Amareswari Cements Limited, Hyderabad V. Dy.CIT, Circle-1(1), Hyderabad

MA 82/Hyd/2018

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 7635 (ITAT-HYDERABAD)
• Duration Of Justice: 11 month(s) 11 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 17-07-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB-B
• Next Hearing Date: 05-07-2019
• Assessment Year: 2009-2010
• Appeal Filed On: 06-08-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD B BENCH : HYDERABAD BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI RIFAUR RAHMAN , ACCOUNTANT MEMBER M.A. NO S . 82 & 83/HYD./2018 (IN ITA NOS. 1183/HYD./14 & ITA 1184/HYD./14) A.Y. 2009 - 10 & 2010 - 11 AMARESWARI CEMENTS LTD., VS. DCIT, CIRCLE 1(1), HYD. PLOT NO.711, ROAD NO.70 JUBILEE HILLS HYDERABAD 500 033 PAN: AABCA7372 F (APPELLANT) (RESPONDENT) FOR ASSESSE : NONE. FOR REVENUE : SMT. AMISHA S GUPTA, D.R. DATE OF HEARING : 0 5 /07/19 DATE OF PRONOUNCEMENT : 17/07/19 O R D E R PER SMT. P. MADHAVI DEVI, J.M. THESE ARE MISCELLANEOUS APPLICATIONS FILED BY ASSESSEE SEEKING RECALL OF THE ORDER OF THE TRIBUNAL DATED 16.03.2015 DISMISSING ASSESSEES APPEAL EX - PARTE FOR NON - APPEARANCE OF THE ASSESSEE OR ITS COUNSEL. THE NOTICES OF HEARING OF THESE MISC. APPLICATION S WERE ISSUED TO RESPECTIVE ASSESSES BY REGISTERED POST WITH ACKNOWLEDGEMENT DUE. HOWEVER, THE NOTICES WERE RETURNED BY POSTAL DEPARTMENT WITH THE ENDORSEMENT UNCLAIMED, HENCE RETURNED TO SENDER . M.A. NO.82 & 83/HYD./2018 A.Y. 2009 - 10 & 2010 - 11 (IN ITA NOS. 1183/HYD./14 & ITA 1184/HYD./14) AMARESWARI CEMENTS LTD., HYD. VS. DCIT, CIRCLE 1(1), HYD. 2 2. WE FIND THE NOTICES HAVE BEEN ISSUED TO THE ADD RESS GIVEN IN THE FORM 36 AND T HERE IS NO COMMUNICATION FROM THE ASSESSEE THEREAFTER ABOUT ANY CHANGE OF ADDRESS. THERE IS NO APPEARANCE BY THE ASSESSEE ON ANY OF THE DATES FIXED FOR HEARING. 3. IN THIS VIEW OF THE SAME, IT IS PRESUMED THAT THE ASSESSEE I S NOT INTERESTED TO PURSUE THE MISC. APPLICATIONS. THE NOTICE OF HEARING OF THE MAS IS ALSO PUT UP ON THE NOTICE BOARD, AS WELL AS THE WEB SITE OF THE TRIBUNAL, AND, THEREFORE, IT IS TO BE PRESUMED THAT THE NOTICES HAVE BEEN SERVED ON THE ASSESSEE . FURT HER, AS HELD BY THE CO - ORDINATE BENCH BY DELHI TRIBUNAL IN CASE OF MULTI PLAN ( INDIA ) LTD. , (38 ITD 320) AS WELL AS MADHYA PRADESH HIGH COURT IN THE CATE OF LATE TUKOJIRAO HOLKAR (223 ITR 480) AND THE HONBLE SUPREME COURT IN THE CASE OF B.N.BHATTACHARJEE & ANR. R EPORTED IN 118 ITR 461 , TH E APPEAL DOES NOT MEAN ONLY FILING OF MEMO OF APPEAL BUT ALSO PURSUING IT EFFECTIVELY AND THAT IN CASES WHERE THE ASSESSEE DOES NOT WANT TO PURSUE THE APPEAL, COURT/TRIBUNAL HA S INHERENT POWER TO DISMISS THE APPEAL FOR NON - PROSECUTION AS ALSO HELD BY HONBLE HIGH COURT OF MUMBAI IN THE CASE OF M/S CHEMIPOL VS. UOI IN EXCISE APPEAL NO.62 OF 2009. 4. RESPECTFULLY FOLLOWING THE ABOVE DECISIONS, WE DISMISS THE SE MISC. APPLICATIONS OF THE ASSESSEE FOR WANT OF PROSECUTION. PRONOUNCED IN THE OPEN COURT ON 17 TH JULY, 2019. SD/ - SD/ - ( S. RIFA UR RAHMAN ) (P MADHAVI DEVI) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 17 TH JULY, 2019. *GMV M.A. NO.82 & 83/HYD./2018 A.Y. 2009 - 10 & 2010 - 11 (IN ITA NOS. 1183/HYD./14 & ITA 1184/HYD./14) AMARESWARI CEMENTS LTD., HYD. VS. DCIT, CIRCLE 1(1), HYD. 3 COPY FORWARDED TO: 1. M/S AMARESWARI CEMENTS LTD., PLOT NO.711, ROAD NO.70, JUBILEE HILLS, HYDERABAD 500 033. 2. DY.CIT, CIRCLE 1(1), HYDERABAD. 3. CIT(A) - II, HYDERABAD. 4. CIT - I, HYDERABAD. 5. D.R. ITAT HYDERABAD. 6. GUARD FILE // C O P Y // ITAT HYDERABAD BENCH HYDERABAD M.A. NO.82 & 83/HYD./2018 A.Y. 2009 - 10 & 2010 - 11 (IN ITA NOS. 1183/HYD./14 & ITA 1184/HYD./14) AMARESWARI CEMENTS LTD., HYD. VS. DCIT, CIRCLE 1(1), HYD. 4 1. DRAFT DICTATED ON 05/07/19 2. DRAFT PLACED BEFORE THE AUTHOR 11 /07/19 3. DRAFT PLACED BEFORE THE SECOND MEMBER 4. DRAFT APPROVED BY SECOND MEMBER 5. APPROVED DRAFT COMES TO SRPS 6. KEPT FOR PRONOUNCEMENT 17/7/19 7. FILE SENT TO BENCH CLERK