M/s Waltair Club,, Visakhapatnam v. THE ACIT,, Visakhapatnam

ITA 68/VIZ/2015 | 2011-2012
Pronouncement Date: 17-10-2016 | Result: Dismissed

Appeal Details

RSA Number 6825314 RSA 2015
Assessee PAN AAACW1956C
Bench Visakhapatnam
Appeal Number ITA 68/VIZ/2015
Duration Of Justice 1 year(s) 8 month(s)
Appellant M/s Waltair Club,, Visakhapatnam
Respondent THE ACIT,, Visakhapatnam
Appeal Type Income Tax Appeal
Pronouncement Date 17-10-2016
Appeal Filed By Assessee
Order Result Dismissed
Bench Allotted DB
Tribunal Order Date 17-10-2016
Assessment Year 2011-2012
Appeal Filed On 16-02-2015
Judgment Text
ITA NO.68/VIZAG/2015 M/S. WALTAIR CLUB VISAKHAPATNAM 1 IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM BENCH VISAKHAPATNAM . . $ BEFORE SHRI V. DURGA RAO JUDICIAL MEMBER & SHRI G. MANJUNATHA ACCOUNTANT MEMBER ./I.T.A.NO.68/VIZAG/2015 ( / ASSESSMENT YEAR: 2011-12) M/S. WALTAIR CLUB VISAKHAPATNAM VS. CIT CIRCLE - 4(1) VISAKHAPATNAM [PAN: AAACW1956C ] ( % / APPELLANT) ( &'% / RESPONDENT) / APPELLANT BY : N O N E / RESPONDENT BY : K.S. ARAVINDAKSHAN DR / DATE OF HEARING : 17.10.2016 / DATE OF PRONOUNCEMENT : 17.10.2016 / O R D E R PER V. DURGA RAO JUDICIAL MEMBER: THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAI NST THE ORDER OF CIT(A)-2 VISAKHAPATNAM DATED 3.12.2014 FOR THE ASS ESSMENT YEAR 2011-12. ITA NO.68/VIZAG/2015 M/S. WALTAIR CLUB VISAKHAPATNAM 2 2. IN THIS CASE NOTICE WAS ISSUED FIXING THE CASE FOR HEARING ON 17.10.2016 AND THE NOTICE OF HEARING WAS DULY SE NT BY REGD. POST. HOWEVER ON 17.10.2016 NEITHER ASSESSEE ATTE NDED NOR THERE WAS ANY REQUEST FOR ADJOURNMENT. IN THESE CIR CUMSTANCES WE ARE OF THE VIEW THAT THE ASSESSEE IS NOT INTERES TED IN PROSECUTING ITS APPEAL. IT HAS BEEN HELD BY THE HON BLE SUPREME COURT IN THE CASE OF B.N. BHATTACHARGEE & ANR. 118 ITR 461 THAT APPEAL DOES NOT MEAN ONLY FILING OF MEMO OF AP PEAL BUT ALSO PURSUING IT EFFECTIVELY. IN CASES WHERE THE A SSESSEE DOES NOT WANT TO PURSUE THE APPEAL COURT/TRIBUNAL HAVE INHERENT POWER TO DISMISS THE APPEAL FOR NON-PROSECUTION AS HELD BY HONBLE HIGH COURT OF MUMBAI IN THE CASE OF M/S CHE MIPOL VS. UNION OF INDIA IN EXCISE APPEAL NO. 62 OF 2009. IN VIEW OF THE RATIO LAID DOWN BY THE HONBLE COURTS AND ALSO FOLL OWING THE DECISION OF THE TRIBUNAL IN THE CASE OF MULTIPLAN ( INDIA) LTD. 38 ITD 320 AND MADHYA PRADESH HIGH COURT IN LATE TUKOJ IRAO HOLKAR 223 ITR 480 (MP) WE DISMISS THE APPEAL OF T HE ASSESSEE FOR WANT OF PROSECUTION. ITA NO.68/VIZAG/2015 M/S. WALTAIR CLUB VISAKHAPATNAM 3 3. IN THE RESULT THE APPEAL OF THE ASSESSEE IS DISMISSED. THE ABOVE ORDER WAS PRONOUNCED IN THE OPEN COURT ON 17 TH OCT16. SD/- SD/- ( . ) ( . ) (G. MANJUNATHA) (V. DURGA RAO) /ACCOUNTANT MEMBER /JUDICIAL MEMBER ! /VISAKHAPATNAM: % /DATED : 17.10.2016 VG/SPS '! (! /COPY OF THE ORDER FORWARDED TO:- 1. / THE APPELLANT M/S. WALTAIR CLUB D.NO.10-50-20 WALTAIR UPLANDS OPP. GOVERNORS BUNGALOW SIRIPURAM VISAKHAPATNAM- 530 003. 2. / THE RESPONDENT THE ACIT CIRCLE-4(1) VISAKHAP ATNAM 3. ) / THE CIT VISAKHAPATNAM 4. ) ( ) / THE CIT(A)-2 VISAKHAPATNAM 5. ! ! / DR ITAT VISAKHAPATNAM 6 . / GUARD FILE / BY ORDER // TRUE COPY // /0 (SR.PRIVATE SECRETARY) ! / ITAT VISAKHAPATNAM