Smt. Suman Chowdhari,, Visakhapatnam v. The ACIT,, Visakhapatnam

ITA 302/VIZ/2016 | 2010-2011
Pronouncement Date: 31-10-2016 | Result: Dismissed

Appeal Details

RSA Number 30225314 RSA 2016
Assessee PAN ADIPC8524C
Bench Visakhapatnam
Appeal Number ITA 302/VIZ/2016
Duration Of Justice 4 month(s) 29 day(s)
Appellant Smt. Suman Chowdhari,, Visakhapatnam
Respondent The ACIT,, Visakhapatnam
Appeal Type Income Tax Appeal
Pronouncement Date 31-10-2016
Appeal Filed By Assessee
Order Result Dismissed
Bench Allotted DB
Tribunal Order Date 31-10-2016
Assessment Year 2010-2011
Appeal Filed On 01-06-2016
Judgment Text
ITA NO.302/VIZAG/2016 SUMAN CHOWDHARI VISAKHAPATNAM ` 1 IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM SMC BENCH VISAKHAPATNAM . BEFORE SHRI V. DURGA RAO JUDICIAL MEMBER ./I.T.A.NO.302/VIZAG/2016 ( / ASSESSMENT YEAR: 2010-11) SUMAN CHOWDHARI VISAKHAPATNAM VS. ACIT CIRCLE - 1(1) VISAKHAPATNAM [PAN: ADIPC8524C ] ( / APPELLANT) ( ! / RESPONDENT) / APPELLANT BY : N O N E / RESPONDENT BY : SHRI S. RAVI SHANKAR NARAYAN DR / DATE OF HEARING : 31.10.2016 / DATE OF PRONOUNCEMENT : 31.10.2016 / O R D E R PER V. DURGA RAO JUDICIAL MEMBER: THIS APPEAL IS FILED BY THE ASSESSEE AGAINST THE O RDER OF THE CIT(A)-1 VISAKHAPATNAM DATED 23.3.2016 FOR THE ASS ESSMENT YEAR 2010-11. ITA NO.302/VIZAG/2016 SUMAN CHOWDHARI VISAKHAPATNAM ` 2 2. WHEN THIS APPEAL IS POSTED FOR HEARING ON 1.9.201 6 ASSESSEE FILED A PETITION FOR ADJOURNMENT AND ACCORDINGLY CONSIDE RING THE REQUEST OF THE ASSESSEE THIS APPEAL IS POSTED FOR HEARING TOD AY I.E. 31.10.2016. WHEN THIS APPEAL IS TAKEN UP FOR HEARING ASSESSEE N EITHER FILED ANY APPLICATION FOR ADJOURNMENT NOR DID ANYBODY APPEAR. 3. IN THESE CIRCUMSTANCES I AM OF THE VIEW THAT TH E ASSESSEE IS NOT INTERESTED IN PROSECUTING HIS APPEAL. IT HAS BEEN HELD BY THE HONBLE SUPREME COURT IN THE CASE OF B.N. BHATT ACHARGEE & ANR. 118 ITR 461 THAT APPEAL DOES NOT MEAN ONLY FI LING OF MEMO OF APPEAL BUT ALSO PURSUING IT EFFECTIVELY. IN CAS ES WHERE THE ASSESSEE DOES NOT WANT TO PURSUE THE APPEAL COURT/ TRIBUNAL HAVE INHERENT POWER TO DISMISS THE APPEAL FOR NON-P ROSECUTION 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. IN VIEW OF THE RATIO LAID DOWN BY THE HONBLE COURTS A ND ALSO FOLLOWING THE DECISION OF THE TRIBUNAL IN THE CASE OF MULTIPLAN (INDIA) LTD. 38 ITD 320 AND MADHYA PRADESH HIGH CO URT IN LATE TUKOJIRAO HOLKAR 223 ITR 480 (MP) I DISMISS THE AP PEAL OF THE ASSESSEE FOR WANT OF PROSECUTION. ITA NO.302/VIZAG/2016 SUMAN CHOWDHARI VISAKHAPATNAM ` 3 4. IN THE RESULT THE APPEAL FILED BY THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 31 ST OCT16. SD/- ( . ) (V. DURGA RAO) /JUDICIAL MEMBER ! /VISAKHAPATNAM: % /DATED : 31.10.2016 VG/SPS '! (! /COPY OF THE ORDER FORWARDED TO:- 1. / THE APPELLANT SMT. SUMAN CHOWDHARI DR.NO.10-1 -41 KUBERA 1 ST FLOOR WALTAIR UPLANDS VISAKHAPATNAM-530 003. 2. / THE RESPONDENT THE ACIT CIRCLE-1(1) VISAKHAP ATNAM 3. ) / THE CIT-1 VISAKHAPATNAM 4. ) ( ) / THE CIT(A)-1 VISAKHAPATNAM 5. ! ! / DR ITAT VISAKHAPATNAM 6 . / GUARD FILE / BY ORDER // TRUE COPY // /0 (SR.PRIVATE SECRETARY) ! / ITAT VISAKHAPATNAM