Dasari Venkateswara Rao, Hyderabad V. THE ITO, Visakhapatnam

ITA 60/VIZ/2015

• Counselvise Citation: [2017] 128 COUNSELVISE.COM (IT) 6532 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 1 year(s) 11 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-02-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2007-2008
• Appeal Filed On: 09-02-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: M N M NAIK
• Keywords: Application of stay

Judgement Text

1 ITA NO S . 58 - 60 / VIZ /201 5 IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM SMC BENCH, VISAKHAPATNAM BEFORE SHRI V. DURGA RAO , HONBLE JUDICIAL MEMBER ITA NO. 58 TO 60 / VIZ /201 5 (ASST. YEAR : 20 07 - 08 ) 1) DASARI KURMA VENKATA GOVINDA RAO, C/O SAMUEL NAGADESI, CA, 408, SRI RAMAKRISHNA TOWERS, BESIDES IMAGE HOSPITALS, AMEERPET, HYDERABAD 500 0 73 PAN NO. APFPD 2747 D VS. ITO, WARD - 1(4), VISAKHAPATNAM. 2) DASARI KURMA VENKATA SATYANARAYANA , C/O SAMUEL NAGADESI, CA, 408, SRI RAMAKRISHNA TOWERS, BESIDES IMAGE HOSPITALS, AMEERPET, HYDERABAD 500 073 PAN NO. BIJPS 7670 C 3) DASARI VENKATESWARA RAO C/O SAMUEL NAGADESI, CA, 408, SRI RAMAKRISHNA TOWERS, BESIDES IMAGE HOSPITALS, AMEERPET, HYDERABAD 500 073 PAN NO. AEUPD 2989 R (APPELLANT S ) (RESPONDENT) ASSESSEE BY : NONE . DEPARTMENT BY : SHRI M.N.M. NAIK SR. DR DATE OF HEARING : 07 / 0 2 /201 7 . DATE OF PRONOUNCEMENT : 07 / 02 /201 7 . O R D E R THESE APPEAL S FILED BY THE DIFFERENT ASSESSEE S ARE DIRECTED AGAINST THE SEPARATE ORDER S OF THE COMMISSIONER OF INCOME TAX (APPEALS) - 1 , VISAKHAPATNAM , EACH DATED 02/01 /201 5 . 2 ITA NO S . 58 - 60 / VIZ /201 5 2. TODAY , I.E. ON 07/02/2017 NEITHER ASSESSEE S ATTENDED NOR THERE WERE ANY REQUEST S FOR ADJOURNMENT HA VE BEEN MADE . IN THESE CIRCUMSTANCES, WE ARE OF THE VIEW THAT THE ASSESSEE S ARE NOT INTERESTED IN PROSECUTING THEIR APPEAL S . IT HAS BEEN HELD BY THE HONBLE SUPREME COURT IN THE CASE OF B.N. BHATTACHARGEE & 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 HONBLE HIGH COURT OF MUMBAI IN THE CA SE 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 AND ALSO FOLLOWING THE DECISION OF THE TRIBUNAL IN THE CASE OF MULTIPLAN (INDIA) LTD., 38 ITD 320 AND MADHYA PRADESH HIGH COURT IN L ATE TUKOJIRAO HOLKAR 223 ITR 480 (MP), WE DISMISS THE APPEAL S OF THE ASSESSEE S FOR WANT OF PROSECUTION. 3. IN THE RESULT, ALL THE APPEAL S OF THE ASSESSEE S ARE DISMISSED. 4 . IN VIEW OF THE DISMISSAL OF APPEALS, T HE STAY GRANTED TO THE ASSESSEES IN STAY APPLICATION NOS. 04 TO 06/VIZ/2015 , DATED 24/07/2015 STAND S VACATED . ORDER PRONOUNCED IN THE OPEN COURT ON THIS 07 TH DAY OF FEBRUARY , 201 7 . SD/ - ( V. DURGA RAO ) JUDICIAL MEMBER DATED : 07 TH FEBRUARY , 201 7 . VR/ - 3 ITA NO S . 58 - 60 / VIZ /201 5 COPY TO: 1 . THE ASSESSEE. 1 . DASARI KURMA VENKATA GOVINDA RAO, 2 . DASARI KURMA VENKATA SATYANARAYANA 3 . DASARI VENKATESWARA RAO ALL ARE RESIDENTS OF C/O SAMUEL NAGADESI, CA, 408, SRI RAMAKRISHNA TOWERS, BESIDES IMAGE HOSPITALS, AMEERPET, HYDERABAD 500 073 . 2 . THE REVENUE - ITO, WARD - 1(4), VISAKHAPATNAM. 3 . THE CIT - 1, VISAKHAPATNAM. 4 . THE CIT(A) - 1, VISAKHAPATNAM. 5 . THE D.R. 6 . GUARD FILE. BY ORDER ASSISTANT REGISTRAR , I.T.A.T., VISAKHAPATNAM