M/S Bhuvi Ventures (P) Ltd.,, Hyderabad vs Assessee

M/s. Bhuvi Ventures (P) Ltd., DCIT, Central Circle-7 Hyderabad. vs. Hyderabad. PAN AACCB8144P (Appellant) (Respondent)

For Assessee : -None- For Revenue : Smt. Suman Malik

Date of Hearing : 22.01.2015 Date of Pronouncement : 22.01.2015

ORDER

PER P.M. JAGTAP, A.M.

This appeal filed by the assessee is directed against the Order of the Ld. CIT(A)-I, Hyderabad dated 15.02.2010 whereby he dismissed the appeal of the assessee in limine holding the same to be not maintainable for non- payment of tax by the assessee on the income returned.

2. In this case, appeal filed by the assessee was initially fixed for hearing on 21.05.2014. On the said date, the assessee however, sought adjournment and accordingly, the hearing was fixed on 10.09.2014. On 10.09.2014, none appeared on behalf of the assessee at the time of hearing. In order to give one more opportunity to the assessee, hearing was further adjourned by the Bench on 20.01.2015 with a direction to the Registry to send notice of the said hearing to the assessee by RPAD. On 20.01.2015, the assessee again 2 ITA.No.208/Hyd/2014 M/s. Bhuvi Ventures (P) Ltd., Hyderabad.

sought adjournment and keeping in view the facts and circumstances, a short adjournment was given to the assessee by fixing the hearing on 22.01.2015 with a direction to the assessee to produce the proof of payment of admitted tax. At the time of hearing fixed on 22.01.2015, nobody however has appeared on behalf of the assessee. This type of attitude on the part of the assessee shows that the assessee is not interested in prosecuting its appeal.

3. 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.

4. Hence following the decision of the Tribunal in the case of CIT vs. Multiplan India (P) Ltd., reported in 38 ITD 320 (Del), 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 (MP), 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 this appeal as un- admitted for want of prosecution by the assessee.

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

3 ITA.No.208/Hyd/2014 M/s. Bhuvi Ventures (P) Ltd., Hyderabad.

Order pronounced in the open Court on 22.01.2015.

Sd/- Sd/- (SAKTIJIT DEY) (P.M. JAGTAP) JUDICIAL MEMBER ACCOUNTANT MEMBER

Hyderabad, Dated 22nd January, 2015

VBP/-

Copy to

1. M/s. Bhuvi Ventures (P) Ltd., Hyderabad C/o. N. Nagaraju, Advocate & Tax Consultant, Flat No.12, Manohar Apartments, Vidyanagar, Hyderabad-44.

2. The DCIT, Central Circle-7, Hyderabad.

3. CIT(A)-I, Hyderabad

4. CIT-(Central), Hyderabad.

5. D.R. I.T.A.T. "A" Bench, Hyderabad.