Avon Organics Ltd., Hyd, Hyderabad v. ACIT, Circle-8(1), Hyderabad, Hyderabad

ITA 206/HYD/2016 | 2008-2009
Pronouncement Date: 19-10-2016 | Result: Dismissed

Appeal Details

RSA Number 20622514 RSA 2016
Assessee PAN AABCA7422Q
Bench Hyderabad
Appeal Number ITA 206/HYD/2016
Duration Of Justice 7 month(s) 26 day(s)
Appellant Avon Organics Ltd., Hyd, Hyderabad
Respondent ACIT, Circle-8(1), Hyderabad, Hyderabad
Appeal Type Income Tax Appeal
Pronouncement Date 19-10-2016
Appeal Filed By Assessee
Order Result Dismissed
Bench Allotted B
Tribunal Order Date 19-10-2016
Date Of Final Hearing 19-10-2016
Next Hearing Date 19-10-2016
Assessment Year 2008-2009
Appeal Filed On 23-02-2016
Judgment Text
THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH B HYDERABAD BEFORE SHRI P. MADHAVI DEVI JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN ACCOUNTANT MEMBER ITA NO. 206/HYD/2016 ASSESSMENT YEAR: 2008-09 AVON ORGANICS LTD. HYDERABAD. PAN AABCA 7422 Q VS. ASST. COMMISSIONER OF INCOME- TAX CIRCLE 8(1) HYDERABAD. (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE REVENUE BY : SMT. U. MINICHANDRAN DATE OF HEARING : 19-10-2016 DATE OF PRONOUNCEMENT : 19-10-2016 O R D E R PER S. RIFAUR RAHMAN A.M.: THIS APPEAL OF THE ASSESSEE IS DIRECTED AGAINST O RDER DATED 21/09/2015 OF LD. CIT(A) - 2 HYDERABAD FOR AY 2008 -09. 2. ON PERUSAL OF RECORD WE FIND THAT INITIALLY THI S APPEAL WAS POSTED FOR HEARING ON 18/05/2016 AND SINCE NONE APP EARED ON BEHALF OF THE ASSESSEE THE CASE WAS ADJOURNED TO 19/07/20 16. ON 19/07/2016 ALSO NONE APPEARED ON BEHALF OF THE ASSE SSEE AND THE CASE WAS ADJOURNED TO 19/10/2016 FOR WHICH NOTICE OF HEARING WAS SENT THROUGH RPAD. WHEN THIS APPEAL CAME FOR HEARIN G TODAY I.E. 19/10/2016 NONE APPEARED ON BEHALF OF THE ASSESSEE NOR THERE W AS ANY REQUEST FOR ADJOURNMENT. IN THESE CIRCUMSTANCES WE ARE OF THE VIEW THAT THE ASSESSEE IS NOT INTERESTED IN PROSECU TING ITS APPEAL. IT HAS BEEN HELD BY THE HONBLE 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 I T EFFECTIVELY. IN CASES WHERE THE ASSESSEE DOES NOT WANT TO PURSUE TH E APPEAL 2 ITA NO. 206 /HYD/2016 AVON ORGANICS LTD. COURT/TRIBUNAL HAVE INHERENT POWER TO DISMISS THE A PPEAL FOR NON PROSECUTION AS HELD BY HONBLE 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 T HE TRIBUNAL IN THE CASE OF MULTIPLAN (INDIA) LTD. (38 ITD 320) AND MA DHYA PRADESH HIGH COURT IN LATE TUKOJIRAO HOLKAR (223 ITR 480) WE DI SMISS THIS APPEAL OF THE ASSESSEE FOR WANT OF PROSECUTION. 3. HOWEVER THE ASSESSEE IS AT LIBERTY TO SEEK RE CALL 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 APP EAL. 4. IN THE RESULT THE APPEAL FILED BY THE ASSESSEE IS DISMISSED. PRONOUNCED IN THE OPEN COURT ON 19 TH OCTOBER 2016. SD/- SD/- (P. MADHAVI DEVI) (S. RIFAUR RAHMAN) JUDICIAL MEMBER AC COUNTANT MEMBER HYDERABAD DATED: 19 TH OCTOBER 2016 KV COPY TO:- 1) AVON LIFESCIENCES LTD. (FORMERLY KNOWN AS AV ON ORGANICS LTD.) C/O PRSV & CO. LLP 202 SAPTAGIRI RESIDEN CY 1-10-98/A CHIKOTI GARDENS BEGUMPET HYDERABAD 500 0 16. 2) ACIT CIRCLE 8(1) BLOCK NO8C INCOME TAX T OWERS AC GUARDS HYDERABAD. 3) CIT(A) 2 HYDERABAD 4) PR. CIT - 2 HYDERABAD 5) THE DEPARTMENTAL REPRESENTATIVE I.T.A.T. H YDERABAD. 6) GUARD FILE 3 ITA NO. 206 /HYD/2016 AVON ORGANICS LTD. DESCRIPTION DATE INTLS 1. DRAFT DICTATED ON SR.P.S. 2. DRAFT PLACED BEFORE AUTHOR SR.P.S 3 DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER AM 4 DRAFT DISCUSSED/APPROVED BY SECOND MEMBER VP 5 APPROVED DRAFT COMES TO THE SR.P.S./PS SR.P.S. 6. KEPT FOR PRONOUNCEMENT ON SR.P S. 7. FILE SENT TO THE BENCH CLERK SR.P.S. 8 DATE ON WHICH FILE GOES TO THE HEAD CLERK 9 DATE OF DISPATCH OF ORDER