M/s Abhinanadana Housing Private Limited, Hyderabad V. Dy.CIT, Circle-1(1), Hyderabad

ITA 612/HYD/2013

• Counselvise Citation: [2013] 140 COUNSELVISE.COM (IT) 69728 (ITAT-HYDERABAD)
• Duration Of Justice: 3 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-08-2013
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2009-2010
• Appeal Filed On: 30-04-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SHAKIR HUSSAIN SHAIK

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH B, HYDERABAD BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI SAKTIJIT DEY, JUDICIAL MEMBER ITA NO. 612/HYD/2013 ASSESSMENT YEAR: 2009-10 M/S ABHINANDANA HOUSING PVT. LTD., APPELLANT HYDERABAD. (PAN AAECA1098F) VS. DY. COMMISSIONER OF INCOME-TAX, RESPONDENT CIRCLE 1(1), HYDERABAD. APPELLANT BY : NONE RESPONDENT BY : SHRI SHAKIR HUSSAIN SHAIK DATE OF HEARING : 05/08/2013 DATE OF PRONOUNCEMENT : 05/08/2013 ORDER PER CHANDRA POOJARI, A.M.: THIS APPEAL PREFERRED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF CIT(A)-II, HYDERABAD, DATED 19 TH FEBRUARYS, 2013, FOR THE ASSESSMENT YEAR 2009-10. 2 . WHEN THIS CASE WAS FIXED FOR HEARING ON 05/08/201 3, FOR WHICH, NOTICE OF HEARING TO PARTIES WAS ISSUED, NON E APPEARED ON BEHALF OF THE ASSESSEE NOR THERE WAS ANY REQUEST FO R ADJOURNMENT. IN THESE CIRCUMSTANCES, WE ARE OF THE VIEW THAT TH E ASSESSEE IS NOT INTERESTED IN PROSECUTING HIS APPEA L. 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 PURS UING IT ITA NO. 612/HYD/13 M/S ABHINANDANA HOUSING PVT. LTD. 2 EFFECTIVELY. IN CASES WHERE THE ASSESSEE DOES NOT WANT TO PURSUE THE APPEAL, COURT/TRIBUNAL HAVE INHERENT POWER TO D ISMISS THE APPEAL FOR NON PROSECUTION AS HELD BY HONBLE HIGH COURT OF MUMBAI IN THE CASE OF M/S CHEMIPOL VS. UNION OF IND IA IN EXCISE APPEAL NO. 62 OF 2009. THEREFORE, RESPECTFULLY FOLL OWING THE DECISION OF THE TRIBUNAL IN THE CASE OF MULTIPLAN ( INDIA) LTD., (38 ITD 320) AND MADHYA PRADESH HIGH COURT IN LATE TUKO JIRAO HOLKAR (223 ITR 480), WE DISMISS THIS APPEAL OF THE ASSESS EE 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 REASON S, WHICH PREVENTED HIM FOR ABSENCE ON THE SAID DATE OF HEARI NG OF THIS APPEAL. 4. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED. PRONOUNCED IN THE OPEN COURT ON 05/08/2013 UPON CONCLUSION OF HEARING. SD/- SD/- (SAKTIJIT DEY) (CHANDRA P OOJARI) JUDICIAL MEMBER ACCOUNTANT MEM BER HYDERABAD, DATED: 05/08/2013 KV COPY TO:- 1) M/S ABHINANDANA HOUSING PVT. LTD., C/O A. SR IHARI RAO, CA SSV & CO. D. NO. 8-3-320/1/3/4, G-2, SAI PARIWAR APARTMENTS, SAI SARADHI NAGAR, YELLAREDDYGUDA, AMEE RPET, HYD. 500 073. 2) DCIT, CIRCLE 1(1), HYDERABAD 3) THE CIT(A)-II, HYDERABAD 4) THE CIT-1, HYDERABAD 5) THE DEPARTMENTAL REPRESENTATIVE, I.T.A. T., HYDERABAD.