Sri Siri Siddivinayaka Educational Society, Amalapuram V. THE CIT, Rajahmundry

ITA 564/VIZ/2013

• Counselvise Citation: [2016] 130 COUNSELVISE.COM (IT) 9699 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 3 year(s) 3 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-11-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 23-11-2016
• Assessment Year: misc
• Appeal Filed On: 02-08-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: R GOVINDARAJAN
• Assessee Lawyers: N O N E

Judgement Text

ITA NO.564/VIZAG/2013 SRI SIRI SIDDI VINAYAKA EDUCATIONAL SOCIETY, AMALAP URAM 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.564/VIZAG/2013 ( / ASSESSMENT YEAR : NA) SRI SIRI SIDDIVINAYAKA EDUCATIONAL SOCIETY, AMALAPURAM VS. CIT, RAJAHMUNDRY [ PAN: AAHTS9095A ] ( ) / APPELLANT) ( *+) / RESPONDENT ) / APPELLANT BY : N O N E ! / RESPONDENT BY : SHRI R. GOVINDA RAJAN, DR % / DATE OF HEARING : 23.11.2016 % / DATE OF PRONOUNCEMENT : 24.11.2016 / O R D E R PER G. MANJUNATHA, ACCOUNTANT MEMBER: THIS APPEAL FILED BY ASSESSEE IS DIRECTED AGAINST T HE ORDER OF THE CIT, RAJAHMUNDRY DATED 27.5.2013. ITA NO.564/VIZAG/2013 SRI SIRI SIDDI VINAYAKA EDUCATIONAL SOCIETY, AMALAP URAM 2 2. IN THIS CASE, NOTICE WAS ISSUED FIXING THE CASE FOR HEARING ON 23.11.2016 AND THE NOTICE OF HEARING WAS DULY SE NT BY REGD. POST. HOWEVER, ON 23.11.2016 NEITHER ASSESSEE ATTEN DED NOR 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), WE DISMISS THE APPEAL OF T HE ASSESSEE FOR WANT OF PROSECUTION. ITA NO.564/VIZAG/2013 SRI SIRI SIDDI VINAYAKA EDUCATIONAL SOCIETY, AMALAP URAM 3 3. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DISMISSED. THE ABOVE ORDER WAS PRONOUNCED IN THE OPEN COURT ON 24 TH NOV16 SD/- SD/- ( . ) ( . ) ( V. DURGA RAO ) ( G. MANJUNATHA) / JUDICIAL MEMBER / ACCOUNTANT MEMBER ) /VISAKHAPATNAM: - / DATED : 24.11.2016 VG/SPS /) 0)/ COPY OF THE ORDER FORWARDED TO :- 1. / THE APPELLANT SRI SIRI SIDDIVINAYAKA EDUCATIONAL SOCIETY, D.N. 1-3-44/3-4- 6, VIDYUT NAGAR, AMALAPURAM. 2. ! / THE RESPONDENT THE CIT, RAJAHMUNDRY 3. ! / THE RESPONDENT THE PRINCIPAL CIT-2, VISAKHAPATNAM 4. 6 () / THE CIT(A) 5. ) :, % : , ) / DR, ITAT, VISAKHAPATNAM 6 . / GUARD FILE / BY ORDER // TRUE COPY // >? : ( SR.PRIVATE SECRETARY ) % : , ) / ITAT, VISAKHAPATNAM