M/s Waltair Club, Visakhapatnam V. THE ACIT, Visakhapatnam

ITA 68/VIZ/2015

• Counselvise Citation: [2016] 130 COUNSELVISE.COM (IT) 9817 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 1 year(s) 8 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-10-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2011-2012
• Appeal Filed On: 16-02-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: K S ARAVINDAKSHAN
• Assessee Lawyers: N O N E

Judgement Text

ITA NO.68/VIZAG/2015 M/S. WALTAIR CLUB, VISAKHAPATNAM 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.68/VIZAG/2015 ( / ASSESSMENT YEAR: 2011-12) M/S. WALTAIR CLUB, VISAKHAPATNAM VS. CIT, CIRCLE - 4(1), VISAKHAPATNAM [PAN: AAACW1956C ] ( % / APPELLANT) ( &'% / RESPONDENT) / APPELLANT BY : N O N E / RESPONDENT BY : K.S. ARAVINDAKSHAN, DR / DATE OF HEARING : 17.10.2016 / DATE OF PRONOUNCEMENT : 17.10.2016 / O R D E R PER V. DURGA RAO, JUDICIAL MEMBER: THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAI NST THE ORDER OF CIT(A)-2, VISAKHAPATNAM DATED 3.12.2014 FOR THE ASS ESSMENT YEAR 2011-12. ITA NO.68/VIZAG/2015 M/S. WALTAIR CLUB, VISAKHAPATNAM 2 2. IN THIS CASE, NOTICE WAS ISSUED FIXING THE CASE FOR HEARING ON 17.10.2016 AND THE NOTICE OF HEARING WAS DULY SE NT BY REGD. POST. HOWEVER, ON 17.10.2016, NEITHER ASSESSEE ATTE NDED NOR THERE WAS ANY REQUEST FOR ADJOURNMENT. IN THESE CIR CUMSTANCES, WE ARE OF THE VIEW THAT THE ASSESSEE IS NOT INTERES TED IN PROSECUTING ITS APPEAL. IT HAS BEEN HELD BY THE HON BLE SUPREME COURT IN THE CASE OF B.N. BHATTACHARGEE & ANR., 118 ITR 461 THAT APPEAL DOES NOT MEAN ONLY FILING OF MEMO OF AP PEAL BUT ALSO PURSUING IT EFFECTIVELY. IN CASES WHERE THE A SSESSEE DOES NOT WANT TO PURSUE THE APPEAL, COURT/TRIBUNAL HAVE INHERENT POWER TO DISMISS THE APPEAL FOR NON-PROSECUTION, AS HELD BY HONBLE HIGH COURT OF MUMBAI IN THE CASE OF M/S CHE MIPOL VS. UNION OF INDIA IN EXCISE APPEAL NO. 62 OF 2009. IN VIEW OF THE RATIO LAID DOWN BY THE HONBLE COURTS AND ALSO FOLL OWING THE DECISION OF THE TRIBUNAL IN THE CASE OF MULTIPLAN ( INDIA) LTD., 38 ITD 320 AND MADHYA PRADESH HIGH COURT IN LATE TUKOJ IRAO HOLKAR 223 ITR 480 (MP), WE DISMISS THE APPEAL OF T HE ASSESSEE FOR WANT OF PROSECUTION. ITA NO.68/VIZAG/2015 M/S. WALTAIR CLUB, VISAKHAPATNAM 3 3. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DISMISSED. THE ABOVE ORDER WAS PRONOUNCED IN THE OPEN COURT ON 17 TH OCT16. SD/- SD/- ( . ) ( . ) (G. MANJUNATHA) (V. DURGA RAO) /ACCOUNTANT MEMBER /JUDICIAL MEMBER ! /VISAKHAPATNAM: % /DATED : 17.10.2016 VG/SPS '! (! /COPY OF THE ORDER FORWARDED TO:- 1. / THE APPELLANT M/S. WALTAIR CLUB, D.NO.10-50-20 , WALTAIR UPLANDS, OPP. GOVERNORS BUNGALOW, SIRIPURAM, VISAKHAPATNAM- 530 003. 2. / THE RESPONDENT THE ACIT, CIRCLE-4(1), VISAKHAP ATNAM 3. ) / THE CIT, VISAKHAPATNAM 4. ) ( ) / THE CIT(A)-2, VISAKHAPATNAM 5. ! , , , , ! / DR, ITAT, VISAKHAPATNAM 6 . / GUARD FILE / BY ORDER // TRUE COPY // /0 , (SR.PRIVATE SECRETARY) , , ! / ITAT, VISAKHAPATNAM