Dinesh Kumar Jaiswal, Hyd, Hyderabad V. ITO, Ward-5(2),Hyd, Hyderabad

ITA 986/HYD/2016

• Counselvise Citation: [2016] 121 COUNSELVISE.COM (IT) 4303 (ITAT-HYDERABAD)
• Duration Of Justice: 3 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-11-2016
• Appeal Filed By: Assessee
• Bench Allotted: A
• Assessment Year: 2008-2009
• Appeal Filed On: 05-07-2016
• Court: TRIBUNAL
• Department Lawyers: A SITARAMA RAO

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES A, HYDERABAD BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI B. RAMAKOTAIAH, ACCOUNTANT MEMBER I.T.A. NO. 986/HYD/2016 ASSESSMENT YEAR: 2008-09 DINESH KUMAR JAISWAL, HYDERABAD [PAN: ABSPJ3747J] VS THE INCOME TAX OFFICER, WARD-5 (2), HYDERABAD (APPELLANT) (RESPONDENT) FOR ASSESSEE : NONE FOR REVENUE : SHRI A. SITARAMA RAO, DR DATE OF HEARING : 02-11-2016 DATE OF PRONOUNCEMENT : 02-11-2016 O R D E R PER B. RAMAKOTAIAH, A.M. : THIS IS AN APPEAL PREFERRED BY ASSESSEE DIRECTED AG AINST THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS)-4, HYDERABAD DATED 16-06-2016. THE REGISTRY HAS POINTED OUT CERTAIN DEFECTS TO ASSESSEE, WHICH REQUIRE RECTIFICATION. HOWEVER, IN S PITE OF GIVING THREE OPPORTUNITIES, NONE APPEARED NOR THE APPEAL MEMO WAS RECTIFIED. NOTICES SERVED WERE ACKNOWLEDGED BY ASSES SEE WHICH ARE KEPT ON RECORD. SINCE NONE APPEARED ON THE DATE OF LAST HEARING I.E., ON 02-11-2016 AND APPEAL MEMO BEING DEFECTIVE, WE ARE OF THE OPINION THAT ASSESSEE IS NOT INTERESTED IN PROSECUTING T HE APPEAL. I.T.A. NO. 986/HYD/2016 :- 2 -: 2. 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 PURSUING IT EFFECTIVELY. IN CASES WHERE THE ASSESSEE DOES NOT W ANT TO PURSUE THE APPEAL, COURT/TRIBUNAL HAVE INHERENT POWER TO DISMI SS THE APPEAL FOR NON PROSECUTION AS HELD BY HONBLE HIGH C OURT OF MUMBAI IN THE CASE OF M/S CHEMIPOL VS. UNION OF IND IA IN EXCISE APPEAL NO. 62 OF 2009. THEREFORE, RESPECTFULLY FOLL OWING THE DECISION OF THE TRIBUNAL IN THE CASE OF MULTIPLAN (IN DIA) LTD., (38 ITD 320) AND MADHYA PRADESH HIGH COURT IN LATE TUKOJI RAO HOLKAR (223 ITR 480), WE DISMISS THIS APPEAL OF THE ASSESSEE FOR WANT OF PROSECUTION. 3. HOWEVER, THE ASSESSEE IS AT LIBERTY TO FILE FRESH APPEAL WITH NECESSARY CONDONATION OR TO SEEK RECALL OF THIS ORDER BY WAY OF FILING AN M.A., SHOWING SUFFICIENT REASONS. 4. IN THE RESULT, THE APPEAL MEMO FILED BY ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 2 ND NOVEMBER, 2016 UPON COMPLETION OF HEARING SD/- SD/- (P. MADHAVI DEVI) (B. RAMAKOTAIAH) JUDICIAL MEMBER ACCOUNTANT ME MBER HYDERABAD, DATED 2 ND NOVEMBER, 2016 TNMM I.T.A. NO. 986/HYD/2016 :- 3 -: COPY TO : 1. DINESH KUMAR JAISWAL, H.NO. 5-4-736, NAMPALLY ST ATION ROAD, HYDERABAD. 2. THE INCOME TAX OFFICER, WARD-5(2), HYDERABAD. 3. CIT (APPEALS)-4, HYDERABAD. 4. PR.CIT-4, HYDERABAD. 5. D.R. ITAT, HYDERABAD. 6. GUARD FILE.