Andhra Pradesh Heavy Machinery & Engineering Ltd, Secunderabad V. THE ACIT, CIRCLE - 1, Vijayawada

ITA 511/VIZ/2014

• Counselvise Citation: [2016] 132 COUNSELVISE.COM (IT) 1061 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 1 year(s) 9 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-06-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 15-06-2016
• Assessment Year: 2005-2006
• Appeal Filed On: 03-09-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ARVINDAKSHAN
• Assessee Lawyers: N O N E

Judgement Text

ITA NO.511/VIZAG/2014 ANDHRA PRADESH HEAVY MACHINERY & ENGINEERING LTD., SECUNDERABAD 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.511/VIZAG/2014 ( / ASSESSMENT YEAR : 2005-06) ANDHRA PRADESH HEAVY MACHINERY & ENGINEERING LTD. SECUNDERABAD VS. ACIT, CIRCLE-1(1), VIJAYAWADA [ PAN: AABCA 8915A ] ( ) / APPELLANT) ( *+) / RESPONDENT ) / APPELLANT BY : N O N E #$ / RESPONDENT BY : SHRI ARVINDAKSHAN, DR ( / DATE OF HEARING : 22.06.2016 ( / DATE OF PRONOUNCEMENT : 22.06.2016 / O R D E R PER V. DURGA RAO, JUDICIAL MEMBER: THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE CIT (A), VIJAYAWADA DATED 26.06.2014 FOR THE A.Y. 2 005-06. ITA NO.511/VIZAG/2014 ANDHRA PRADESH HEAVY MACHINERY & ENGINEERING LTD., SECUNDERABAD 2 2. IN THIS CASE, NOTICE WAS ISSUED FIXING THE CASE FOR HEARING ON 22.06.2016. HOWEVER, ON 22.06.2016, 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 ITS APPEAL. IT HAS BEEN H ELD BY THE HONBLE SUPREME COURT IN THE CASE OF B.N. BHATTACHA RJEE & 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 PPEAL OF THE ASSESSEE FOR WANT OF PROSECUTION. ITA NO.511/VIZAG/2014 ANDHRA PRADESH HEAVY MACHINERY & ENGINEERING LTD., SECUNDERABAD 3 3. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DISMISSED. THE ABOVE ORDER WAS PRONOUNCED IN THE OPEN COURT ON 22 ND JUN16. SD/- SD/- ( . ) (. ) ( G. MANJUNATHA) ( V. DURGA RAO ) / ACCOUNTANT MEMBER / JUDICIAL MEMBER , /VISAKHAPATNAM: 0 / DATED : 22.06.2016 VG/SPS # 2, 3,/ COPY OF THE ORDER FORWARDED TO :- 1. / THE APPELLANT ANDHRA PRADESH HEAVY MACHINERY & ENGINEERING LTD ., C/O M. ANANDAM & CO., C.A., 7A, SURYA TOWERS, S.P. ROAD , SECUNDERABAD. 2. #$ / THE RESPONDENT THE ACIT, CIRCLE-1, VIJAYAWADA 3. 6 / THE CIT, VIJAYAWADA 4. 6 () / THE CIT(A), VIJAYAWADA 5. , # :, ( : , , / DR, ITAT, VISAKHAPATNAM 6 . / GUARD FILE / BY ORDER // TRUE COPY // >? : ( SR.PRIVATE SECRETARY ) ( : , , / ITAT, VISAKHAPATNAM