Income Tax Appellate Tribunal - Hyderabad
Omprakash Agarwal, Hyderabad vs Dcit, Central Circle-5,, Hyderabad on 12 May, 2017
IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES "A" (SMC), HYDERABAD BEFORE SMT. ASHA VIJAYARAGHAVAN, JUDICIAL MEMBER I.T.A. No. 1714/HYD/2011 Assessment Year: 2006-07 Omprakash Agarwal, Hyderabad. vs. ACIT, Central Circle - 5, Hyderabad.
PAN - ABSPA 9787R
(Appellant) (Respondent)
Assessee by : None
Revenue by : Smt. Suman Malik
Date of hearing : 11-05-2017
Date of pronouncement : 12-05-2017
O RDE R
This appeal of the assessee is directed against order dated
10/06/2011 of ld. CIT(A) - V, Hyderabad for AY 2006-07.
2. Initially, this case was fixed for hearing on 03/05/2017 and since none appeared on behalf of the assessee, the case was adjourned to 08/05/2017. Even on 08/05/2017, none appeared on behalf of the assessee and the case was adjourned to 11/05/2017, which was informed to parties accordingly. However, today i.e. on 11/05/2017, none appeared on behalf of the assessee nor there is a request for adjournment of the case. In these circumstances, we are of the view that the assessee is not interested in prosecuting its appeal. 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 2 ITA No. 1714 /Hyd/2011 Omprakash Agarwal 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), I 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, which prevented it for absence on the said date of hearing of this appeal.
4. In the result, the appeal filed by the assessee is dismissed.
Pronounced in the open court on 12 th May, 2017.
Sd/-
(ASHA VIJAYARAGHAVAIN) JUDICIAL MEMBER Hyderabad, Dated: 12 th May , 2017.
kv Copy to:-
1) Omprakash Agarwal, C/o Tejprakash Toshniwal, Advocate, 4-1-6/B/4, Ramkote, Hyderabad - 500 095
2) ACIT, Central Circle - 5, Hyderabad
3) CIT(A) - V, Hyderabad
4) CIT - IV, Hyderabad
5) The Departmental Representative, I.T.A.T., Hyderabad.
6) Guard File
3
ITA No. 1714 /Hyd/2011
Omprakash Agarwal
De scri pti on Date Intls
S.No.
1. Draft dictated on Sr.P.S./P.S
2. Draft placed before author Sr.P.S/PS
3 Draf t propo sed & pl ac ed b ef ore the se con d Mem ber JM/AM
4 Draf t di scu ssed/a ppr ov ed by sec on d Mem ber JM/AM
5 Approv ed Draft comes to the Sr.P.S./PS Sr.P.S./P.S
6. Kept for pronouncement on Sr. P.S./P.S.
7. Fi l e sent to the B enc h Cl erk Sr.P.S./P.S
8 Dat e o n whi ch f i l e goe s t o t he H ea d Cl erk
9 Date of Di sp atch of order