ASHOK KUMARA CHILLA,HYDERABAD vs. INCOME TAX OFFICER, WARD-15(2), HYDERABAD

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ITA 608/HYD/2018Status: DisposedITAT Hyderabad29 October 2019AY 2014-152 pages
AI SummaryDismissed

What did the Tribunal hold?

The tribunal dismissed the appeal for non-prosecution, citing the assessee's repeated absence and lack of engagement. The tribunal also noted that there was no material on record to substantiate the grounds raised by the assessee.

What were the facts?

The assessee filed an appeal for AY 2014-15. The appeal was listed for hearing multiple times, but the assessee or their representative failed to appear on the scheduled dates. The tribunal noted that the assessee was aware of the proceedings but did not pursue the appeal.

What were the issues?

The primary issue was the non-prosecution of the appeal by the assessee due to repeated non-appearance. The tribunal also considered the lack of merits in the grounds raised by the assessee.

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(3)Show list

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Income Tax Appellate Tribunal, Hyderabad ‘ B ‘ Bench, Hyderabad

Before: Smt. P. Madhavi Devi

Hearing: 28/10/2019Pronounced: 29/10/2019

This is assessee’s appeal for the A.Y 2014-15 against the order of the CIT (A)-7, Hyderabad, dated 8.2.2018.

2.

The appeal is being fixed for hearing since 27.7.2018 onwards and on one or two occasions, the Bench did not function. The matter came up for hearing on 8.7.2019 on which the date none appeared from the assessee’s side. Thereafter, the mater was listed for hearing on 28.08.2019 and again on 28.10.2019. Shri V. Venkateswara Rao has filed the vakalat nama in this case. Therefore, it is understood that the assessee is aware of the case being listed for hearing but does not deem it necessary to pursue the appeal. When the case was called for hearing, none appeared for the assessee today. The Hon'ble Madhya Pradesh High Court in the case of Estate of Late Tukojirao Holkar vs. CWT (223 ITR 480) has held as under: "if the party, at whose instance the reference is made, fails to appear at the hearing, or fails in Page 1 of 2

ITA No 608 of 2018 Ashok Kumar Chilla Hyderabad.

taking steps for preparation of the paper books so as to ITA No. 267/Del/2014 enable hearing of the reference, the court is not bound to answer the reference."

3.

Similarly, Hon'ble Punjab & Haryana High Court in the case of New Diwan Oil Mills vs. CIT (2008) 296 ITR 495) returned the reference unanswered since the assessee remained absent and there was not any assistance from the assessee.

4.

Their Lordships of Hon'ble Supreme Court in the case of CIT vs. B. Bhattachargee & Another (118 ITR 461 at page 477- 478) has held that the appeal does not mean mere filing of the memo of appeal but effectively pursuing the same.

5.

Respectfully following the above decisions, the appeal is dismissed for non-prosecution. Even on merits, there is no material to substantiate the grounds raised by the assessee.

6.

In the result, assessee’s appeal is dismissed both for non-appearance and for non-prosecution and also on merits. Order pronounced in the Open Court on 29th October, 2019. Sd/- (P. MADHAVI DEVI) JUDICIAL MEMBER

Hyderabad, dated 29th October, 2019. Vinodan/sps Copy to: 1 Shri Ashok Kumar Chilla, C/o Shri Venkateswara Rao, CA, 1-10- 285/6, Flat No.203, Shree Yash Towers, ECIL X Roads, Hyderabad 500062 2 ITO Ward 15(2) Hyderabad 3 CIT (A)-7 Hyderabad 4 Pr. CIT – 7 Hyderabad 5 The DR, ITAT Hyderabad 6 Guard File By Order Page 2 of 2

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