M/s Ravi Prakash Babu, Tirupathi V. ITO, Tirupathi

ITA 1213/HYD/2008

• Counselvise Citation: 121322514 RSA 2008
• Duration Of Justice: 3 year(s) 2 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-09-2011
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 14-03-2011
• Assessment Year: 2005-2006
• Appeal Filed On: 30-06-2008
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: B V PRASAD REDDY
• Assessee Lawyers: SHAIK JEELANI BASHA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD B BENCH, HYDERABAD BEFORE SHRI G.C. GUPTA, VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER ITA NOS.1213/HYD/2008 ASSESSMENT YEAR 2005-06 SHRI M. RAVI PRAKASH BABU, TIRUPATHI (PAN ADAPB 2921 N) VS ITO, WARD 2(1), TIRUPATHI APPELLANT RESPONDENT APPELLANT BY : SHRI SHAIK JEELANI BASHA RESPONDENT BY : SHRI B.V. PRASAD REDDY DATE OF HEARING : 29.09.2011 DATE OF PRONOUNCEMENT : 29.09.2011 ORDER PER CHANDRA POOJARI, A.M. THIS APPEAL PREFERRED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER PASSED BY THE CIT(A) TIRUPATHI DATED 30.4.2008 AND PERTAINS TO THE ASSESSMENT YEAR 2005 -06. 2. AT THE TIME OF HEARING ON 29.09.2011, LEARNED COUNSEL FOR THE ASSESSEE, PRAYED FOR ADJOURNMENT. INASMUCH THIS APPEAL COMING UP FOR HEARING ON AS MA NY AS THIRTEEN TIMES IN THE PAST HAS COME TO BE ADJOURNED AT THE REQUEST OF THE ASSESSEE ON SOME PRETEXT OR THE OTHE R, WE WERE NOT INCLINED TO GRANT ADJOURNMENT THIS TIME, A ND ACCORDINGLY REQUEST FOR ADJOURNMENT OF HEARING WAS REJECTED. SINCE THE LEARNED COUNSEL FOR THE ASSESS EE EXPRESSED HIS INABILITY TO PROCEED WITH THE HEARING ON THE APPEAL, IT APPEARS THAT THE ASSESSEE IS NOT INTERE STED IN PROSECUTING THE APPEAL. AS HELD BY THE ITAT, DELH I BENCH IN THE CASE OF CIT VS. MULTIPLAN INDIA LIMITED (38 ITD 320), ITA NO.1213/H/2008 SHRI M. RAVI PRAKASH BABU, TIRUPATHI 2 THERE MAY BE VARIOUS REASONS FOR THE ASSESSEE TO RE MAIN ABSENT AT THE TIME OF HEARING. ONE OF THE REASONS MIGHT BE A DESIGN OR ABSENCE OF NEED TO PROSECUTE THE APPEAL . BY FOLLOWING THE SAID DECISION AND CONSIDERING THE FAC TS AND CIRCUMSTANCES OF THE PRESENT CASE, WE DISMISS THE A PPEAL IN LIMINE. 3. IN THE RESULT, THE APPEAL FILED BY THE ASSESS EE STANDS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT 29.09.2011 SD/- SD/- G.C. G UPTA CHANDRA POOJARI VICE PRESIDENT ACCOUNTANT M EMBER DATED THE 29 TH SEPT, 2011 COPY FORWARDED TO: 1. SHRI M. RAJGOPAL NAIDU, C A, 10/80, 6 TH CROSS ROYAL NAGAR, RC ROAD, TIRUPATHI 2. THE ITO WARD 2(1), TIRUPATHI 3. THE CIT(A)-TIRUPATHI 4. THE ASSESSING OFFICER CONCERNED THROUGH THE CIT, TIRUPATHI CHARGE, TIRUPATHI. 5. THE CIT, HYDERABAD 6. THE DR, ITAT, HYDERABAD NP/