Vegesina Venkata Rao, Vegesina Lakshmi Narasayya Memorial Charitable Trust, Bhimavaram V. THE CIT , Rajahmundry

ITA 621/VIZ/2013

• Counselvise Citation: [2016] 130 COUNSELVISE.COM (IT) 9902 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 2 year(s) 10 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-08-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 22-08-2016
• Assessment Year: misc
• Appeal Filed On: 17-10-2013
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: M. BHUPAL REDDY
• Keywords: Charitable institution
• Section: 32; 147; 131; 68; 246; 69; 145; 27; 148; 54; 37; 6; 56; 263; 63; 132; 12; 28; 144; 10; 90; 154; 2; 11; 15; 271(1)(b); 139; 92; 22

Judgement Text

ITA NOS.621&622/VIZAG/2013 VEGESINA VENKATA RAO & VEGESINA APPALA SITA RAMA RAJU, BHIMAVARAM 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.NO.621/VIZAG/2013 ( / ASSESSMENT YEAR : NA) VEGESINA VENKATA RAO , VEGESINA LAKSHMI NARASAYYA MEMORIAL CHARITABLE TRUST BHIMAVARAM VS. CIT, RAJAHMUNDRY [ PAN : AABTV6704C] ( ) / APPELLANT) ( *+) / RESPONDENT ) ./ I.T.A.NO.622/VIZAG/2013 ( / ASSESSMENT YEAR : NA) VEGESINA APPALA SITA RAMA RAJU, VEGESINA ANNAPURNAMMA MEMORIAL CHARITABLE TRUST BHIMAVARAM VS. CIT, RAJAHMUNDRY [ PAN : AABTV6202E] ( ) / APPELLANT) ( *+) / RESPONDENT ) / ASSESSEE BY : N O N E ! / REVENUE BY : SHRI M. BHUPAL REDDY, DR % / DATE OF HEARING : 22.08.2016 % / DATE OF PRONOUNCEMENT : 22.08.2016 ITA NOS.621&622/VIZAG/2013 VEGESINA VENKATA RAO & VEGESINA APPALA SITA RAMA RAJU, BHIMAVARAM 2 / O R D E R PER G. MANJUNATHA, ACCOUNTANT MEMBER: THESE APPEALS ARE FILED BY DIFFERENT ASSESSEES AGAI NST THE ORDER OF THE CIT, RAJAHMUNDRY DATED 19.08.2013. 2. IN THESE CASES, NOTICES WERE ISSUED FIXING THE C ASES FOR HEARING ON 17.2.2016, 18.4.2016, 27.06.2016 & 22.8. 2016. HOWEVER, ON 22.08.2016, NEITHER ASSESSEES ATTENDED NOR THERE WAS ANY REQUEST FOR ADJOURNMENT. IN THESE CIRCUMSTA NCES, WE ARE OF THE VIEW THAT THE ASSESSEES ARE NOT INTEREST ED IN PROSECUTING THEIR APPEALS. IT HAS BEEN HELD BY THE HONBLE SUPREME COURT IN THE CASE OF B.N. BHATTACHARGEE & A NR., 118 ITR 461 THAT APPEAL DOES NOT MEAN ONLY FILING OF ME MO 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 ITA NOS.621&622/VIZAG/2013 VEGESINA VENKATA RAO & VEGESINA APPALA SITA RAMA RAJU, BHIMAVARAM 2 TUKOJIRAO HOLKAR 223 ITR 480 (MP), WE DISMISS THE A PPEALS OF THE ASSESSEES FOR WANT OF PROSECUTION. 3. IN THE RESULT, THE APPEALS FILED BY THE ASSESSEE S ARE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 22 ND AUG16. SD/- SD/- ( . ) ( . ) ( V. DURGA RAO ) ( G. MANJUNATHA) / JUDICIAL MEMBER / ACCOUNTANT MEMBER ) /VISAKHAPATNAM: - / DATED : 22.08.2016 VG/SPS /) 0)/ COPY OF THE ORDER FORWARDED TO :- 1. / THE ASSESSEE VEGESINA VENKATA RAO, VEGESINA LAKS HMI NARASAYYA MEMORIAL CHARITABLE TRUST, D.NO.27-08-34, SRIRAMAPU RAM, BHIMAVARAM. 2. / THE ASSESSEE VEGESINA APPALA SITA RAMA RAJU, VEG ISINA ANNAPURNAMMA MEMORIAL CHARITABLE TRUST, D.NO.27-8-3 4, SRIRAMAPURAM, BHIMAVARAM. 3. ! / THE REVENUE THE CIT, RAJAHMUNDRY 4. 2 / THE CIT(A), RAJAHMUNDRY 5. ) 5 , % 5 , ) / DR, ITAT, VISAKHAPATNAM 6 . / GUARD FILE / BY ORDER 89 5 ( SR.PRIVATE SECRETARY ) % 5 , ) / ITAT, VISAKHAPATNAM