AU Staff Co-Operative Society Ltd., Visakhapatnam V. THE ACIT, CIRCLE - 1(1), Visakhapatnam

ITA 50/VIZ/2014

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 8833 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 3 year(s) 5 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-07-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 06-06-2017
• Assessment Year: 2007-2008
• Appeal Filed On: 11-02-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: M K SETHA
• Keywords: Condonation of delay

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM SMC BENCH, VISAKHAPATNAM BEFORE SHRI V. DURGA RAO, HON'BLE JUDICIAL MEMBER ITA NO. 50/VIZ/2014 (ASST. YEAR : 2007-08) M/S. ANDHRA UNIVERSITY STAFF CO-OPERATIVE SOCIETY LTD., AU CAMPUS, AU STAFF CO-OP BUILDING, VISAKHAPATNAM. VS. ACIT, CIRCLE-1(1), VISAKHAPATNAM. PAN NO. AAAAA 0895 L (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE. DEPARTMENT BY : SHRI M.K. SETHA SR.DR DATE OF HEARING : 29/06/2017. DATE OF PRONOUNCEMENT : 29/06/2017. O R D E R THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF COMMISSIONER OF INCOME TAX (APPEALS), VISAKHAPATNAM, DATED 08/11/2013 FOR THE ASSESSMENT YEAR 2007-08. 2. THIS APPEAL IS BARRED BY LIMITATION BY 04 DAYS. THE ASSESSEE HAS FILED AN APPLICATION FOR CONDONATION OF DELAY ALONG WITH AN AFFIDAVIT, WHEREIN IT HAS BEEN MENTIONED THAT ASSESSEE-SOCIETY IS SITUATED IN THE UNIVERSITY CAMPUS AND DUE TO CONTINUOUS STRIKES AND UNREST BY THE STUDENTS, HE WAS UNABLE TO FILE THIS APPEAL IN TIME. I FIND THAT THE REASONS MENTIONED IN THE AFFIDAVIT ARE JUSTIFIED FOR NON-FILING THE APPEAL 2 ITA NO. 50/VIZ/2014 (M/S. AU STAFF COOPERATIVE SOCIETY LTD.) IN TIME. THEREFORE, I AM OF THE OPINION THAT IT IS A FIT CASE TO CONDONE THE DELAY. ACCORDINGLY, DELAY IS CONDONED. 3. IN THIS CASE, NOTICE FOR HEARING HAS BEEN ISSUED AND SERVED ON THE ASSESSEE ON 04/09/2014. THE ASSESSEE NEITHER APPEARED NOR REPRESENTED, EVEN THE CASE IS ADJOURNED ON VARIOUS OCCASIONS I.E. ON 17/06/2016, 03/08/2016, 06/10/2016, 09/02/2017, 06/04/2017 AND 06/06/2017. EVEN TODAY ALSO I.E. ON 29/06/2017 NONE APPEARED ON BEHALF OF THE ASSESSEE NOR FILED ANY ADJOURNMENT APPLICATION. UNDER THESE CIRCUMSTANCES, I AM OF THE OPINION THAT THE ASSESSEE 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 CASES WHERE THE ASSESSEE 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.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 FOR WANT OF PROSECUTION. 3 ITA NO. 50/VIZ/2014 (M/S. AU STAFF COOPERATIVE SOCIETY LTD.) 4 . IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN OPEN COURT ON THIS 29 TH DAY OF JUNE, 2017. SD/- (V. DURGA RAO) JUDICIAL MEMBER DATED : 29 TH JUNE, 2017. VR/- COPY TO: 1. THE ASSESSEE - M/S. ANDHRA UNIVERSITY STAFF CO-OPERATIVE SOCIETY LTD., AU CAMPUS, AU STAFF CO-OP BUILDING, VISAKHAPATNAM. 2. THE REVENUE - ACIT, CIRCLE-1(1), VISAKHAPATNAM. 3. THE CIT-1, VISAKHAPATNAM. 4. THE CIT(A), VISAKHAPATNAM. 5. THE D.R., VISAKHAPATNAM. 6. GUARD FILE. BY ORDER (VUKKEM RAMBABU) SENIOR PRIVATE SECRETARY, ITAT, VISAKHAPATNAM.