Income Tax Appellate Tribunal - Hyderabad
Srinivas Reddy Gurram, R.R.Dist, ... vs Addl.Cit, Range-9, Hyd, Hyderabad on 3 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. 916/HYD/2015
Assessment Year: 2011-12
Srinivas Reddy Gurram, Addl. Commissioner of
HYDERABAD Vs Income Tax,
[PAN: ADEPG8220H] Range-9,
HYDERABAD
(Appellant) (Respondent)
For Assessee : NONE
For Revenue : Shri L. Ramji Rao, DR
Date of Hearing : 03-08-2017
Date of Pronouncement : 03-08-2017
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 07-05-2015.
2. Originally the case was posted for hearing on 06-10-2015 and which was adjourned to 18-01-2016 since there was no Power of I.T.A. No. 916/Hyd/2015 :- 2 -:
Attorney (POA) filed by Counsel for assessee. On 18-01-2016 none appeared for assessee and case was adjourned to 13-04-2016. On that day, the case was adjourned to 14-07-2016. Since none appeared for the assessee, once again the was adjourned to 18-10- 2016. On that day, AR filed POA and also Paper Book and the case was adjourned to 11-01-2017 and on 11-01-2017, Bench did not function and case was adjourned to 18-04-2017. On 18-04-2017 and AR was directed to file concise Grounds of Appeal in this case and adjourned to 03-08-2017. 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 I.T.A. No. 916/Hyd/2015 :- 3 -:
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 3rd August, 2017 upon conclusion of hearing Sd/- Sd/-
(D. MANMOHAN) (CHANDRA POOJARI) VICE PRESIDENT ACCOUNTANT MEMBER Hyderabad, Dated 3rd August, 2017 TNMM Copy to :
1. Srinivas Reddy Gurram, Prop. Vijaya Durga Wines, H.No. 1-21, Ramdaspally, Ibrahimpatnam Mandal, Ranga Reddy District.
2. The Addl. Commissioner of Income Tax, Range-9, Hyderabad.
3. CIT (Appeals)-VII, Hyderabad.
4. CIT-VII, Hyderabad.
5. D.R. ITAT, Hyderabad.
6. Guard File.