Nizamabad District Cooperative Central Bank Limited, Nizamabad V. ITO, Ward-2, Nizamabad

ITA 906/HYD/2013

• Counselvise Citation: [2013] 140 COUNSELVISE.COM (IT) 69827 (ITAT-HYDERABAD)
• Duration Of Justice: 3 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-09-2013
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2009-2010
• Appeal Filed On: 30-05-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: P SOMASEKHAR REDDY

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH A, HYDERABAD BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI SAKTIJIT DEY, JUDICIAL MEMBER ITA NOS. 905 & 906/HYD/2013 ASSESSMENT YEARS: 2008-09 & 2009-10 NIZAMABAD DISTRICT COOPERATIVE CENTRAL BANK LTD., APPELLANT NIZAMABAD. (PAN AAACT 7405 M) VS. INCOME-TAX OFFICER, RESPONDENT WARD 2, NIZAMABAD. APPELLANT BY : NONE RESPONDENT BY : SHRI P. SOMASEKHAR REDDY DATE OF HEARING : 16/09/2013 DATE OF PRONOUNCEMENT : 16/09/2013 ORDER PER CHANDRA POOJARI, A.M.: BOTH THESE APPEALS PREFERRED BY THE SAME ASSESSEE ARE DIRECTED AGAINST SEPARATE ORDERS OF CIT(A)-VI, HYDE RABAD, DATED 27/02/2013, FOR THE ASSESSMENT YEARS 2008-09 AND 2 009-10. 2 . WHEN THESE APPEALS WERE FIXED FOR HEARING ON 16/0 9/2013, FOR WHICH NOTICE OF HEARING TO THE PARTIES ISSUED O N 14/08/2013, NONE APPEARED ON BEHALF OF THE ASSESSEE NOR THERE W AS ANY REQUEST FOR ADJOURNMENT. IN THESE CIRCUMSTANCES, WE ARE OF THE VIEW THAT THE ASSESSEE IS NOT INTERESTED IN PROSECU TING ITS APPEALS. IT HAS BEEN HELD BY THE HONBLE SUP REME COURT IN THE CASE OF B.N. BHTTACHARGEE & ANR., 118 ITR 461 THAT ITA NOS. 905 & 906/HYD/13 NIZAMABAD DISTRICT COOPERATIVE CENTRAL BANK LTD. 2 APPEAL DOES NOT MEAN ONLY FILING OF MEMO OF A PPEAL BUT ALSO PURSUING IT EFFECTIVELY. IN CASES WHERE THE ASSESS EE DOES NOT WANT TO PURSUE THE APPEAL, COURT/TRIBUNAL HAVE INHE RENT POWER TO DISMISS THE APPEAL FOR NON PROSECUTION AS HELD BY H ONBLE HIGH COURT OF MUMBAI IN THE CASE OF M/S CHEMIPOL VS. UNI ON OF INDIA IN EXCISE APPEAL NO. 62 OF 2009. THEREFORE, RESPECTFUL LY FOLLOWING THE DECISION OF THE TRIBUNAL IN THE CASE OF MULTIPL AN (INDIA) LTD., (38 ITD 320) AND MADHYA PRADESH HIGH COURT IN LATE TUKOJIRAO HOLKAR (223 ITR 480), WE DISMISS THESE APPEALS OF T HE ASSESSEE FOR WANT OF PROSECUTION. 3. HOWEVER, THE ASSESSEE IS AT LIBERTY TO SEEK RE CALL OF THIS ORDER BY WAY OF FILING AN M.A., SHOWING SUFFICIENT REASON S, WHICH PREVENTED IT FROM APPEARING ON THE SAID DATE OF HEA RING OF THESE APPEALS. 4. IN THE RESULT, THE APPEALS FILED BY THE ASSESSEE ARE DISMISSED. PRONOUNCED IN THE OPEN COURT ON 16/09/2013 UPON CONCLUSION OF HEARING. SD/- SD/- (SAKTIJIT DEY) (CHANDRA P OOJARI) JUDICIAL MEMBER ACCOUNTANT MEM BER HYDERABAD, DATED: 16/09/2013 KV ITA NOS. 905 & 906/HYD/13 NIZAMABAD DISTRICT COOPERATIVE CENTRAL BANK LTD. 3 COPY TO:- 1) NIZAMABAD DISTRICT COOPERATIVE CENTRAL BANK LTD ., KHALEELWADI, NIZAMABAD. 2) ITO, WARD 2, NIZAMABAD. 3) THE CIT(A)-VI, HYDERABAD 4) THE CIT-V, HYDERABAD 5) THE DEPARTMENTAL REPRESENTATIVE, I.T.A. T., HYDERABAD.