Ashok Kumara chilla, Hyderabad V. Income Tax Officer, Ward-15(2), Hyderabad

ITA 608/Hyd/2018

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 7013 (ITAT-HYDERABAD)
• Duration Of Justice: 1 year(s) 6 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-10-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB-B
• Next Hearing Date: 28-10-2019
• Assessment Year: 2014-2015
• Appeal Filed On: 02-04-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: NILANJAN DEYM
• Assessee Lawyers: N O N E

Judgement Text

ITA NO 608 OF 2018 ASHOK KUMAR CHILLA HYDERABAD. PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD B BENCH, HYDERABAD BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER ITA NO.608/HYD/2018 ASSESSMENT YEAR: 2014-15 SHRI ASHOK KUMAR CHILLA HYDERABAD PAN:AHZPC0717E VS. INCOME TAX OFFICER WARD 15(2) HYDERABAD (APPELLANT) (RESPONDENT) ASSESSEE BY: N O N E REVENUE BY : SRI NILANJAN DEYM DR DATE OF HEARING: 28/10/2019 DATE OF PRONOUNCEMENT: 29/10/2019 ORDER THIS IS ASSESSEES APPEAL FOR THE A.Y 2014-15 AGAIN ST THE ORDER OF THE CIT (A)-7, HYDERABAD, DATED 8.2.20 18. 2. THE APPEAL IS BEING FIXED FOR HEARING SINCE 27.7 .2018 ONWARDS AND ON ONE OR TWO OCCASIONS, THE BENCH DID NOT FUNCTION. THE MATTER CAME UP FOR HEARING ON 8.7.2019 ON WHICH THE DATE NONE APPEARED FROM THE ASSESSEES SIDE. THEREAFTER, THE MATER WAS LISTED FOR HEARING ON 28.08.2019 AND AGAIN ON 28.10 .2019. SHRI V. VENKATESWARA RAO HAS FILED THE VAKALAT NAMA IN THIS CASE. THEREFORE, IT IS UNDERSTOOD THAT THE ASSESSEE IS AW ARE OF THE CASE BEING LISTED FOR HEARING BUT DOES NOT DEEM IT NECES SARY TO PURSUE THE APPEAL. WHEN THE CASE WAS CALLED FOR HEARING, N ONE APPEARED FOR THE ASSESSEE TODAY. THE HON'BLE MADHYA PRADESH HIGH COURT IN THE CASE OF ESTATE OF LATE TUKOJIRAO HOLKAR VS. CWT (223 ITR 480) HAS HELD AS UNDER: 'IF THE PARTY, AT WHOSE INSTANCE THE REFERENCE IS MADE, FAILS TO APPEAR AT THE HEARING, OR FAILS IN ITA NO 608 OF 2018 ASHOK KUMAR CHILLA HYDERABAD. PAGE 2 OF 2 TAKING STEPS FOR PREPARATION OF THE PAPER BOOKS SO AS TO ITA NO. 267/DEL/2014 ENABLE HEARING OF THE REFERENCE, THE COURT IS NOT BOUND TO ANSWER THE REFERENCE.' 3. SIMILARLY, HON'BLE PUNJAB & HARYANA HIGH COURT IN THE CASE OF NEW DIWAN OIL MILLS VS. CIT (2008) 296 ITR 495) RETURNED THE REFERENCE UNANSWERED SINCE THE ASSESSE E REMAINED ABSENT AND THERE WAS NOT ANY ASSISTANCE FROM THE AS SESSEE. 4. THEIR LORDSHIPS OF HON'BLE SUPREME COURT IN THE CASE OF CIT VS. B. BHATTACHARGEE & ANOTHER (118 ITR 461 AT PAGE 477- 478) HAS HELD THAT THE APPEAL DOES NOT MEAN MERE FI LING OF THE MEMO OF APPEAL BUT EFFECTIVELY PURSUING THE SAME. 5. RESPECTFULLY FOLLOWING THE ABOVE DECISIONS, THE APPEAL IS DISMISSED FOR NON-PROSECUTION. EVEN ON MERITS, THER E IS NO MATERIAL TO SUBSTANTIATE THE GROUNDS RAISED BY THE ASSESSEE. 6. IN THE RESULT, ASSESSEES APPEAL IS DISMISSED BO TH FOR NON-APPEARANCE AND FOR NON-PROSECUTION AND ALSO ON MERITS. ORDER PRONOUNCED IN THE OPEN COURT ON 29 TH OCTOBER, 2019. SD/- HYDERABAD, DATED 29 TH OCTOBER, 2019. VINODAN/SPS COPY TO: 1 SHRI ASHOK KUMAR CHILLA, C/O SHRI VENKATESWARA RA O, CA, 1-10- 285/6, FLAT NO.203, SHREE YASH TOWERS, ECIL X ROADS , HYDERABAD 500062 2 ITO WARD 15(2) HYDERABAD 3 CIT (A)-7 HYDERABAD 4 PR. CIT 7 HYDERABAD 5 THE DR, ITAT HYDERABAD 6 GUARD FILE BY ORDER (P. MADHAVI DEVI) JUDICIAL MEMBER