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Manjeera Estates Private v/s Acit, Circle-16(2), Hyd

    ITA No. 1315/Hyd of 2016

    Decided On, 19 September 2018

    At, Income Tax Appellate Tribunal Hyderabad

    By, THE HONOURABLE MRS. P. MADHAVI DEVI
    By, JUDICIAL MEMBER & THE HONOURABLE MR. S. RIFAUR RAHMAN
    By, ACCOUNTANT MEMBER

    For the Appellant: None. For the Respondent: K. Gopala Krishna, Advocate.



Judgment Text

S. Rifaur Rahman, A.M:

1. This appeal of the assessee is directed against the order of CIT(A) - 4, dated 22/07/2016 Hyderabad, for AY 2012-13.

2. On perusal of record, we find that the case was adjourned on number of occasions from 04/01/2017 to 04/06/2018 due to some or other reasons. W hen the case is posted for hearing today i.e. on 17/09/2018, for which notice was issued by RPAD and the receipt of notice by the assessee vide acknowledgment Card is on record, none appeared on behalf of the assessee nor there is a request for adjournment of the case. In these circumstances, we are of the view that the assessee is not interested in prosecuting its appeal. 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 mean only filing of memo of appeal but a lso 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 decision 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 this appeal of the assessee for want of prosecution.

3. Even on merits, the AO after verifying the information filed by the assessee completed the assessment assessing the income at Rs. 81,83,183/- by making addition towards disallowance of expenditure u/s 14A of Rs. 31,49,868/-. On appeal, the CIT(A) confirmed the addition made by the AO.

4. Since, there is no Representation from the assessee and the findings

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of the CIT(A) are uncontroverted, we uphold the order of CIT(A) and dismiss the appeal of the assessee. 5. In the result, the appeal filed by the assessee is dismissed.
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