RRS Realtors Private Limited, Hyd, Hyderabad V. DCIT, Circle-3(1), Hyderabad

ITA 911/HYD/2012

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 98588 (ITAT-HYDERABAD)
• Duration Of Justice: 3 year(s) 3 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-10-2015
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 05-10-2015
• Assessment Year: 2008-2009
• Appeal Filed On: 07-06-2012
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: G SURYA PRASAD
• Section: 263

Judgement Text

THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH A, HYDERABAD BEFORE SHRI P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER ITA NOS. 909, 910 & 911/HYD/2012 ASSESSMENT YEAR: 2006-07, 2007-08 & 2008-09 M/S RRS REALTORS PVT. LTD., HYDERABAD. PAN AADCR0898P VS. DY. COMMISSIONER OF INCOME- TAX, HYDERABAD. (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE REVENUE BY : SHRI G. SURYA PRASAD DATE OF HEARING : 05-10-2015 DATE OF PRONOUNCEMENT : 05-10-2015 O R D E R PER BENCH: THESE APPEALS PERTAINING TO SAME ASSESSEE AND ARE DIRECTED AGAINST A COMMON ORDER DATED 30/03/2012 OF LD. CIT - III PASSED U/S 263 OF THE INCOME-TAX ACT, 1961 (ACT) HYDERABAD, F OR THE AYS 2006- 07, 2007-08 AND 2009-10. 2. ON PERUSAL OF RECORD, WE FIND THAT THESE APPEALS WERE ADJOURNED ON NUMBER OF OCCASIONS FROM 20/09/12 TO 1 1/06/2015 DUE TO SOME OR OTHER REASONS AND, IN MOST OF THE OCCASI ONS, AT THE REQUEST OF THE LEARNED AR. ULTIMATELY, ON 11/02/15, WHEN THE LD. AR REQUESTED FOR ADJOURNMENT, IT WAS CLEARLY INFORMED TO THE LD. AR THAT THIS WILL BE THE LAST OPPORTUNITY. THE CASE WAS POS TED FOR HEARING ON 11/06/15 AND NONE APPEARED FOR THE ASSESSEE ON THE SAID DATE AND AGAIN THE CASE WAS ADJOURNED TO 05/10/15. 2.2 EVEN ON 05/10/2015, NONE APPEARED ON BEHALF OF THE ASSESSEE NOR THERE WAS ANY REQUEST FOR ADJOURNMENT. IN THESE CIRCUMSTANCES, 2 ITA NOS. 909 TO 911 /HYD/2012 M/S RRS REALTORS PVT. LTD. WE ARE OF THE VIEW THAT THE ASSESSEE IS NOT INTERES TED IN PROSECUTING ITS APPEALS. 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 BU T ALSO PURSUING IT EFFECTIVELY. IN CASES WHERE THE ASSESSEE DOES NOT WANT TO PURSUE THE APPEAL, COURT/TRIBUNAL HAVE INHERENT POWER TO DISMI SS THE APPEAL FOR NON PROSECUTION AS HELD BY HONBLE HIGH COURT OF MU MBAI IN THE CASE OF M/S CHEMIPOL VS. UNION OF INDIA IN EXCISE APPEAL NO. 62 OF 2009. THEREFORE, RESPECTFULLY FOLLOWING THE DECISION OF T HE TRIBUNAL IN THE CASE OF MULTIPLAN (INDIA) LTD., (38 ITD 320) AND MA DHYA PRADESH HIGH COURT IN LATE TUKOJIRAO HOLKAR (223 ITR 480), WE DI SMISS THESE APPEALS OF THE 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 REASONS, WHICH PREVENTED IT FOR ABSENCE ON THE SAID DATE OF HEARING OF THESE AP PEALS. 4. IN THE RESULT, APPEALS FILED BY THE ASSESSEE ARE DISMISSED. PRONOUNCED IN THE OPEN COURT ON 5 TH OCTOBER, 2015 UPON CONCLUSION OF HEARING. SD/- SD/- (P. MADHAVI DEVI) (S. RIFAUR RAHMAN) JUDICIAL MEMBER AC COUNTANT MEMBER HYDERABAD, DATED: 5 TH OCTOBER, 2015 KV COPY TO:- 1) M/S RRS REALTORS PVT. LTD., 6-3-1237 TO 1238 /R, RAJ BHAVAN ROAD, HYDERABAD 500 082 2) DCIT, CIRCLE 3(1), A BLOCK, INCOME TAX TOW ERS, AC GUARDS, MASAB TANK, HYDERABAD 500 004. 3 CIT- III, HYDERABAD 4) ADDL. CIT, RANGE 3, HYDERABAD 5) THE DEPARTMENTAL REPRESENTATIVE, I.T.A.T., H YDERABAD.