Income Tax Appellate Tribunal - Hyderabad
Yeses Infrastructure Pvt.Ltd., Hyd, ... vs Dcit, Circle-3(3), Hyd, Hyderabad on 30 November, 2016
IN THE INCOME TAX APPELLATE TRIBUNAL
HYDERABAD BENCH "A", HYDERABAD
BEFORE SHRI D. MANMOHAN, VICE PRESIDENT
AND SHRI B. RAMAKOTAIAH, ACCOUNTANT MEMBER
ITA No. 926/Hyd/2016
Assessment Year: 2010-11
Yeses Infrastructure Pvt. Ltd., vs. Dy. Commissioner of Income-
Hyderabad tax, Circle - 3(3), Hyderabad
PAN - AAACY0786A
(Appellant) (Respondent)
Assessee by : None
Revenue by : Smt. Suman Malik, DR
Date of hearing 16-11-2016
Date of pronouncement 30-11-2016
O RDE R
PER B. RAMAKOTAIAH, A.M.:
This appeal filed by the Assessee on 20-06-2016 against the order of CIT(A) - 5, Hyderabad, dated 29-02-2016. The appeal was filed belatedly, but, the Registry noted that the appeal memo was not completed/filled properly and, hence, has issued defective notice. When the case was taken up as "defective appeal" for dismissal, the ld. council for the assessee appeared on 24-10-2016 and 20-07-2016 and promised to cure the defects pointed out by the Registry in the appeal memo. However, when the case was taken up for hearing today i.e. on 16/11/2016, none appeared on behalf of the assessee and the defects pointed out have not been rectified nor there was any request for adjournment. In these circumstances, we are of the view that the assessee is not interested in prosecuting its appeal.
2. It has been held by the Hon'ble Supreme Court in the case of B.N. Bhttachargee & Anr., 118 ITR 461 that appeal does not mean only 2 ITA No. 926/Hyd/2016 Yeses Infrastructure P. Ltd.
filing of memo of appeal but also pursuing it effectively. In cases where the assessee does not want to pursue the appeal, Court/Tribunal have inherent power to dismiss the appeal for non prosecution as held by Hon'ble High court of Mumbai in the case of M/s Chemipol Vs. Union of India in Excise appeal No. 62 of 2009. Therefore, respectfully following the decision of the Tribunal in the case of Multiplan (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. However, the Assessee is at liberty to seek recall of this order by way of filing an M.A., showing sufficient reasons for absence on the said date of hearing of this appeal as well as for not rectifying the defects pointed out by the Registry in the appeal Memo.
4. In the result, the appeal filed by the assessee is dismissed.
Pronounced in the open court on 30 th November, 2016 Sd/- Sd/-
(D. MANMOHAN) (B. RAMAKOTAIAH)
VICE PRESIDENT ACCOUNTANT MEMBER
Hyderabad, Dated: 30 th November, 2016 KRK Copy to:-
1) Yeses Infrastructure Pvt. Ltd., C/o Samues Nagadesi, Chartered Accountant, 408, Sri Ramakrishna Tower, Besides Image Hospitals, Ameerpet, Hyderabad - 500 073.
2) DCIT, Circle - 3(3), Hyderabad
3) CIT(A) - 5, Hyderabad 4 Pr. CIT - 5, Hyderabad
5) The Departmental Representative, I.T.A.T., Hyderabad.
6) Guard File 3 ITA No. 926/Hyd/2016 Yeses Infrastructure P. Ltd.
Description Date Intls
S.No.
ds1. Draft dictated on 17-11-16 Sr.P.S./P.S
2. Draft placed before author 22-11-16 Sr.P.S/PS
Draft proposed & placed JM/AM
before the second Member
3
4 Draft discussed/approved by JM/AM
second Member
5 Approved Draft comes to the Sr.P.S./P.S
Sr.P.S./PS
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