Korada Venkata Santha Rao, Srikakulam V. THE ITO, Srikakulam

ITA 52/VIZ/2016

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 9005 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 1 year(s) 2 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-04-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 30-12-2016
• Assessment Year: 2011-2012
• Appeal Filed On: 10-02-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: MURTHY NAIK

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM SMC BENCH, VISAKHAPATNAM BEFORE SHRI V. DURGA RAO , HONBLE JUDICIAL MEMBER ITA NO. 52 / VIZ /201 6 (ASST. YEAR : 20 11 - 1 2 ) KORADA VENKATA SANTHA RAO, PROP . MAJJI GOWRAMMA WINES, D.NO. 2 - 294, TIRUMAL VEEDHI, NARASANNAPETA, SRIKAKULAM DIST. VS. IT O , WARD - 1 , SRIKAKULAM . PAN NO. ACOPK 1040 N (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE DEPARTMENT BY : SHRI MURTHY NAIK - DR DATE OF HEARING : 17 / 0 4 /201 7 . DATE OF PRONOUNCEMENT : 17 / 04 /201 7 . O R D E R THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF COMMISSIONER OF INCOME TAX (APPEALS) - 2 , VISAKHAPATNAM , DATED 13 / 11 /201 5 FOR THE ASSESSMENT YEAR 2011 - 12 . 2. THIS CASE HAS BEEN FIXED FOR HEARING ON 02/08/2016. ON THAT DATE, AT THE REQUEST OF LEARNED COUNSEL FOR THE ASSESSEE , CASE WAS ADJOURNED TO 04/10/2016 AND AGAIN TO 05/12/2016. ON 05/12/2016 , LEARNED COUNSEL FOR THE ASSESSEE SOUGHT AND WAS GRANTED ADJOURNMENT TO 30/12/2016 . ON THAT DATE , HIS ADJOURNMENT APPLICATION DATED 29/12/2016 HAS BEEN CONSIDERED AND ADJOURNED TO 17/02/2017 AND AGAIN TO 17/04/2017. TODAY I.E. 17/04/2017 , NEITHER ASSESSEE APPEA R ED NOR ADJOURNMENT APPLICATION IS FILED. IN THESE CIRCUMSTANCES, I AM OF THE VIEW THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTING HIS 2 ITA NO. 52 / VIZ /201 6 (KORADA VENKATA SANTHA RAO) 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 ON LY 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 LAT E TUKOJIRAO HOLKAR 223 ITR 480 (MP), I DISMISS THE APPEAL OF THE ASSESSEE FOR WANT OF PROSECUTION. 3. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN OPEN COURT ON THIS 17 TH DAY OF APRIL , 201 7 . S D / - (V. DURGA RAO) JUDICIAL MEMBER DATED : 17 TH APRIL , 201 7 . VR/ - COPY TO: 1 . THE ASSESSEE - KORADA VENKATA SANTHA RAO, PROP. MAJJI GOWRAMMA WINES, D.NO. 2 - 294, TIRUMAL VEEDHI, NARASANNAPETA, SRIKAKULAM DIST. 2 . THE REVENUE - ITO, WARD - 1, SRIKAKULAM. 3 . THE CIT - 2, VISAKHAPATNAM. 4 . THE CIT(A) - 2, VISAKHAPATNAM. 5 . THE D.R . , VISAKHAPATNAM 6 . GUARD FILE. BY ORDER