Nimmagadda Ramesh, Hyderabad V. THE ACIT, Vijayawada

ITA 54/VIZ/2015

• Counselvise Citation: [2016] 130 COUNSELVISE.COM (IT) 9697 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 1 year(s) 9 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-11-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 17-11-2016
• Assessment Year: 2010-2011
• Appeal Filed On: 03-02-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: T SATYANADHAM
• Assessee Lawyers: N O N E

Judgement Text

ITA NO.54/VIZAG/2015 N. RAMESH, IBRAHIMPATNAM 1 , , IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM SMC BENCH, VISAKHAPATNAM . , BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER ./ I.T.A.NO.54/VIZAG/2015 ( / ASSESSMENT YEAR : 2010-11) N. RAMESH, IBRAHIMPATNAM VS. ACIT, CIRCLE - 1(1), VIJAYAWADA [ PAN: ADSPN8553G ] ( # / APPELLANT) ( $%# / RESPONDENT ) / APPELLANT BY : N O N E '# / RESPONDENT BY : SHRI T. SATYANADHAM, AR ' / DATE OF HEARING : 07.11.2016 ' / DATE OF PRONOUNCEMENT : 22.11.2016 / O R D E R PER V. DURGA RAO, JUDICIAL MEMBER: THIS APPEAL FILED BY ASSESSEE IS DIRECTED AGAINST O RDER OF THE CIT (A), VIJAYAWADA DATED 28.11.2014 FOR THE A.Y. 2010- 11. 2. IN THIS CASE, NOTICE WAS ISSUED FIXING THE CASE FOR HEARING ON 07.11.2016 AND THE NOTICE OF HEARING WAS DULY SE NT BY REGD. POST. HOWEVER, ON 07.11.2016, NEITHER ASSESSEE ATTE NDED NOR ITA NO.54/VIZAG/2015 N. RAMESH, IBRAHIMPATNAM 2 THERE WAS ANY REQUEST FOR ADJOURNMENT. IN THESE CIR CUMSTANCES, WE ARE OF THE VIEW THAT THE ASSESSEE IS NOT INTERES TED IN PROSECUTING HIS 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), I DISMISS THE APPEAL OF TH E ASSESSEE FOR WANT OF PROSECUTION. 3. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DISMISSED. THE ABOVE ORDER WAS PRONOUNCED IN THE OPEN COURT ON 22 ND NOV16. SD/- ( . ) ( V. DURGA RAO ) / JUDICIAL MEMBER + /VISAKHAPATNAM: / / DATED : 22.11.2016 VG/SPS ITA NO.54/VIZAG/2015 N. RAMESH, IBRAHIMPATNAM 3 ' 1+ 2+/ COPY OF THE ORDER FORWARDED TO :- 1. / THE APPELLANT SRI S. RAMA RAO, ADVOCATE, FLAT NO.102, SHRIYAS ELEGANCE, 3-6-643, STREET NO.9, HIMAYATNAGAR, HYDER ABAD-500029. 2. '# / THE RESPONDENT THE ACIT, CIRCLE-1(1), VIJAYAWAD A 3. 3 / THE CIT, VIJAYAWADA 4. 3 ( ) / THE CIT(A), VIJAYAWADA 5. + ' 6 , ' 6 , + / DR, ITAT, VISAKHAPATNAM 6 . / GUARD FILE / BY ORDER // TRUE COPY // 9: 6 ( SR.PRIVATE SECRETARY ) ' 6 , + / ITAT, VISAKHAPATNAM