Priyadarsini Ltd., Hyd, Secunderabad V. ACIT, Circle-16(3), Hyd, Hyderabad

ITA 1183/HYD/2016

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 2644 (ITAT-HYDERABAD)
• Duration Of Justice: 11 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-08-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 27-06-2017
• Assessment Year: 2010-2011
• Appeal Filed On: 09-09-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: V SREEKAR SHRI L RAMJI RAO
• Assessee Lawyers: N O N E
• Section: 143(3)

Judgement Text

ITA NOS 1182 AND 1183 OF 2 016 PRIYADARSINI LTD HYDERABAD PAGE 1 OF 3 IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD B (SMC) BENCH, HYDERABAD BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER ITA NOS.1182 & 1183/HYD/2016 (ASSESSMENT YEARS: 2007-08 & 2010-11) M/S. PRIYADARSINI LTD HYDERABAD PAN: AABCP 2284 K VS ASSTT. COMMISSIONER OF INCOME TAX, CIRCLE 16(3), HYDERABAD (APPELLANT) (RESPONDENT) FOR ASSESSEE : N O N E FOR REVENUE : SHRI V. SREEKAR FOR SHRI L. RAMJI RAO, DR O R D E R BOTH ARE ASSESSEES APPEALS FOR THE A.YS 2007-08 & 2010-11. IN THESE APPEALS, THE ASSESSEE IS AGGRIEVE D BY THE ORDER OF THE CIT (A)-4, HYDERABAD, DATED 28.06.2016 FOR B OTH THE YEARS. 2. THE CASE WAS INITIALLY POSED FOR HEARING ON 14.1 2.2016 ON WHICH DATE THE ASSESSEE WAS REPRESENTED BY ITS C OUNSEL, SHRI NARASIMHA RAO. ON THE LAST OCCASION I.E ON 27 TH JUNE, 2017, THE CASE WAS ADJOURNED TO 23 RD AUGUST, 2017 AT THE REQUEST OF THE ASSESSEE VIDE ADJOURNMENT LETTER DATED 28.06.2017. THUS, THE AUTHORIZED REPRESENTATIVE FOR THE ASSESSEE WAS VERY MUCH AWARE OF THE DATE OF HEARING I.E. 23.08.2017. HOWEVER, NO NE APPEARED FOR THE ASSESSEE WHEN THE CASE WAS CALLED FOR HEARING. IN VIEW OF THE DATE OF HEARING : 23.08.2017 DATE OF PRONOUNCEMENT : 30.08.2017 ITA NOS 1182 AND 1183 OF 2 016 PRIYADARSINI LTD HYDERABAD PAGE 2 OF 3 SAME, I PRESUME THAT THE ASSESSEE IS NOT INTERESTED TO PURSUE THE APPEALS. IN VIEW OF THE SAME, RESPECTFULLY FOLLOWIN G THE DECISION OF THE TRIBUNAL AT DELHI IN THE CASE OF CIT VS. MULTIP LAN INDIA (P) LTD., REPORTED IN 38 ITD 320 (DEL), AS ALSO THE DEC ISION OF THE HONBLE MADHYA PRADESH HIGH COURT IN THE CASE OF ES TATE OF LATE TUKOJIRAO HOLKAR VS. CWT, REPORTED IN 223 ITR 480 ( MP), AND FURTHER THE DECISION OF THE HONBLE BOMBAY HIGH COU RT DATED 17.09.2010 IN THE CASE OF M/S. CHEMIPOL VS. UNION O F INDIA IN CENTRAL EXCISE APPEAL NO. 62 OF 2009, THE APPEAL OF THE ASSESSEE IS DISMISSED FOR NON PROSECUTION WITH LIBERTY TO TH E ASSESSEE TO SEEK RECALL OF THE ORDER BY SHOWING SUFFICIENT CAUS E FOR NON APPEARANCE. 3. EVEN OTHERWISE ALSO, THE CIT (A) HAD HELD THAT I N THE EARLIER PROCEEDINGS THE ITAT HAD RESTORED THE MATTE R TO THE FILE OF THE AO WITH THE DIRECTION TO VERIFY FULLY ALL THE C ONTENTIONS OF THE ASSESSEE AND ACCORDINGLY THE AO COMPLETED THE ASSES SMENT AFTER RECORDING HIS STATEMENT AND DETAILED DISCUSSION. I FIND THAT THE IMPUGNED ASSESSMENT ORDER WAS PASSED U/S 143(3) R.W .S. 254 OF THE I.T. ACT AFTER CONSIDERING THE ASSESSEES CONTE NTIONS AT LENGTH AND THE ASSESSEE HAS NOT FILED ANY OTHER DETAILS BE FORE THIS TRIBUNAL TO REBUT THE FINDINGS OF THE AO AND THE CI T (A). THEREFORE, THE ASSESSEES APPEAL IS DISMISSED FOR W ANT OF PROSECUTION AS WELL AS ON MERITS FOR BOTH THE YEARS . ITA NOS 1182 AND 1183 OF 2 016 PRIYADARSINI LTD HYDERABAD PAGE 3 OF 3 4. IN THE RESULT, ASSESSEES APPEALS ARE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 30 TH AUGUST, 2017. SD/- (P. MADHAVI DEVI) JUDICIAL MEMBER HYDERABAD, DATED 30 TH AUGUST, 2017. VINODAN/SPS COPY TO: 1 P.SRINIVASAN & CO. CAS, 12-13-425 STREET NO.1, TA RNAKA, SECUNDERABAD 500017 2 ASSTT. COMMISSIONER OF INCOME TAX, CIRCLE 16(3), HYDERABAD 3 CIT (A)-4 HYDERABAD 4 PR. CIT 4 HYDERABAD 5 THE DR, ITAT HYDERABAD 6 GUARD FILE BY ORDER