DCIT, Central Circle-1(2), Hyderabad, Hyderabad V. Sri Krishna Constructions, Hyd, Hyderabad

ITA 578/Hyd/2015

• Counselvise Citation: [2021] 104 COUNSELVISE.COM (IT) 6989 (ITAT-HYDERABAD)
• Duration Of Justice: 1 year(s) 6 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-11-2016
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB-B
• Assessment Year: 2010-2011
• Appeal Filed On: 06-05-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: U. MINI CHANDRAN

Judgement Text

THE INCOME TAX APPELLATE TRIBUNAL HYDERAB AD BENCH “B”, HYDERABAD BEFORE SHRI P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER ITA No. 578/Hyd/2016 Assessment Year: 2011-12 Metkore Alloys & Industries Ltd., Hyderabad. PAN – AACG 7341 P vs. Income-tax Officer, W ard – 16(1), Hyderabad. (Appellant) (Respondent) Assessee by : None Revenue by : Smt. U. Minichandran Date of hearing : 21-11-2016 Date of pronouncement : 30-11-2016 O R D E R PER S. RIFAUR RAHMAN, A.M.: This appeal of the assessee is directed against order dated 25/02/2016 of ld. CIT(A) -4, Hyderabad for AY 2011-12. 2. On perusal of record, we find that when this appeal was posted for hearing on 16/08/2016, none appeared on behalf of the assessee nor there was any request for adjournment. Hence, the appeal was posted for hearing on 21/11/2016, for which notice of hearing was sent by RPAD. However, on 21/11/2016 also, none appeared on behalf of the assessee nor there was any request for adjournment. In these circumstances, we are of the view that the assessee is not interested in prosecuting its appeal. It has been held by the Hon’ble Supreme Court in the case of B.N. Bhttachargee & Anr., 118 ITR 461 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 dismiss the appeal for non prosecution as held by Hon’ble 2 ITA No. 578 /Hyd/2016 Metkore Alloys & Industries Ltd. 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 the Tribunal in the case of Multiplan (India) Ltd., (38 ITD 320) and Madhya Pradesh High Court in Late Tukojirao Holkar (223 ITR 480), we dismiss this appeal of the assessee for want of prosecution. 3. However, the Assessee is at liberty to seek recall of this order by way of filing an M.A., showing sufficient reasons, which prevented it for absence on the said date of hearing of this appeal. 4. In the result, the appeal filed by the assessee is dismissed. Pronounced in the open court on 30 November, 2016. Sd/- Sd/- (P. MADHAVI DEVI) (S. RIFAUR RAHMAN) JUDICIAL MEMBER ACCOUNTANT MEMBER Hyderabad, Dated: 30 November, 2016 kv Copy to:- 1) Metkore Alloys & Industries Ltd., Plot No. 18, Sagar Society, Street No. 1, Road No. 2, Banjara Hills, Hyderabad – 500 034 2) ITO, Ward – 16(1), 8 t h Floor, Aayakar Bhavan, Basheerbagh, Hyderabad. 3) CIT(A) – 4, Hyderabad 4) Pr. CIT - 4, Hyderabad 5) The Departmental Representative, I.T.A.T., Hyderabad. 6) Guard File