Venkata Seshagiri Rao, Eluru V. THE ITO , WARD - 1(4), Vijayawada

ITA 642/VIZ/2013

• Counselvise Citation: [2016] 132 COUNSELVISE.COM (IT) 1055 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 2 year(s) 8 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-07-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 04-07-2016
• Assessment Year: 2007-2008
• Appeal Filed On: 30-10-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: GOVINDA RAJAN
• Assessee Lawyers: N O N E

Judgement Text

ITA NO.642/VIZAG/2013 VENKATA SESHAGIRI RAO, ELURU 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. 642/VIZAG/2013 ( / ASSESSMENT YEAR :2007-08) VENKATA SESHAGIRI RAO, ELURU VS. ITO WARD-1(4), VIJAYAWADA [ PAN: ACWPK3460A ] ( ) / APPELLANT) ( *+) / RESPONDENT ) / APPELLANT BY : N O N E #$ / RESPONDENT BY : SHRI GOVINDA RAJAN, DR ( / DATE OF HEARING : 04.07.2016 ( / DATE OF PRONOUNCEMENT : 14.07.2016 / O R D E R PER V. DURGA RAO, JUDICIAL MEMBER: THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAIN ST THE ORDER OF THE CIT (A), VIJAYAWADA DATED 4.9.2013 FOR THE A.Y. 2007-08. ITA NO.642/VIZAG/2013 VENKATA SESHAGIRI RAO, ELURU 2 2. IN THIS CASE, NOTICE WAS ISSUED FIXING THE CASE FOR HEARING ON 4.7.2016 AND THE NOTICE OF HEARING WAS DULY SENT BY REGD. POST. HOWEVER, ON 4.7.2016, NEITHER ASSESSEE ATTEND ED NOR THERE WAS ANY REQUEST FOR ADJOURNMENT. IN THESE CIRCUMSTA NCES, WE ARE OF THE VIEW THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTING HIS APPEAL. 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 ALS O PURSUING IT EFFECTIVELY. IN CASES WHERE THE ASSESSEE DOES NOT WANT TO PURSUE THE APPEAL, COURT/TRIBUNAL HAVE INHERENT POW ER TO DISMISS THE APPEAL FOR NON-PROSECUTION, AS HELD BY HONBLE HIGH COURT OF MUMBAI IN THE CASE OF M/S CHEMIPOL VS. UNI ON OF INDIA IN EXCISE APPEAL NO. 62 OF 2009. IN VIEW OF THE RAT IO LAID DOWN BY THE HONBLE COURTS AND ALSO FOLLOWING THE DECISI ON 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 (MP), WE DISMISS THE APPEAL OF THE ASSESSEE FOR WANT OF PROSECUTION. ITA NO.642/VIZAG/2013 VENKATA SESHAGIRI RAO, ELURU 3 3. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DISMISSED. THE ABOVE ORDER WAS PRONOUNCED IN THE OPEN COURT ON 14 TH JUL16. SD/- SD/- ( . ) (. ) ( G. MANJUNATHA) ( V. DURGA RAO ) / ACCOUNTANT MEMBER / JUDICIAL MEMBER , /VISAKHAPATNAM: 0 / DATED : 14.07.2016 VG/SPS # 2, 3,/ COPY OF THE ORDER FORWARDED TO :- 1. / THE APPELLANT SHRI KOTHAMASU VENKATA SESHAGIRI RAO, PROP: SVKT S NARESH SILK SHOW ROOM, R.R. PET, ELURU, ANDHRA PRAD ESH-534 002. 2. #$ / THE RESPONDENT THE ITO WARD-1(4), VIJAYAWADA 3. 6 / THE CIT, VIJAYAWADA 4. 6 () / THE CIT(A), VIJAYAWADA 5. , # ;, ( ; , , / DR, ITAT, VISAKHAPATNAM 6 . / GUARD FILE / BY ORDER // TRUE COPY // ?@ ; ( SR.PRIVATE SECRETARY ) ( ; , , / ITAT, VISAKHAPATNAM