Nimmala Raghupathy, Hyd, Hyderabad V. DCIT, Circle-6(1),Hyderabad, Hyderabad

ITA 652/HYD/2015

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 7043 (ITAT-HYDERABAD)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-07-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB-B
• Next Hearing Date: 22-07-2019
• Assessment Year: 2007-2008
• Appeal Filed On: 14-05-2015
• Court: TRIBUNAL

Judgement Text

ITA NO 625 OF 2015 NIMMALA RAGHUPATHY HYDERABAD. PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD A BENCH, HYDERABAD BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI S.RIFAUR RAHMAN, ACCOUNTANT MEMBER ITA NO.652/HYD/2015 (ASSESSMENT YEAR: 2007-08) SHRI NIMMALA RAGHUPATHY HYDERABAD PAN:ASLPR0374P VS DY. COMMISSIONER OF INCOME TAX, CIRCLE 6(1) HYDERABAD (APPELLANT) (RESPONDENT) FOR ASSESSEE : SHRI P.C. YADAV FOR REVENUE : SHRI K. GOPALA KRISHNA, DR O R D E R PER SMT. P. MADHAVI DEVI, J.M. THIS IS ASSESSEES APPEAL FOR THE A.Y 2007-08 AGAIN ST THE ORDER OF THE CIT (A)-4, HYDERABAD, DATED 27.02. 2015. 2. THIS APPEAL HAS BEEN FILED BY THE ASSESSEE ON 14.05.2015. ON PERUSAL OF THE APPEAL PAPERS, WE NOT E THAT THE REGISTRY POINTED OUT THAT THE APPEAL IS NOT IN ORDE R FOR THE REASONS THAT THE ASSESSEE IS REQUIRED TO FILE CERTIFIED CO PY OF CHALLAN CERTIFYING THAT APPEAL FEES IS PAID AS OTHERS AND NOT AS TAX ETC.,. ACCORDINGLY, THE DEFECT NOTICE WAS ISSUED A ND SERVED ON THE ASSESSEE AND THEREAFTER, THE APPEAL IS BEING LISTED ALONG WITH OTHER CONNECTED APPEALS FROM 12.08.2015 ONWARDS. IT HAS ALSO BEEN MENTIONED IN THE CAUSE LIST THAT IT IS A DEFEC TIVE APPEAL AND IS BEING POSTED FOR DISMISSAL. HOWEVER, THERE WAS N O RECTIFICATION OF THE DEFECTS AND THE ASSESSEE HAS BEEN CONTINUOUS LY TAKING TIME DATE OF HEARING : 22.07.2019 DATE OF PRONOUNCEMENT : 31.07.2019 ITA NO 625 OF 2015 NIMMALA RAGHUPATHY HYDERABAD. PAGE 2 OF 2 FOR RECTIFICATION OF SUCH DEFECTS FROM 6.9.2016 ONW ARDS, AS IS EVIDENT FROM THE ADJOURNMENT LETTERS FILED BY THE C OUNSEL FOR THE ASSESSEE SHRI P.C. YADAV. HOWEVER, EVEN THOUGH MORE THAN 3 YEARS HAVE LAPSED EVEN AFTER SUCH DATE, THE DEFECTS HAVE NOT BEEN RECTIFIED. TODAY, AGAIN THE ASSESSEE HAS FILED AN A PPLICATION FOR ADJOURNMENT SEEKING FURTHER TIME WITHOUT RECTIFYING THE DEFECT. THEREFORE, WE ARE OF THE OPINION THAT THE ASSESSEE IS NOT INTERESTED TO PURSUE THE APPEAL EFFECTIVELY. THE HON'BLE SUPRE ME COURT IN THE CASE OF CIT VS. B. BHATTACHARGEE & ANOTHER (118 ITR 461 AT PAGE 477-478) HELD THAT THE APPEAL DOES NOT MEAN, M ERE FILING OF THE MEMO OF APPEAL BUT EFFECTIVELY PURSUING THE SAM E. RESPECTFULLY FOLLOWING THE ORDER OF ITAT IN THE CAS E OF MULTIPLAN (INDIA) PVT. LTD. (SUPRA), AND THE DECISION OF THE HON'BLE SUPREME COURT, THIS APPEAL IS DISMISSED FOR NON-PROSECUTION WITH A LIBERTY TO ASSESSEE TO MOVE APPROPRIATE APPLICATION AFTER C ORRECTION OF THE DEFECTS POINTED OUT IN THE DEFECT MEMO ALONG WITH I TS CORRECT ADDRESS FOR RECALL OF THIS ORDER. IN THESE TERMS, T HE APPEAL IS TECHNICALLY DISMISSED. 3. IN THE RESULT, APPEAL FILED BY THE ASSESSEE IS D ISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 31 ST JULY, 2019. SD/- SD/- (S.RIFAUR RAHMAN) ACCOUNTANT MEMBER (P. MADHAVI DEVI) JUDICIAL MEMBER HYDERABAD, DATED 31 ST JULY, 2019. VINODAN/SPS COPY TO: 1 C/O MM FIDOS, ADVOCATE, 11-3-942, 1 ST FLOOR, NEW MALLEPALLY, HYDERABAD 2 DY.CIT, CIRCLE 6(1) IT TOWERS, AC GUARDS, HYDERAB AD 3 CIT (A)-4 HYDERABAD 4 CIT 6 HYDERABAD 5 THE DR, ITAT HYDERABAD 6 GUARD FILE BY ORDER