M/s. Speck Systems Ltd., Hyd, Hyderabad V. ACIT, Circle-3(2), Hyderabad

ITA 1143/HYD/2012

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 98591 (ITAT-HYDERABAD)
• Duration Of Justice: 3 year(s) 2 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-10-2015
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 13-10-2015
• Assessment Year: 2009-2010
• Appeal Filed On: 31-07-2012
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: M SITARAM

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH A', HYDERABAD BEFORE SHRI P.M.JAGTAP, ACCOUNTANT MEMBER AND SMT. P.MADHAVI DEVI, JUDICIAL ME MBER ITA NO.1143/HYD/2012 : ASSESSMENT YEAR 2009-10 M/S. SPECK SYSTEMS LTD., HYDERABAD. (PAN AADCS 4067 M) V/S. DY. COMMISSIONER OF INCOME-TAX CIRCLE 1(1), HYDERABAD (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SHRI M.SITARAM DR DATE OF HEARING 13 . 1 0 . 201 5 DATE OF PRONOUNCEMENT 13.10.2015 O R D E R PER P.M.JAGTAP, ACCOUNTANT MEMBER : THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAI NST THE ORDER OF THE LEARNED COMMISSIONER OF INCOME-TAX(APP EALS)-4, HYDERABAD DATED 31.5.2012. 2. IN THIS CASE, HEARING OF THE ASSESSEES APPEAL FILED IN 2012 WAS INITIALLY FIXED BEFORE THE TRIBUNAL ON 7.1 1.2012. THE ASSESSEE, HOWEVER, SOUGHT ADJOURNMENT OF THE SAID H EARING. ACCORDINGLY, ADJOURNMENT WAS GRANTED BY THE BENCH. THEREAFTER, THE APPEAL OF THE ASSESSEE WAS FIXED FOR HEARING FR OM TIME TO TIME ON 3.6.2013, 18.9.,2013, 2.1.2014, 6.1.2014, 9.1.20 14, 13.2.2014, 18.2.2014, 20.2.2014, 28.5.2014, 22.9.2014, 22.1.20 15, 11.2.2015. THE ASSESSEE, HOWEVER, TIME AND AGAIN SO UGHT ADJOURNMENT OF THE HEARING FIXED FROM TIME TO TIME IN A SPAN OF ABOUT TWO YEARS. WHILE ADJOURNING THE HEARING FIXED ON 11.2.2015 TO 3.6.2015, IT WAS MADE CLEAR BY THE BENCH THAT TH E SAME IS THE ITA NO.1143/ HYD/2012 M/S. SPECK SYSTEMS LTD., HYDERABAD 2 FINAL OPPORTUNITY OF HEARING AND NO FURTHER ADJOURN MENT WOULD BE GRANTED. ON 3.6.2015, ADVOCATE, SHRI A.V.RAGHURAM APPEARED AND FILED A LETTER WITHDRAWING HIS VAKALATNAMA AND MAKI NG A REQUEST FOR FRESH ISSUE OF NOTICE TO THE ASSESSEE DIRECTLY BY RPAD. ACCORDINGLY, THE HEARING FIXED ON 3.6.2015 WAS ADJOURNED TO 29.9 .2015 WITH A NOTICE TO THE ASSESSEE SENT BY RPAD. ON 29.9.2105, THE BENCH DID NOT FUNCTION AND THE HEARING WAS ADJOURNED TO 13.10 .2015, A NOTICE OF WHICH WAS DULY PLACED ON THE NOTICE BOARD. ON 1 3.10.2015, I.E. TODAY, NEITHER ANY BODY HAS APPEARED ON BEHALF OF T HE ASSESSEE, NOR ANY APPLICATION SEEKING ADJOURNMENT HAS BEEN FI LED. THE CONDUCT OF THE ASSESSEE, AS EVIDENT FROM THE FACTS NARRATED ABOVE, SHOWS THAT IT IS NOT SERIOUSLY INTERESTED IN PROSEC UTING THIS APPEAL FILED BEFORE THE TRIBUNAL. AS HELD BY THE HONBLE ITAT, DELHI BENCH IN THE CASE OF CIT V/S. MULTIPLAN INDIA LIMITED (38 ITD 320), THERE MAY BE VARIOUS REASONS FOR THE APPELLANT TO REMAIN ABSENT AT THE TIME OF HEARING. ONE OF THE REASONS MIGHT BE A DES IGN OR ABSENCE OF NEED TO PROSECUTE THE APPEAL. FOLLOWING THE SAID DECISION AND CONSIDERING THE FACTS AND CIRCUMSTANCES OF THE PRES ENT CASE, WE DISMISS THIS APPEAL IN LIMINE , WITH LIBERTY TO THE ASSESSEES TO FILE A PETITION TO SEEK RECALL THIS ORDER, IF THERE IS SUF FICIENT CAUSE FOR NON- APPEARANCE ON BEHALF OF THE ASSESSEE ON 13.10.2015. 3. IN THE RESULT, APPEAL OF THE ASSESSEE IS DISMIS SED. ORDER PRONOUNCED IN THE COURT AT THE CONCLUSION O F HEARING ON 13 TH OCTOBER, 2015 SD/- SD/- (P.MADHAVI DEVI) (P.M.JAGTAP) JUDICIAL MEMBER ACCOUNTANT MEMBER DT/- 13 TH OCTOBER, 2015 ITA NO.1143/ HYD/2012 M/S. SPECK SYSTEMS LTD., HYDERABAD 3 COPY FORWARDED TO: 1. M/S. SPECK SYSTEMS LTD., B-49, ELECTRONICS COMPLEX, KUSHAIGUDA, HYDERABAD 500 062. 2. 3. ASST. COMMISSIONER OF INCOME-TAX CIRCLE 3(2), HYDER ABAD COMMISSIONER OF INCOME-TAX(APPEALS) IV, HYDERABAD 4. COMMISSIONER OF INCOME-TAX III, HYDERABAD 5. DEPARTMENTAL REPRESENTATIVE, ITAT, HYDERABAD. B.V.S