Manoj Kumar Bang, Hyd, Hyderabad V. ACIT, Circle-4(1), Hyderabad, Hyderabad

ITA 542/HYD/2016

• Counselvise Citation: [2017] 128 COUNSELVISE.COM (IT) 2457 (ITAT-HYDERABAD)
• Duration Of Justice: 1 year(s) 1 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-05-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 25-05-2017
• Assessment Year: 2008-2009
• Appeal Filed On: 18-04-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SUMAN MALIK

Judgement Text

THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH A, HYDERABAD BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI D.S. SUNDER SINGH, ACCOUNTANT MEMBER ITA NO. 542/HYD/2016 ASSESSMENT YEAR: 2008-09 MANOJ KUMAR BANG, HYDERABAD. PAN ACVPB 8148B VS. ASST. COMMISSIONER OF INCOME- TAX, CIRCLE 4(1), HYDERABAD. (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE REVENUE BY : SMT. SUMAN MALIK DATE OF HEARING : 25-05-2017 DATE OF PRONOUNCEMENT : 26-05-2017 O R D E R PER V. DURGA RAO, J.M.: THIS APPEAL OF THE ASSESSEE IS DIRECTED AGAINST O RDER DATED 11/01/2016 OF LD. CIT(A) - 1, HYDERABAD FOR AY 2008 -09. 2. INITIALLY, THIS CASE WAS FIXED FOR HEARING ON 03 /08/2016 AND ADJOURNED TO 10/11/2016 AND AGAIN ON 13/02/17 DUE T O THE REASONS MENTIONED IN THE ORDER SHEET. WHEN THE APPEAL IS FI XED TODAY I.E. ON 25/05/2017, THE INTIMATION OF WHICH, WAS INFORMED I N THE OPEN COURT ON 13/02/2017, NONE APPEARED ON BEHALF OF THE ASSES SEE NOR THERE IS A REQUEST FOR ADJOURNMENT OF THE CASE. IN THESE CIR CUMSTANCES, WE ARE OF THE VIEW THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTING ITS APPEAL. IT HAS BEEN HELD BY THE HONBLE SUPR EME COURT IN THE CASE OF B.N. BHTTACHARGEE & ANR., 118 ITR 46 1 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 DISMI SS THE APPEAL FOR NON PROSECUTION AS HELD BY HONBLE HIGH COURT OF MU MBAI IN THE CASE 2 ITA NO. 542 /HYD/2016 MANOJ KUMAR BANG OF M/S CHEMIPOL VS. UNION OF INDIA IN EXCISE APPEAL NO. 62 OF 2009. THEREFORE, RESPECTFULLY FOLLOWING THE DECISION OF T HE TRIBUNAL IN THE CASE OF MULTIPLAN (INDIA) LTD., (38 ITD 320) AND MA DHYA PRADESH HIGH COURT IN LATE TUKOJIRAO HOLKAR (223 ITR 480), WE DI SMISS THIS APPEAL OF THE ASSESSEE FOR WANT OF PROSECUTION. 3. HOWEVER, THE ASSESSEE IS AT LIBERTY TO SEEK RE CALL OF THIS ORDER BY WAY OF FILING AN M.A., SHOWING SUFFICIENT REASONS, WHICH PREVENTED HIM FOR ABSENCE ON THE SAID DATE OF HEARING OF THIS APP EAL. 4. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED. PRONOUNCED IN THE OPEN COURT ON 26 TH MAY, 2017. SD/- SD/- (D.S. SUNDER SINGH) (V. DURGA RAO) ACCOUNTANT MEMBER JUDICIAL MEMBER HYDERABAD, DATED:26 TH MAY, 2017. KV COPY TO:- 1) SRI MANOJ KUMAR BANG, C/O M/S CH. PARTHASAR ATHY & CO., 1-1-298/2B/3, 1 ST FLOOR, SOWBHAGYA AVENUE, ST. NO. 1, ASHOK NAGAR, HYDERABAD 500 020 2) ACIT, CIRCLE 4(1), 5 TH FLOOR, , AAYAKAR BHAVAN, BASHEERBAGH, HYDERABAD 500 004. 3) CIT(A) 1, HYDERABAD 4) PR. CIT - 1, HYDERABAD 5) THE DEPARTMENTAL REPRESENTATIVE, I.T.A.T., H YDERABAD. 6) GUARD FILE 3 ITA NO. 542 /HYD/2016 MANOJ KUMAR BANG S.NO. DESCRIPTION DATE INTLS 1. DRAFT DICTATED ON SR.P.S./P.S 2. DRAFT PLACED BEFORE AUTHOR SR.P.S/PS 3 DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER JM/AM 4 DRAFT DISCUSSED/APPROVED BY SECOND MEMBER JM/AM 5 APPROVED DRAFT COMES TO THE SR.P.S./PS SR.P.S./ P.S 6. KEPT FOR PRONOUNCEMENT ON SR. P.S./P.S. 7. FILE SENT TO THE BENCH CLERK SR.P.S./P.S 8 DATE ON WHICH FILE GOES TO THE HEAD CLERK 9 DATE OF DISPATCH OF ORDER