Shri Ravi Teja Restaurant & Resorts Pvt.Ltd v. DCIT- Circle-3(1)
[Citation -2012-LL-1206-21]
| Citation | 2012-LL-1206-21 |
|---|---|
| Appellant Name | Shri Ravi Teja Restaurant & Resorts Pvt.Ltd |
| Respondent Name | DCIT- Circle-3(1) |
| Court | ITAT-Hyderabad |
| Relevant Act | Income-tax |
| Date of Order | 06/12/2012 |
| Judgment | View Judgment |
| Keyword Tags | memo of appeal • block period |
| Bot Summary: | In this case, when the appeal is fixed for hearing on 06/12/2012, for which notice of hearing to parties was duly served, none appeared on behalf of the assessee nor there was any request for adjournment. In these circumstances, we are of the view that the assessee is not interested in prosecuting his 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 effectively. In cases where the assessee does not want to pursue the appeal, Court/Tribunal have inherent power to 2 IT(SS)A No.09 /Hyd/12 Shri Ravi Teja Restaurant Resorts Pvt. Ltd. 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. Respectfully following the decision of the Tribunal in the case of Multiplan Ltd., and Madhya Pradesh High Court in Late Tukojirao Holkar, we dismiss this appeal of the assessee for want of prosecution. In the result, the appeal filed by the assessee is dismissed. Pronounced in the open court on 06/12/2012 upon conclusion of hearing. |