Bejugam Mahadev, Siddipet, Siddipet V. ITO, Ward-1, Siddipet, Siddipet

ITA 566/HYD/2017

• Counselvise Citation: [2017] 128 COUNSELVISE.COM (IT) 2325 (ITAT-HYDERABAD)
• Duration Of Justice: 3 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-07-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2010-2011
• Appeal Filed On: 28-03-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SUMAN MALIK

Judgement Text

THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH A, HYDERABAD BEFORE SHRI P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER ITA NO. 566/HYD/2017 ASSESSMENT YEAR: 2010-11 BEJUGAM MAHADEV, SIDDIPET PAN AJOPM 2671C VS. INCOME-TAX OFFICER, WARD 1, SIDDPET. (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE REVENUE BY : SMT. SUMAN MALIK DATE OF HEARING : 26-07-2017 DATE OF PRONOUNCEMENT : 26-07-2017 O R D E R PER S. RIFAUR RAHMAN, A.M.: THIS APPEAL OF THE ASSESSEE IS DIRECTED AGAINST O RDER DATED 30/12/2016 OF LD. CIT(A) - 2, HYDERABAD FOR AY 2010 -11. 2. AT THE TIME OF HEARING OF THIS APPEAL, TODAY I.E . ON 26/07/2017, NONE APPEARED ON BEHALF OF THE ASSESSEE NOR THERE I S A REQUEST FOR ADJOURNMENT OF THE CASE. IN THESE CIRCUMSTANCES, WE ARE OF THE VIEW THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTING HIS APPEAL. IT HAS BEEN HELD BY THE HONBLE SUPREME COURT IN THE C ASE OF B.N. BHTTACHARGEE & ANR., 118 ITR 461 THAT APPEAL DOES NOT MEAN ONLY FILING OF MEMO OF APPEAL BUT ALSO PURSUING I T EFFECTIVELY. IN CASES WHERE THE ASSESSEE DOES NOT WANT TO PURSUE TH E APPEAL, COURT/TRIBUNAL HAVE INHERENT POWER TO DISMISS THE A PPEAL 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. THEREFORE, RESPECTFULLY FOLLOWING THE DECISION OF T HE TRIBUNAL IN THE 2 ITA NO. 566 /HYD/2017 BEJUGAM MAHADEV, SIDDIPET. 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 JULY, 2017. SD/- SD/- (P. MADHAVI DEVI) (S. RIFAUR RAHMAN) JUDICIAL MEMBER AC COUNTANT MEMBER HYDERABAD, DATED: 26 TH JULY, 2017. KV COPY TO:- 1) BEJUGAM MAHADEV, PROP MAHADEV ELECTRICAL WO RKS, 19-106, HYDERABAD ROAD, SIDDPET 502 103. 2) ITO, WARD 1, SIDDIPET. 3) CIT(A) 2, HYDERABAD 4) PR. CIT - 2, HYDERABAD 5) THE DEPARTMENTAL REPRESENTATIVE, I.T.A.T., H YDERABAD. 6) GUARD FILE