Appeal details
Counselvise Citation
[2016] 130 COUNSELVISE.COM (IT) 9772 (ITAT-VISAKHAPATNAM)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
3 year(s) 2 month(s) 30 day(s)
Appellant
Respondent
Appeal Type
Income Tax Appeal
Pronouncement Date
24-10-2016
Appeal Filed By
Assessee
Order Result
Dismissed
Bench Allotted
DB
Next Hearing Date
18-10-2016
Assessment Year
2006-2007
Appeal Filed On
25-07-2013
Judgement Text
ITA NOS.565 TO 569/VIZAG/2013 VEMURI VENKATA RAO, HYDERABAD 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.NOS.565 TO 569/VIZAG/2013 ( / ASSESSMENT YEARS : 2004-05 TO 2008-09) VEMURI VENKATA RAO HYDERABAD VS. DCIT, CENTRAL CIRCLE, VIJAYAWADA [ PAN: ACHPV6846L ] ( ) / APPELLANT) ( *+) / RESPONDENT ) # $ / APPELLANT BY : N O N E '(# $ / RESPONDENT BY : SHRI G. GURUSWAMY, DR $ , / DATE OF HEARING : 24.10.2016 $ , / DATE OF PRONOUNCEMENT : 24.10.2016 / O R D E R PER BENCH: THESE APPEALS FILED BY THE ASSESSEE ARE DIRECTED AG AINST THE IDENTICAL ORDERS OF THE CIT (A), GUNTUR DATED 28.3. 2013 FOR THE A.YS. 2004-05 TO 2008-09. ITA NOS.565 TO 569/VIZAG/2013 VEMURI VENKATA RAO, HYDERABAD 2 2. IN THESE CASES, NOTICES WERE ISSUED FIXING THE C ASES FOR HEARING ON 24.10.2016 AND THE NOTICES OF HEARING WE RE DULY SENT BY REGD. POST. HOWEVER, ON 24.10.2016, NEITHER ASSE SSEE ATTENDED NOR THERE WAS ANY REQUEST FOR ADJOURNMENT. IN THESE CIRCUMSTANCES, WE ARE OF THE VIEW THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTING HIS APPEALS. IT HAS BEEN HELD BY THE HONBLE SUPREME COURT IN THE CASE OF B.N. BHATTACHA RGEE & ANR., 118 ITR 461 THAT APPEAL DOES NOT MEAN ONLY FILING O F 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-P ROSECUTION, 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 A ND ALSO FOLLOWING THE DECISION OF THE TRIBUNAL IN THE CASE OF MULTIPLAN (INDIA) LTD., 38 ITD 320 AND MADHYA PRADESH HIGH CO URT IN LATE TUKOJIRAO HOLKAR 223 ITR 480 (MP), WE DISMISS THE A PPEALS OF THE ASSESSEE FOR WANT OF PROSECUTION. ITA NOS.565 TO 569/VIZAG/2013 VEMURI VENKATA RAO, HYDERABAD 3 3. IN THE RESULT, THE APPEALS OF THE ASSESSEE ARE DISMISSED. THE ABOVE ORDER WAS PRONOUNCED IN THE OPEN COURT ON 24 TH OCT16. SD/- SD/- ( . ) (. ) ( G. MANJUNATHA) ( V. DURGA RAO ) / ACCOUNTANT MEMBER / JUDICIAL MEMBER 0 /VISAKHAPATNAM: 4 / DATED : 24.10.2016 VG/SPS $ ' 60 70/ COPY OF THE ORDER FORWARDED TO :- 1. # / THE APPELLANT MR. VEMURI VENKATA RAO C/O P. MURALI & CO., CHAR TERED ACCOUNTANTS, 6-3-655/2/3, 1 ST FLOOR, SOMAJIGUDA, HYDERABAD-82. 2. '(# / THE RESPONDENT THE DCIT, CENTRAL CIRCLE, VIJAYAWADA 3. : () / THE CIT(A), GUNTUR 4. :/ THE CIT(CENTRAL), HYDERABAD 5. 0 ' =, , = , 0 / DR, ITAT, VISAKHAPATNAM 6 . / GUARD FILE / BY ORDER // TRUE COPY // AB = ( SR.PRIVATE SECRETARY ) , = , 0 / ITAT, VISAKHAPATNAM
