT MEAN FILING MEMO OF APPEAL BUT ALSO PURSUING IT EFFECTIVELY. IN CASES WHERE ASSESSEE DOES NOT WANT TO PURSUE THE APPEAL, COURT/TRIBUNAL HAVE INHERENT POWERS TO DISM ISS THE APPEAL FOR NON PROSECUTION AS HELD BY THE HON'BLE BOMBAY H IGH COURT IN THE CASE OF M/S. CHEMIPOL VS. UNION OF INDIA IN CE NTRAL EXCISE APPEAL NO. 62 OF 2009. 4. HENCE FOLLOWING THE DECISION OF THE TRIBUNAL IN THE CASE OF CIT VS. MULTIPLAN INDIA (P) LTD., REPORTED IN 38 ITD 320 (DEL), AS ALSO THE DECISION OF THE HONBLE MADHYA P RADESH HIGH COURT IN THE CASE OF ESTATE OF LATE TUKOJIRAO HOLKA R VS. CWT, REPORTED IN 223 ITR 480 (MP), AND FURTHER THE DECIS ION OF THE HONBLE BOMBAY HIGH COURT DATED 17.09.2010 IN THE C ASE OF M/S. CHEMIPOL VS. UNION OF INDIA IN CENTRAL EXCISE APPE AL NO. 62 OF 2009, WE DISMISS THIS APPEAL AS UN-ADMITTED FOR WAN T OF PROSECUTION BY THE ASSESSEE. 3. IN THE RESULT, APPEAL OF THE ASSESSEE IS DISMIS SED. ORDER PRONOUNCED IN THE OPEN COURT ON 28.06.2016 SD/- (SMT. P. MADHAVI DEVI) JUDICIAL MEMBER HYDERABAD, DATED 28 TH JUNE, 2016 VBP/- 3 ITA.NO.456/HYD/2016 M/S. PASHA ENTERPRISES, HYDERABAD. COPY TO 1. M/S. PASHA ENTERPRISES, 6-3-680, PASHA COURT, PANJAGUTTA, HYDERABAD 500 082. 2. THE INCOME TAX OFFICER, WARD-6(1),HYDERABAD. 3. CIT(A)-9, 2 ND FLOOR ANNEXE, AAYAKAR BHAVAN, BASHEERBAGH, HYDERABAD 500 004. 4. PR. CIT-6, HYDERABAD. 4. D.R. ITAT B (SMC)BENCH, HYDERABAD 5. GUARD FILE