Income Tax Appellate Tribunal - Hyderabad
Union Bank Of India,, vs Addl.Cit (Intelligence), Hyderabad on 10 August, 2017
IN THE INCOME TAX APPELLATE TRIBUNAL
HYDERABAD BENCHES "B", HYDERABAD
BEFORE SHRI D. MANMOHAN, VICE PRESIDENT
AND
SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER
I.T.A. No. 1410/HYD/2014
Assessment Year: 2011-12
Union Bank of India, Addl. Commissioner of
Amalapuram Vs Income Tax
[PAN: AAACU0564G] (Intelligence),
HYDERABAD
(Appellant) (Respondent)
For Assessee : NONE
For Revenue : Shri L. Ramji Rao, DR
Date of Hearing : 10-08-2017
Date of Pronouncement : 10-08-2017
ORDER
PER CHANDRA POOJARI, A.M. :
This is an appeal filed by assessee against the order of the Commissioner of Income Tax (Appeals)-VII, Hyderabad, dated 29-05-2014.
2. Originally the case was posted for hearing on 30-12-2014 and which was adjourned to 13-05-2015 since none present from the assessee side. On 13-05-2015 none appeared for assessee and case was adjourned to 03-09-2015. On that day, the case was adjourned to 26-02-2016. Again the case has been adjourned to 05-04-2016. Since none appeared for the assessee, once again the was adjourned to 05-07-2016. On that day, again the case was adjourned to 10-10-2016. Again on that day, the case was adjourned to 12-01-2017. On 12-01-2017, the case was adjourned to 01-05-2017. Again on 01-05-2017, since none appeared on I.T.A. No. 1410/Hyd/2014 :- 2 -:
behalf of assessee, the case was adjourned to 10-08-2017. Again on 10-08-2017, since none appeared on behalf of the assessee nor there was any request for adjournment, we are of the view that the assessee is not interested in prosecuting this appeal.
3. Further, it has been held by the Hon'ble Supreme Court in the case of B.N. Bhttachargee & Anr., [118 ITR 461] (SC) 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 the reasons stated above.
4. However, the assessee is at liberty to seek recall of this order by way of filing a Miscellaneous Application showing sufficient reasons, which prevented him for absence on the said date of hearing of this appeal.
5. In the result, the appeal filed by assessee is dismissed.
Order pronounced in the open court on 10th August, 2017 upon conclusion of hearing Sd/- Sd/-
(D. MANMOHAN) (CHANDRA POOJARI)
VICE PRESIDENT ACCOUNTANT MEMBER
Hyderabad, Dated 10th August, 2017
TNMM
I.T.A. No. 1410/Hyd/2014
:- 3 -:
Copy to :
1. Union Bank of India, Amalapuram Branch,
Amalapuram, E.G. Dist.,
2. The Addl. Commissioner of Income Tax (Intelligence), Hyderabad.
3. CIT (Appeals)-VII, Hyderabad.
4. CIT(CIB), Hyderabad.
5. D.R. ITAT, Hyderabad.
6. Guard File.