V. Sujatha v. Income-tax Officer, Ward-6(3), Hyderabad
[Citation -2016-LL-1021-182]
| Citation | 2016-LL-1021-182 |
|---|---|
| Appellant Name | V. Sujatha |
| Respondent Name | Income-tax Officer, Ward-6(3), Hyderabad |
| Court | ITAT-Hyderabad |
| Relevant Act | Income-tax |
| Date of Order | 21/10/2016 |
| Assessment Year | 2008-09 |
| Judgment | View Judgment |
| Keyword Tags | memo of appeal |
| Bot Summary: | This appeal is filed by the assessee against the penalty order confirmed by the CIT. The appeal was filed on 13.06.2016 and in Form 36, the address given is of the assessee s Chartered Accountant Shri Beldi Sridhar, Beldi Associates. None appeared for the assessee today when the case was called. In view of the same, we are of the opinion that the assessee is not serious in prosecuting its appeal. It has been held by the Hon'ble Supreme Court in the case of CIT vs. B. N. Bhattacharjee Another(SC) Supreme Court Decision dt,04-05-1979, 118 ITR 461(SC) at pages 477/478 that appeal does not mean filing memo of appeal but also pursuing it effectively. In cases where assessee does not want to pursue the appeal, Court/Tribunal have inherent powers to dismiss the appeal for non prosecution as held by the Hon'ble Bombay High Court in the case of M/s. Chemipol vs. Union of India in Central Excise Appeal No. 62 of 2009. Hence following the decision of the Tribunal in the case of CIT vs. Multiplan India Ltd., reported in 38 ITD 320, as also the decision of the Hon ble Madhya Pradesh High Court in the case of Estate of Late Tukojirao Holkar vs. CWT, reported in 223 ITR 480, and further the decision of the Hon ble Bombay High Court dated 17.09.2010 in the case of M/s. Chemipol vs. Union of India in Central Excise Appeal No. 62 of 2009, we dismiss these appeal as un-admitted for want of prosecution by the assessee. In the result, appeals of the assessee are dismissed. |