Priyadarshini-A Service Organisation, Visakhapatnam V. THE CIT-II, Visakhapatnam

ITA 490/VIZ/2012

• Counselvise Citation: [2016] 130 COUNSELVISE.COM (IT) 9779 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 3 year(s) 9 month(s) 30 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-10-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 03-12-2015
• Assessment Year: misc
• Appeal Filed On: 19-12-2012
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: N O N E SHRI R GOVINDARAJAN

Judgement Text

ITA NOS.457&490/VIZAG/2012 PRIYADARSHINI (A SERVICE ORG.), VSKP 1 , , IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM . , . , $ BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER & SHRI G. MANJUNATHA, ACCOUNTANT MEMBER ./I.T.A.NO.457 & 490/VIZAG/2012 ( / ASSESSMENT YEAR: NA) PRIYADARSHINI (A SERVICE ORGANISATION), REP. BY M/S. VIZAG DEFENCE ACADEMY EDUCATIONAL SOCIETY, VISAKHAPATNAM VS. CIT - II, VISAKHAPATNAM [PAN: AABAP1014B ] ( % / APPELLANT) ( &'% / RESPONDENT) / APPELLANT BY : N O N E / RESPONDENT BY : SHRI R. GOVINDARAJAN, DR / DATE OF HEARING : 1 8 .10.2016 / DATE OF PRONOUNCEMENT : 18.10.2016 / O R D E R PER G. MANJUNATHA, ACCOUNTANT MEMBER: THESE APPEALS FILED BY THE ASSESSEE ARE DIRECTED A GAINST THE ORDER OF CIT-II, VISAKHAPATNAM DATED 19.10.2012. ITA NOS.457&490/VIZAG/2012 PRIYADARSHINI (A SERVICE ORG.), VSKP 2 2. IN THESE CASES, NOTICES WERE ISSUED FIXING THE C ASES FOR HEARING ON 18.10.2016 AND THE SAME WERE DULY SENT B Y REGD. POST. HOWEVER, ON 18.10.2016, 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 ITS 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 APPEALS OF THE ASSESSEE FOR WANT OF PROSECUTION. ITA NOS.457&490/VIZAG/2012 PRIYADARSHINI (A SERVICE ORG.), VSKP 3 3. IN THE RESULT, THE APPEALS OF THE ASSESSEE ARE DISMISSED. THE ABOVE ORDER WAS PRONOUNCED IN THE OPEN COURT ON 18 TH OCT16. SD/- SD/- ( . ) ( . ) (V. DURGA RAO) (G. MANJUNATHA) /JUDICIAL MEMBER /ACCOUNTANT MEMBER ! /VISAKHAPATNAM: % /DATED : 18.10.2016 VG/SPS '! (! /COPY OF THE ORDER FORWARDED TO:- 1. / THE APPELLANT PRIYADARSHINI A SERVICE ORGANI SATION, C/O M/S. VIZAG DEFENCE ACADEMY EDUCATIONAL SOCIETY, D.NO.39-48-18/ 7, 104 AREA, VISAKHAPATNAM- 530 007. 2. / THE RESPONDENT THE CIT-II, VISAKHAPATNAM 3. ) ( ) / THE CIT(A), VISAKHAPATNAM 4. ! , , , , ! / DR, ITAT, VISAKHAPATNAM 5 . / GUARD FILE / BY ORDER // TRUE COPY // /0 , (SR.PRIVATE SECRETARY) , , ! / ITAT, VISAKHAPATNAM