Omkaram Tukkapuram , Hyderabad V. Income Tax Officer, Ward-13(4), Hyderabad

ITA 1108/Hyd/2019

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 2805 (ITAT-HYDERABAD)
• Duration Of Justice: 1 year(s) 11 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-06-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2008-2009
• Appeal Filed On: 05-07-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: M MAHIDHARDR

Judgement Text

ITA NO 1108 OF 2019 OMKARAM TUKKAPURAM HYDERABAD PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD SMC BENCH, HYDERABAD (THROUGH VIDEO CONFERENCING) BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER ITA NO.1108/HYD/2019 ASSESSMENT YEAR:2008-09 SRI OMKARAM TUKKARAM HYDERABAD PAN:ABAPT1172H VS. INCOME TAX OFFICER WARD 13(4) HYDERABAD (APPELLANT) (RESPONDENT) ASSESSEE BY: SRI MOHD.AFZAL REVENUE BY : SRI M. MAHIDHAR,DR DATE OF HEARING: 21/06/2021 DATE OF PRONOUNCEMENT: 21/06/2021 ORDER THIS IS ASSESSEES APPEAL FOR THE A.Y 2008-09 AGAIN ST THE ORDER OF THE CIT (A)-4, HYDERABAD, DATED 6.3.20 19. 2. AT THE TIME OF HEARING, THE LEARNED COUNSEL FOR THE ASSESSEE SUBMITTED THAT AFTER FILING OF THIS APPEAL , THE ASSESSEE HAS EXPIRED AND THAT HE HAS BEEN TRYING TO GET THE DETAILS OF THE LEGAL HEIRS AND TO BRING THEM ON RECORD, BUT THE LE GAL HEIRS OF THE ASSESSEES ARE NOT RESPONDING TO HIM. TAKING THE SAM E INTO CONSIDERATION, THE BENCH HAD DIRECTED THE REGISTRY TO SEND NOTICES TO THE PARTY BY RPAD AND ALSO THROUGH THE DR. THE NOTICE SENT ACCORDINGLY, HAS BEEN RETURNED MENTIONING THAT THE ASSESSEE HAS MOVED. THUS, THE LEGAL HEIRS HAVE NOT RECEIVED THE SAID NOTICE. SINCE THE LEGAL HEIRS OF THE ASSESSEE ARE NOT RESPO NDING TO THE LEARNED COUNSEL FOR THE ASSESSEE AND THERE IS NO AD DRESS OF THE LEGAL HEIRS GIVEN TO ITAT BY WAY OF ANY LETTER, I F IND NO OTHER OPTION BUT TO DISMISS THE APPEAL OF THE ASSESSEE FO R NON- ITA NO 1108 OF 2019 OMKARAM TUKKAPURAM HYDERABAD PAGE 2 OF 2 PROSECUTION WITH A LIBERTY TO THE LEGAL HEIRS TO SE EK RECALL OF THIS ORDER OF THE TRIBUNAL WITHIN THE TIME SPECIFIED UND ER THE ACT, IF THEY SO DESIRE. 3. IN THE RESULT, ASSESSEES APPEAL IS DISMISSED IN LIMINI. ORDER PRONOUNCED IN THE OPEN COURT ON 21 ST JUNE, 2021. SD/- (P. MADHAVI DEVI) JUDICIAL MEMBER HYDERABAD, DATED 21 ST JUNE, 2021. VINODAN/SPS COPY TO: S. NO ADDRESSES 1 SRI OMKARAM TUKKAPURAM C/O MOHD. AFZAL, ADVOCATE, NO.402, SHERSONS RESIDENCY, 11-5-465 , CRIMINAL COURT ROAD, RED HILLS, HYDERABAD 500004 2 INCOME TAX OFFICER WARD 13(4) AAYAKAR BHAVAN, HYDERABAD 3 CIT (A) - 4, HYDERABAD 4 PR. CIT 4, HYDERABAD 5 DR, ITAT HYDERABAD BENCHES 6 GUARD FILE BY ORDER