Income Tax Appellate Tribunal - Hyderabad
Dinesh Kumar Jaiswal, Hyd, Hyderabad vs Ito, Ward-5(2),Hyd, Hyderabad on 2 November, 2016
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, The Income Tax Officer,
HYDERABAD Vs Ward-5 (2),
[PAN: ABSPJ3747J] 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
ORDER
PER B. RAMAKOTAIAH, A.M. :
This is an appeal preferred by assessee directed against 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 spite of giving three opportunities, none appeared nor the appeal memo was rectified. Notices served were acknowledged by assessee 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 the appeal.
I.T.A. No. 986/Hyd/2016 :- 2 -:
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 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 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 2nd November, 2016 upon completion of hearing Sd/- Sd/-
(P. MADHAVI DEVI) (B. RAMAKOTAIAH) JUDICIAL MEMBER ACCOUNTANT MEMBER
Hyderabad, Dated 2nd November, 2016 TNMM I.T.A. No. 986/Hyd/2016 :- 3 -:
Copy to :
1. Dinesh Kumar Jaiswal, H.No. 5-4-736, Nampally Station 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.