Appeal details
Counselvise Citation
[2012] 123 COUNSELVISE.COM (IT) 8036 (ITAT-HYDERABAD)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
1 month(s) 16 day(s)
Appellant
Respondent
Appeal Type
Miscellaneous Application
Pronouncement Date
20-04-2012
Appeal Filed By
Assessee
Order Result
Dismissed
Bench Allotted
B
Assessment Year
2006-2007
Appeal Filed On
05-03-2012
Judgement Text
IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH B, HYDERABAD BEFORE SHRI CHANDRA POOJARI, A.CCOUNTANT MEMBER AND SMT. ASHA VIJAYARAGHAVAN, JUDICIAL MEMBER M.A. NO. 45/HYD/2012 (IN M.A.NO. 247/HYD/11 & ITA NO. 1052/HYD/2011 ASSESSMENT YEAR : 2006-07) AND M.A. NO. 46/HYD/2012 (IN M.A.NO. 248/HYD/11 & ITA NO. 1053/HYD/2011 ASSESSMENT YEAR : 2007-08) V. RAMACHANDRA RAO, APPELLANT HYDERABAD (PAN ABKPV 9548 H) VS. DY. COMMISSIONER OF INCOME-TAX, RESPONDENT CENTRAL CIRCLE-6, HYDERABAD APPELLANT BY : NONE RESPONDENT BY : MR. B.V. PRASAD REDDY DATE OF HEARING : 20/04/2012 DATE OF PRONOUNCEMENT : 20 /04/2012 ORDER PER ASHA VIJAYARAGHAVAN, J.M.: THESE MISCELLANEOUS APPLICATIONS FILED BY THE ASSES SEE ARISE OUT OF THE ORDER OF ITAT B BENCH, HYDERABAD, IN I TA NOS. 1052 & 1053/HYD/2011, DATED 12 TH SEPTEMBER, 2011, WHICH WAS PASSED EX- PARTE BY THE ITAT. THE ASSESSEE IN THE MAS, BESIDES MENTIONING THE REASONS FOR NOT ATTENDING THE HEARING OF HIS CASES, REQUESTED THAT NON ATTENDANCE ON THE DATE OF HEARING WAS OUT OF IN ADVERTENCE AND NOT AS THE ASSESSEE WAS DISINTERESTED IN PROSECUTIO N OF APPEAL. 2. ON VERIFICATION OF THE RECORD, WE FIND THAT THE ASSESSEE, INITIALLY, BY WAY OF M.AS. REQUESTED TO RECALL THE SAID EX-PARTE ORDER M.A. NOS.45 &46/HYD/12 SHRI V. RAMACHANDRA RAO 2 PASSED BY THE TRIBUNAL IN THE SAID APPEALS AND THE M.A.S WERE FIXED FOR HEARING ON 12/09/2011. SINCE THERE WAS NO COMPL IANCE FROM THE ASSESSEE ON THE SAID APPOINTED DATE, THE M.A.S WERE DISMISSED FOR WANT OF PROSECUTION VIDE M.A. NOS. 247 & 248/H YD/2011, ORDER DATED 20 TH JANUARY, 20102. AGAIN, THE ASSESSEE CAME UP BEFORE US BY WAY OF PRESENT M.AS. 3. HOWEVER, WHEN THESE MISCELLANEOUS APPLICATIONS FIXED FOR HEARING ON 20/04/2012, FOR WHICH NOTICE OF HEARING 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 PROSECUTING HIS M ISCELLANEOUS APPLICATIONS. IT HAS BEEN HELD BY THE HONBLE SUPR EME COURT IN THE CASE OF B.N. BHTTACHARGEE & ANR., 118 ITR 461 THAT APPEA L DOES NOT MEAN ONLY FILING OF MEMO OF APPEAL BUT ALSO PURSUING IT EFFEC TIVELY. IN CASES WHERE THE ASSESSEE DOES NOT WANT TO PURSUE THE APPEAL, CO URT/TRIBUNAL HAVE INHERENT POWER TO DISMISS THE APPEAL FOR NON PROSEC UTION AS HELD BY HONBLE HIGH COURT OF MUMBAI IN THE CASE OF M/S CHE MIPOL VS. UNION OF INDIA IN EXCISE APPEAL NO. 62 OF 2009. THEREFORE, R ESPECTFULLY FOLLOWING THE DECISION OF THE TRIBUNAL IN THE CASE OF MULTIPL AN (INDIA) LTD., (38 ITD 320) AND MADHYA PRADESH HIGH COURT IN LATE TUKOJIRA O HOLKAR (223 ITR 480), WE DISMISS THESE M.AS. OF THE ASSESSEE FOR WA NT OF PROSECUTION. 3. IN THE RESULT, THE MISCELLANEOUS APPLICATIONS FI LED BY THE ASSESSEE ARE DISMISSED. PRONOUNCED IN THE OPEN COURT ON 20/04/2012. SD/- SD/- (CHANDRA POOJARI) (ASHA VIJAYARAGH AVAN) ACCOUNTANT MEMBER JUDICIAL MEMBE R HYDERABAD, DATED:20 TH APRIL, 2012. KV M.A. NOS.45 &46/HYD/12 SHRI V. RAMACHANDRA RAO 3 COPY TO:- 1) SHRI V. RAMACHANDRA RAO, 8-2-686/8/2, ROAD NO. 12, BANJARA HILLS, HYDERABAD 500 034. 2) DCIT, CENTRAL CIRCLE-6, HYD. 1) THE CIT (A)-1, HYDERABAD 2) THE CIT, CENTRAL, HYDERABAD 5) THE DEPARTMENTAL REPRESENTATIVE, I.T.A.T., HYD ERABAD. S.NO. DESCRIPTION DATE INTLS 1. DRAFT DICTATED ON 20/04/12 SR.P.S./P.S 2. DRAFT PLACED BEFORE AUTHOR 20/04/12 SR.P.S/PS 3 DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER JM/AM 4 DRAFT DISCUSSED/APPROVED BY SECOND MEMBER JM/AM 5 APPROVED DRAFT COMES TO THE SR.P.S./PS SR.P.S./ P.S 6. KEPT FOR PRONOUNCEMENT ON SR. P.S./P.S. 7. FILE SENT TO THE BENCH CLERK SR.P.S./P.S 8 DATE ON WHICH FILE GOES TO THE HEAD CLERK 9 DATE OF DISPATCH OF ORDER
