Agricultural Market Committee, Nellore V. ITO, Nellore

ITA 117/HYD/2009

• Counselvise Citation: [2010] 119 COUNSELVISE.COM (IT) 5822 (ITAT-HYDERABAD)
• Duration Of Justice: 1 year(s) 1 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-03-2010
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 03-03-2010
• Assessment Year: 2005-2006
• Appeal Filed On: 27-01-2009
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: NIVEDITA BISWASAS

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH B, HYDERABAD BEFORE SHRI N.R.S.GANESAN AND SHRI AKB ER BASHA ITA NO. ASSESSMENT YEAR APPELLANT RESPONDENT 115/HYD/09 2005-06 AGRICULTURAL MARKET COMMITTEE, NELLORE. (PAN AAALS 1293 D) INCOME-TAX OFFICER, WARD-3, NELLORE. 116/HYD/09 2005-06 AGRICULTURAL MARKET COMMITTEE, SULLURPET. (PAN AAFTS 0816 D) INCOME-TAX OFFICER, WARD-1, GUDUR. 117/HYD/09 2005-06 AGRICULTURAL MARKET COMMITTEE, ATMAKUR. (PAN AABAS 9022 N) INCOME-TAX OFFICER, WARD-4, NELLORE. 118/HYD/09 2005=06 AGRICULTURAL MARKET COMMITTEE, KAVALI. (PAN AABAS 9042 A) INCOME-TAX OFFICER, WARD-4, NELLORE. 119/HYD/09 2005=06 AGRICULTURAL MARKET COMMITTEE, KOVUR. (PAN AAFTS 0816 D) INCOME-TAX OFFICER, WARD-4, NELLORE. APPELLANTS BY : NONE RESPONDENT BY : SMT. NIVEDITA BISWASAS O R D E R PER BENCH THESE FIVE APPEALS OF THE ASSESSEES ARE DIRECTED AGAINST SIMILAR BUT SEPARATE ORDERS OF THE CIT(A), GUNTUR AL L DATED 31.10.2008 AND THEY PERTAIN TO ASSESSMENT YEAR 2005-06. 2. ALL THESE APPEALS ARE POSTED FOR HEARING TODAY, V IZ. 3.3.2010. NOTICE OF HEARING SENT BY RPAD WAS SERVED ON THE ASSESSEES NONE APPEARED ON BEHALF OF THE ASSESSEES DESPITE RECEIPT OF NOT ICE BY RPAD. THERE MAY BE VARIOUS REASONS FOR THE ASSESSEES FOR NON-APP EARANCE ITA NO.115/HYD/09 & 4 ORS. AGRICULTURAL MARKET COMMITTEE, NELLORE AND FOU R OTHERS. 2 DESPITE NOTICE OF HEARING. ONE OF THE REASONS PRESUMABLY IS THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTING THE APPEAL. WHAT EVER MAY BE THE REASON, KEEPING IN VIEW THE PROVISIONS OF RULE 24 OF THE INCOME TAX (APPELLATE TRIBUNAL) RULES, 1963, THESE APPEALS OF THE ASSESSEES ARE DISMISSED FOR NON-PROSECUTION. 3. HOWEVER, WE MAKE IT CLEAR THAT IT IS OPEN FOR THE ASSESSE ES TO MOVE THIS TRIBUNAL FOR RECALLING THIS ORDER, PROVIDED THERE WAS SUFFICIENT REASON FOR THE ASSESSEES FOR NOT APPEARING BEFORE THE TRI BUNAL ON 3.3.2010. 4. IN THE RESULT, ALL THE FIVE APPEALS OF THE ASSESSEES A RE DISMISSED. ORDER PRONOUNCED IN THE COURT AT THE CONCLUSION OF HE ARING ON THE APPEALS ON 3.3.2010 SD/- SD/- (AKBER BASHA) (N.R.S.GANESAN) ACCOUNTANT MEMBER. JUDICIAL MEMBER. DT/- 3RD MARCH, 2010 COPY FORWARDED TO: 1. AGRICULTURAL MARKET COMMITTEE, (NELLORE) C/O. SHR I C.L. NARAYANA RAO, B.COM., FCA, CHARTERED ACCOUNTANT NO.15/115-2,VENKATARAMAPURAM, NELLORE.. 2. AGRICULTURAL MARKET COMMITTEE, (SULLURPET) C/O. S HRI C.L. NARAYANA RAO, B.COM., FCA, CHARTERED ACCOUNTANT NO.15/115-2,VENKATARAMAPURAM, NELLORE. 3. AGRICULTURAL MARKET COMMITTEE, (ATMAKUR) C/O. SHR I C.L. NARAYANA RAO, B.COM., FCA, CHARTERED ACCOUNTANT NO.15/115-2,VENKATARAMAPURAM, NELLORE. ITA NO.115/HYD/09 & 4 ORS. AGRICULTURAL MARKET COMMITTEE, NELLORE AND FOU R OTHERS. 3 4. AGRICULTURAL MARKET COMMITTEE,( KAVALI) C/O. SHRI C.L. NARAYANA RAO, B.COM., FCA, CHARTERED ACCOUNTANT NO.15/115-2,VENKATARAMAPURAM, NELLORE. 5. AGRICULTURAL MARKET COMMITTEE, (KOVUR) C/O. SHRI C.L. NARAYANA RAO, B.COM., FCA, CHARTERED ACCOUNTANT NO.15/115-2,VENKATARAMAPURAM, NELLORE 6. INCOME-TAX OFFICER, WARD-3, NELLORE. 7. INCOME-TAX OFFICER, WARD-1, GUDUR. 8. INCOME-TAX OFFICER, WARD-4, NELLORE. 9. INCOME-TAX OFFICER, WARD-4, NELLORE. 10. INCOME-TAX OFFICER, WARD-4, NELLORE. 22. COMMISSIONER OF INCOME-TAX , GUNTUR. 12. COMMISSIONER OF INCOME-TAX(APPEALS) GUNTUR. 13. DEPARTMENTAL REPRESENTATIVE ITAT, HYDERABAD. B.V.S.