Dr. Randhir Kumar, Visakhapatnam V. THE DCIT, CIRCLE - 1(1), Visakhapatnam

ITA 720/VIZ/2013

• Counselvise Citation: [2016] 130 COUNSELVISE.COM (IT) 9968 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 2 year(s) 8 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-08-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 19-08-2016
• Assessment Year: 2009-2010
• Appeal Filed On: 17-12-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: G GURUSAMY
• Assessee Lawyers: N O N E

Judgement Text

ITA NO.720/VIZAG/2013 DR. RANDHIR KUMAR, 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.720/VIZAG/2013 ( / ASSESSMENT YEAR: 2009-10) DR. RANDHIR KUMAR, VISAKHAPATNAM THE DCIT, CIRCLE - 1(1), VISAKHAPATNAM [PAN : AMKPK7737N ] ( % / APPELLANT) ( &'% / RESPONDENT) / APPELLANT BY : N O N E / RESPONDENT BY : SHRI G. GURUSAMY, DR / DATE OF HEARING : 19.08.2016 / DATE OF PRONOUNCEMENT : 19.08.2016 / O R D E R PER V. DURGA RAO, JUDICIAL MEMBER: THIS APPEAL IS FILED BY THE ASSESSEE AGAINST THE O RDER OF THE CIT-1, VISAKHAPATNAM DATED 23.10.2013 FOR THE ASSESSMENT Y EAR 2009-10. 2. IN THIS CASE, NOTICE WAS ISSUED FIXING THE CASE FOR HEARING ON 19.08.2016. HOWEVER, ON 19.08.2016, NEITHER ASSE SSEE ITA NO.720/VIZAG/2013 DR. RANDHIR KUMAR, VISAKHAPATNAM 2 ATTENDED NOR THERE WAS ANY REQUEST FOR ADJOURNMENT. IN THESE CIRCUMSTANCES, WE ARE OF THE VIEW THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTING HIS APPEAL. IT HAS BEEN H ELD BY THE HONBLE SUPREME COURT IN THE CASE OF B.N. BHATTACHA RGEE & ANR., 118 ITR 461 THAT APPEAL DOES NOT MEAN ONLY FILING O F MEMO 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 TUKOJIRAO HOLKAR 223 ITR 480 (MP), WE DISMISS THE A PPEAL OF THE ASSESSEE FOR WANT OF PROSECUTION. 4. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED THE ABOVE ORDER WAS PRONOUNCED IN THE OPEN COURT ON 19 TH AUG16. SD/- SD/- ( . ) ( . ) (G. MANJUNATHA) (V. DURGA RAO) /ACCOUNTANT MEMBER /JUDICIAL MEMBER ! /VISAKHAPATNAM: % /DATED : 19.08.2016 VG/SPS ITA NO.720/VIZAG/2013 DR. RANDHIR KUMAR, VISAKHAPATNAM 3 '! (! /COPY OF THE ORDER FORWARDED TO:- 1. / THE APPELLANT DR. RANDHIR KUMAR, DR.NO.15-7-8, FLAT NO.407, BALAJI CASTLE, KRISHNANAGAR, VISAKHAPATNAM 2. / THE RESPONDENT THE DCIT, CIRCLE-1(1), VISAKHAP ATNAM 3. ) / THE CIT-1, VISAKHAPATNAM 4. ) ( ) / THE CIT(A), VISAKHAPATNAM 5. ! , , , , ! / DR, ITAT, VISAKHAPATNAM 6 . / GUARD FILE / BY ORDER // TRUE COPY // /0 , (SR.PRIVATE SECRETARY) , , ! / ITAT, VISAKHAPATNAM