Minhajuddin Mohammed, Hyderabad, Hyderabad V. ITO, Ward-5(3), Hyderabad, Hyderabad

ITA 826/HYD/2017

• Counselvise Citation: [2018] 119 COUNSELVISE.COM (IT) 1526 (ITAT-HYDERABAD)
• Duration Of Justice: 1 year(s) 6 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-11-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 15-10-2018
• Assessment Year: 2012-2013
• Appeal Filed On: 11-05-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: D J P ANAND
• Assessee Lawyers: N O N E

Judgement Text

ITA NO 826 OF 2017 MINHAJUDDIN MOH AMMED 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.826/HYD/2017 (ASSESSMENT YEAR: 2012-13) SHRI MINHAJUDDIN MOHD. HYDERABAD PAN: AQQPM6713Q VS INCOME TAX OFFICER WARD 5(3) HYDERABAD (APPELLANT) (RESPONDENT) FOR ASSESSEE : N O N E FOR REVENUE : SHRI D.J.P.ANAND, DR O R D E R PER SMT. P. MADHAVI DEVI, J.M. THIS IS ASSESSEES APPEAL FOR THE A.Y 2012-13 AGAIN ST THE ORDER OF THE CIT (A)-4, HYDERABAD, DATED 22.02. 2017. 2. WE NOTICE THAT THIS APPEAL IS COMING UP FOR HEAR ING SINCE 21.09.2017 ONWARDS AND DUE TO ONE OR THE OTHE R REASONS ATTRIBUTABLE FROM THE ASSESSEE, THE APPEAL COULD NO T BE ADJUDICATED. WHEN THE APPEAL CAME UP FOR HEARING ON 15.10.2018 ALSO, WE NOTICE THAT NONE APPEARED FOR THE ASSESSEE . THEREFORE, IT IS PRESUMED THAT THE ASSESSEE IS NOT INTERESTED TO PROCEED WITH THE APPEAL. DATE OF HEARING : 15.10.2018 DATE OF PRONOUNCEMENT : 28.11.2018 ITA NO 826 OF 2017 MINHAJUDDIN MOH AMMED HYDERABAD. PAGE 2 OF 2 3. IT HAS BEEN HELD BY THE HONBLE SUPREME COURT IN THE CASE OF B.N. BHTTACHARGEE & ANR., 118 ITR 461 THAT APPEAL DOES NOT MEAN ONLY FILING OF MEMO OF APPEAL BUT ALSO PURSUIN G IT EFFECTIVELY. IN CASES WHERE THE ASSESSEE DOES NOT WANT TO PURSUE THE APPEAL, COURT/TRIBUNAL HAVE INHERENT POWER TO DISMISS THE A PPEAL 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. THEREFORE, RESPECTFULLY FOLLOWING THE ABOVE DECISIO N AND ALSO 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), WE DISMISS THE APPEAL OF THE ASSESSEE FOR WAN T OF PROSECUTION. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DIS MISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 28 TH NOVEMBER, 2018. SD/- SD/ - (S.RIFAUR RAHMAN) ACCOUNTANT MEMBER (P. MADHAVI DEVI) JUDICIAL MEMBER HYDERABAD, DATED 28 TH NOVEMBER, 2018. VINODAN/SPS COPY TO: 1 SHRI TEJPRAKASH TOSHNIWAL, ADV. 4-1-6/B/4, RAMKOT E, HYDERABAD 500095 2 ITO WARD 5(3) HYDERABAD 3 CIT (A)-4 HYDERABAD 4 PR. CIT 4 HYDERABAD 5 THE DR, ITAT HYDERABAD 6 GUARD FILE BY ORDER