HARI KRISHNA PAMPATTI,KARIMNAGAR vs. INCOME TAX OFFICER, WARD-3(4), KARIMNAGAR

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ITA 1139/HYD/2018Status: DisposedITAT Hyderabad30 January 2019AY 2014-152 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that an appeal requires effective prosecution, not just filing. Following established precedents, the appeal was dismissed for want of prosecution.

What were the facts?

The assessee's appeal for AY 2014-15 was listed for hearing multiple times. Despite issuance of notice, no one appeared on behalf of the assessee for the hearing.

What were the issues?

Whether an appeal can be dismissed for non-prosecution when the assessee fails to appear for hearings.

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 ‘ A ‘ Bench, Hyderabad

Hearing: 11.01.2019Pronounced: 30.01.2019

ITA No 1139 of 2018 Hari Krishna Pampatti Karimnagar

IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ A ‘ Bench, Hyderabad Before Smt. P. Madhavi Devi, Judicial Member AND Shri S.Rifaur Rahman, Accountant Member ITA No.1139/Hyd/2018 (Assessment Year: 2014-15) Shri Hari Krishna Pampatti Vs Income Tax Officer Karimnagar Ward 3(4) PAN:ABTPP3961H Karimnagar (Appellant) (Respondent) For Assessee : N o n e For Revenue : Shri A.C. Rout, DR Date of Hearing: 11.01.2019 Date of Pronouncement: 30.01.2019 O R D E R Per Smt. P. Madhavi Devi, J.M. This is assessee’s appeal for the A.Y 2014-15 against the order of the CIT (A)-2, Hyderabad, dated 16.02.2018.

2.

We notice that this appeal is coming up for hearing since 16.11.2018 and when the appeal came up for hearing on 11.01.2019 also, we notice that none appeared for the assessee inspite of issuance of the notice for hearing. Therefore, it is presumed that the assessee is not interested to proceed with the appeal.

3.

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

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ITA No 1139 of 2018 Hari Krishna Pampatti Karimnagar

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. Therefore, respectfully following the above decision and also of the Tribunal in the case of Multiplan (India) 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.

4.

In the result, the appeal of the assessee is dismissed.

Order pronounced in the Open Court on 30th January, 2019. Sd/- Sd/- (S.Rifaur Rahman) (P. Madhavi Devi) Accountant Member Judicial Member Hyderabad, dated 30th January, 2019. Vinodan/sps Copy to: 1 Shri Hari Krishna Pampatti, H.No.7-1-132 Near Old Bus Stand, Jagtial 505327, Karimnagar Distt. 2 ITO Ward 3(4) Karimnagar 3 CIT (A)-2 Hyderabad 4 Pr. CIT –2 Hyderabad 5 The DR, ITAT Hyderabad 6 Guard File By Order

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