Avon Organics Ltd. v. Asst. Commissioner of Income-tax, Circle – 8(1), Hyderabad
[Citation -2016-LL-1019-163]
| Citation | 2016-LL-1019-163 |
|---|---|
| Appellant Name | Avon Organics Ltd. |
| Respondent Name | Asst. Commissioner of Income-tax, Circle – 8(1), Hyderabad |
| Court | ITAT-Hyderabad |
| Relevant Act | Income-tax |
| Date of Order | 19/10/2016 |
| Assessment Year | 2008-09 |
| Judgment | View Judgment |
| Keyword Tags | memo of appeal |
| Bot Summary: | On perusal of record, we find that initially this appeal was posted for hearing on 18/05/2016 and since none appeared on behalf of the assessee, the case was adjourned to 19/07/2016. In these circumstances, we are of the view that the assessee is not interested in prosecuting its 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, 2 ITA No. 206 /Hyd/2016 Avon Organics Ltd. 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. 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. The Assessee is at liberty to seek recall 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 appeal. In the result, the appeal filed by the assessee is dismissed. |