Bio Tech Pharma (P) Limited, Hyderabad V. Dy. Commissioner of Income Tax, Circle-1(2), Hyderabad

ITA 1057/Hyd/2017

• Counselvise Citation: [2018] 121 COUNSELVISE.COM (IT) 6101 (ITAT-HYDERABAD)
• Duration Of Justice: 11 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-06-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 04-06-2018
• Assessment Year: 2012-2013
• Appeal Filed On: 22-06-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SHIR A G V PRASAD

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH A, HYDERABAD BEFORE SHRI D. MANMOHAN, VICE PRESIDENT AND SHRI B. RAMAKOTAIAH, ACCOUNTANT MEMBER ITA NO. 1057/HYD/2017 ASSESSMENT YEAR: 2012-13 BIO TECH PHARMA (P) LTD., HYDERABAD. PAN AAACB8962D VS. DY. CIT, CIRCLE-1(2), HYDERABAD. (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE REVENUE BY : SHIR A.G.V. PRASAD DATE OF HEARING : 04-06-2018 DATE OF PRONOUNCEMENT : 04-06-2018 ORDER PER D. MANMOHAN, VICE PRESIDENT: THIS APPEAL IS FILED BY THE DIRECTOR OF THE ASSESSEE- COMPANY, AGGRIEVED BY THE ORDER PASSED BY CIT(A)-1 HYDERABAD. 2. THE REGISTRY HAS ISSUED A DEFECT MEMO STATING THAT EITHER THE MANAGING DIRECTOR HAS TO SIGN FORM-36 OR IT HAS TO BE SHOWN THAT THERE IS NO MANAGING DIRECTOR. IN FACT THE APPEAL WAS TIME BARRED BY 26 DAYS FOR WHICH NO CONDONATION PETITION WAS FILED. MOST IMPORTANTLY, THE ASSESSEE HAS NOT RAISED ANY GROUNDS OF APPEAL AND MERELY FILED FORM-36. THE NOTICE ISSUED BY THE REGISTRY WAS RETURNED UNCLAIMED. THE ASSESSEE DID NOT FURNISH ANY EVIDENCE TO PROVE THAT THERE IS CHANGE OF ADDRESS. NONE APPEARED ON BEHALF OF THE ASSESSEE. UNDER THESE CIRCUMSTANCES WE ARE OF THE VIEW THAT THE APPEAL DESERVES 2 ITA NO. 1057/HYD/2017 BIO TECH PHARMA (P) LTD., HYD . TO BE DISMISSED AS UNADMITTED, BOTH ON THE GROUND OF LIMITATION AS WELL ON THE GROUND THAT THE ASSESSEE HAS NOT FILED ANY GROUNDS OF APPEAL TO PUT FORTH THAT ASSESSEE IS AGGRIEVED BY THE ORDER PASSED BY CIT(A). AS PRONOUNCED IN THE OPEN COURT THE APPEAL FILED BY THE ASSESSEE IS DISMISSED AS UNADMITTED. PRONOUNCED IN THE OPEN COURT ON 04 TH JUNE, 2018. SD/- SD/- (B. RAMAKOTAIAH) (D. MANMOHAN) ACCOUNTANT MEMBER VICE PRESIDENT HYDERABAD, DATED: 04 TH JUNE 2018. KRK 1 M/S BIOTECH PHARMA PVT LTD., F.NO 310, PARS CHAMBERS, 3-5-890, HIMAYAT NAGAR, HYDERABAD. 2 THE DY. CIT, CIRCLE 1(2), HYDERABAD. 3 CIT(A)-1, HYDERABAD. 4 THE PR. CIT-1, HYDERABAD. 5 THE DR, ITAT HYDERABAD 6 GUARD FILE