Loading judgment…
No AI summary yet for this case.
Before: SMT. P. MADHAVI DEVI & SHRI A. MOHAN ALANKAMONY
IN THE INCOME TAX A PPELLATE TRIBUNAL HYDERABAD BENCH ‘B', HYDERABAD BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER
ITA No. 210/Hyd/2017 Assessment Year: 2007-08 Rajesh Malik, Hyderabad. vs. Income-tax Officer, Ward – 14(4), Hyderabad. PAN – ACIPM3844Q Appellant Respondent ITA No. 211/Hyd/2017 Assessment Year: 2007-08 Neeraj Malik, Hyderabad. vs. Income-tax Officer, Ward – 14(4), Hyderabad. PAN – AFKPM 9324 G Appellant Respondent Assessee by: NIL Revenue by: Shri Nilanjan Dey Date of hearing: 16/12/2019 Date of pronouncement: 19/12/2019 O R D E R PER P. MADHAVI DEVI, J.M.: These are the appeals filed by the respective assessees’ for AY 2007-08 against the order of CIT(A) – 6, Hyderabad, both dated, 15/11/2016.
On perusal of record, we find that these appeals were earlier dismissed for non-appearance of the assessees’ or their authorised representatives on 30/11/2017. Thereafter, the assessees’ filed MAs No. 10 & 11/Hyd/2018 and vide order dated, the appeals were recalled and posted for hearing on 28/06/2018 and the date was announced in the open court in
2 I.T.A. Nos. 210 & 211/Hyd/17 Rajesh Malik & Neeraj Malik, Hyd.
the presence of both the parties. However, none appeared for the assessees’ on 28/06/2018 and for this reason only, the Tribunal had imposed a cost of Rs. 1,000/- in each of the cases to be paid to PM’s Relief fund. Thereafter, the cases came up for hearing but since none appeared for the assessees’, they were adjourned from time to time. A notice for hearing was issued for the date of hearing on 22/04/2019 and was also served on the assessees’. However, the case got adjourned as none appeared for the assessees’. When the appeals came up for hearing today i.e. on 16/12/2019, neither asseessees’ appeared nor have paid the cost of Rs. 1,000/- imposed on them. In view of the same, the appeals of the assessees are to be dismissed for non-prosecution since the Hon’ble MP High Court in the case of Estate of Late Tukojirao Holkar Vs. CWT, 223 ITR 480 (MP) has held that appeal does not mean only filing of memo of appeal but also pursuing it effectively.
2.1 Even on merits also, there are no submissions or evidence filed by the assessees’ to rebut the findings of the AO and CIT(A). In view of the same, assessees’ appeals are dismissed.
In the result, both the appeals under consideration are dismissed. Pronounced in the open court on 19th December, 2019.
Sd/- Sd/- (A. MOHAN ALANKAMONY) (P. MADHAVI DEVI) ACCOUNTANT MEMBER JUDICIAL MEMBER
Hyderabad, dated 19th December, 2019. kv
3 I.T.A. Nos. 210 & 211/Hyd/17 Rajesh Malik & Neeraj Malik, Hyd.