Yelubandi Srinivasa Rao, V. The ITO, Amalapuram

ITA 74/VIZ/2017

• Counselvise Citation: [2017] 126 COUNSELVISE.COM (IT) 6741 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 6 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-09-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2011-2012
• Appeal Filed On: 20-02-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: R S ARAVINDAKSHN

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM BENCH, VISAKHAPATNAM BEFORE SHRI V. DURGA RAO , HONBLE JUDICIAL MEMBER & SHRI D.S. SUNDER SINGH , HONBLE ACCOUNTANT MEMBER ITA NO. 74 / VIZ /201 7 (ASST. YEAR : 20 11 - 12 ) YELUBANDI SRINIVASA RAO, PROP. SRI HANUMAN WINES, D.NO. 1 1 - 28, KOTHAPETA MANDAL, AVIDI. V S . IT O , WARD - 2 , AMALAPURAM . PAN NO. ABIPY 2878 B (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE . DEPARTMENT BY : SHRI R.S. ARAVINDAKSHN SR. DR DATE OF HEARING : 11 / 0 9 /201 7 . DATE OF PRONOUNCEMENT : 11 / 0 9 /201 7 . O R D E R PER V. DURGA RAO, JUDICIAL MEMBER THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF LD.CIT(A), RAJAHMUNDRY DATED 15/12/ 2016 FOR THE ASSESSMENT YEAR 2011 - 12. 2. IN THIS CASE , NOTICE FOR HEARING HAS BEEN ISSUED BY FIXING THE CASE ON 16/05/2017. ON THAT DA TE , BENCH HAS NOT BEEN FUNCTIONED HENCE MATTER IS POSTED TO 13/06/2017. ON 13/06/2017 , NEITHER ASSESSEE ATTENDED NOR FILED ANY ADJOURNMENT APPLICATION , HENCE , CASE IS ADJOURNED TO 24/07/2017 AND AGAIN TO 11/09/2017. EVEN TODAY ALSO I.E. ON 11/09/2017 , NONE APPEARED ON BEHALF OF THE ASSESSEE NOR FILED ADJOURNMENT APPLICATION. UNDER THESE CIRCUMSTANCES, WE ARE OF THE 2 ITA NO. 74/VIZ/2017 ( YELUBANDI SRINIVASA RAO ) 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 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 - PROSECUTION, 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 AND ALSO FOLLOWING THE DECISION 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 O F THE ASSESSEE FOR WANT OF PROSECUTION. 3. IN THE RESULT, APPEAL FILED BY THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON TH IS 11 TH DAY OF SEP . , 201 7 . S D / - S D / - ( D.S. SUNDER SINGH ) ( V. DURGA RAO ) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 11 TH SEPTEMBER , 201 7 . VR/ - COPY TO: 1. THE ASSESSEE - YELUBANDI SRINIVASA RAO, PROP. SRI HANUMAN WINES, D.NO. 11 - 28, KOTHAPETA MANDAL, AVIDI. 2. THE REVENUE ITO, WARD - 2, AMALAPURAM. 3. THE CIT, RAJAHMUNDRY. 4. THE CIT(A) , RAJAHMUNDRY. 5. THE D.R . , VISAKHAPATNAM. 6. GUARD FILE. BY ORDER (VUKKEM RAMBABU) SR. PRIVATE SECRETARY, ITAT, VISAKHAPATNAM.