M/s. Sri Vamsikrishna Shipping v. DCIT, Circle-3(1), Visakhapatnam
[Citation -2016-LL-1005-34]

Citation 2016-LL-1005-34
Appellant Name M/s. Sri Vamsikrishna Shipping
Respondent Name DCIT, Circle-3(1), Visakhapatnam
Court ITAT-Visakhapatnam
Relevant Act Income-tax
Date of Order 05/10/2016
Assessment Year 2010-11
Judgment View Judgment
Keyword Tags memo of appeal
Bot Summary: In this case, notice was issued fixing the case for hearing on 05.10.2016 and the notice of hearing was duly sent by Regd. On 05.10.2016, neither assessee attended 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. Bhattachargee 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 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. In view of the ratio laid down by the Hon ble Courts and also following the decision of the Tribunal in the case of Multiplan Ltd., 38 ITD 320 and Madhya Pradesh High Court in Late Tukojirao Holkar 223 ITR 480, we dismiss the appeal of the assessee for want of prosecution. In the result, the appeal of the assessee is dismissed.


ITA No.61/Vizag/2015 M/s. Sri Vamsikrishna Shipping, VSKP IN INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER & SHRI G. MANJUNATHA, ACCOUNTANT MEMBER I.T.A.No.61/Vizag/2015 ( Assessment Year: 2010-11) M/s. Sri Vamsikrishna Shipping DCIT, Circle-3(1), Visakhapatnam Vs. Visakhapatnam [PAN: ADJFS4712K Appellant) Respondent) Appellant by : NONE Respondent by : Shri T. Satyanandam, DR Date of hearing : 05.10.2016 Date of Pronouncement : 05.10.2016 O R D E R PER G. MANJUNATHA Accountant Member: This appeal by assessee is directed against order of CIT (A), Visakhapatnam dated 13.11.2014 for A.Y. 2010-11. 1 ITA No.61/Vizag/2015 M/s. Sri Vamsikrishna Shipping, VSKP 2. In this case, notice was issued fixing case for hearing on 05.10.2016 and notice of hearing was duly sent by Regd. post. However, on 05.10.2016, neither assessee attended nor there was any request for adjournment. In these circumstances, we are of view that assessee is not interested in prosecuting his appeal. It has been held by Hon ble Supreme Court in case of B.N. Bhattachargee & Anr., 118 ITR 461 that appeal does not mean only filing of Memo of Appeal but also pursuing it effectively. In cases where assessee does not want to pursue appeal, Court/Tribunal have inherent power to dismiss appeal for non-prosecution, as held by Hon ble High Court of Mumbai in case of M/s Chemipol Vs. Union of India in Excise appeal No. 62 of 2009. In view of ratio laid down by Hon ble Courts and also following decision of Tribunal in case of Multiplan (India) Ltd., 38 ITD 320 and Madhya Pradesh High Court in Late Tukojirao Holkar 223 ITR 480 (MP), we dismiss appeal of assessee for want of prosecution. 2 ITA No.61/Vizag/2015 M/s. Sri Vamsikrishna Shipping, VSKP 3. In result, appeal of assessee is dismissed. above order was pronounced in open court on 5th Oct 16. Sd/- Sd/- (V. DURGA RAO) (G. MANJUNATHA) JUDICIAL MEMBER ACCOUNTANT MEMBER + Visakhapatnam: / Dated : 05.10.2016 VG/SPS Copy of order forwarded to:- 1. Appellant Samuel Nagadesi, Chartered Accountant, 408, Sri Ramakrishna Towers, Besides Image Hospitals, Ameerpet, Hyderabad-500 073 2. Respondent DCIT, Circle-3(1), Visakhapatnam 3. 5 CIT-1, Visakhapatnam 4. 5 CIT(A), Visakhapatnam. DR, ITAT, Visakhapatnam 6. Guard file BY ORDER // True Copy // (Sr.Private Secretary) ITAT, VISAKHAPATNAM 3 M/s. Sri Vamsikrishna Shipping v. DCIT, Circle-3(1), Visakhapatnam
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