Shri Ravi Teja Restaurant & Resorts Pvt.Ltd, Hyderabad V. DCIT, Circle-3(1), Hyderabad

ITSSA 9/HYD/2012

• Counselvise Citation: [2012] 121 COUNSELVISE.COM (IT) 8584 (ITAT-HYDERABAD)
• Duration Of Justice: 3 month(s) 14 day(s)
• Appeal Type: Income Tax (Search & Seizure) Appeal
• Pronouncement Date: 06-12-2012
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: misc
• Appeal Filed On: 23-08-2012
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: M RAVINDER SAI

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH A, HYDERABAD BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. ASHA VIJAYARAGHAVAN, JUDICIAL MEMBER IT(SS)A NO. 09/HYD/2012 BLOCK PERIOD: 01/04/1996 TO 04/07/2002 SHRI RAVI TEJA RESTAURANT & RESORTS PVT LTD., APP ELLANT HYDERABAD. (PAN AAAECS6149R) VS. DY. COMMISSIONER OF INCOME-TAX, RESPONDENT CIRCLE 3(1), HYDERABAD. APPELLANT BY : NONE RESPONDENT BY : SHRI M. RAVINDER SAI DATE OF HEARING : 06/12/2012 DATE OF PRONOUNCEMENT : 06 /12/2012 ORDER PER ASHA VIJAYARAGHAVAN, J.M.: THIS APPEAL PREFERRED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF CIT(A)-IV, HYDERABAD, DATED 29/06/2012 FOR THE BLOCK PERIOD 01/04/1996 TO 04/07/2002. 2. IN THIS CASE, WHEN THE APPEAL IS FIXED FOR HEAR ING ON 06/12/2012, FOR WHICH NOTICE OF HEARING TO PARTIES WAS DULY SERVED, NONE APPEARED ON BEHALF OF THE ASSESSEE NOR THERE WAS ANY REQUEST FOR ADJOURNMENT. IN THESE CIRCUMSTANCES, WE ARE OF THE VIEW THAT THE ASSESSEE IS NOT INTERESTED IN PRO SECUTING HIS APPEAL. IT HAS BEEN HELD BY THE HONBLE SUPR EME COURT IN THE CASE OF B.N. BHTTACHARGEE & ANR., 118 ITR 461 THAT 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 IT(SS)A NO.09 /HYD/12 SHRI RAVI TEJA RESTAURANT & RESORTS PVT. LTD. 2 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 THIS APPEAL OF THE ASSESSEE FOR WANT OF PROSECUTION. 3. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED. PRONOUNCED IN THE OPEN COURT ON 06/12/2012 UPON CONCLUSION OF HEARING. SD/- SD/- (CHANDRA POOJARI) (ASHA VIJAYARAGH AVAN) ACCOUNTANT MEMBER JUDICIAL MEMBE R HYDERABAD, DATED: 06/12/2012. KV COPY TO:- 1) SHRI RAVI TEJA RESTAURANT & RESORTS PVT. LTD., 8-2- 602/E, ROAD NO. 10, BANJARA HILLS, HYDERABAD 2) DCIT-CIRCLE 3(1), HYDERABAD 3) CIT(A)-IV, HYDERABAD. 4) CIT-III, HYDERABAD. 5) THE DEPARTMENTAL REPRESENTATIVE, I.T.A.T., H YDERABAD.