Appeal details
Counselvise Citation
[2010] 136 COUNSELVISE.COM (IT) 9497 (ITAT-HYDERABAD)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
2 year(s) 1 month(s) 1 day(s)
Appellant
Respondent
Appeal Type
Income Tax Appeal
Pronouncement Date
27-01-2010
Appeal Filed By
Assessee
Order Result
Dismissed
Bench Allotted
B
Next Hearing Date
22-08-2011
Assessment Year
2005-2006
Appeal Filed On
26-12-2007
Judgement Text
IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH B', HYDERABAD BEFORE SHRI G.C.GUPTA, VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMEBR ITA NO.1233/HYD/07 : ASST T. YEAR 2000-01 ITA NO.1234/HYD/07 : ASST T. YEAR 2001-02 ITA NO.1235/HYD/07 : ASST T. YEAR 2002-03 ITA NO.1236/HYD/07 : ASST T. YEAR 2003-04 ITA NO.1237/HYD/07 : ASST T. YEAR 2004-05 ITA NO.1238/HYD/07 : ASST T. YEAR 2005-06 M/S. LIQUORS (INDIA) LTD., HYDERABAD. ( PAN AAACL 3279 R ) V/S. ASST. COMMISSIONER OF INCOME TAX(TDS)-14(1), HYDERABAD. (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SMT. VASUNDHARA SINHA O R D E R PER BENCH: THESE SIX APPEALS OF THE ASSESSEE FOR THE ASSESSMENT YEARS 2000-01 TO 2005-06 ARE DIRECTED AGAINST A COMMON ORDER OF COMMISSIONER OF INCOME-TAX(TDS) PASSED UNDER S.263 OF T HE INCOME- TAX ACT. 2. AT THE TIME OF HEARING ON 27.1.2010, NONE APPEA RED ON BEHALF OF THE ASSESSEE, THOUGH THE NOTICE SENT TO THE ASSESSE E FOR HEARING ON 27.1.2010 WAS DULY SERVED ON THE ASSESSEE. PO STAL ACKNOWLEDGMENT CARD EVIDENCING SERVICE OF NOTICE IS ALSO A VAILABLE ON RECORD. STILL NONE APPEARED ON BEHALF OF THE ASSESSEE A T THE TIME OF HEARING ON 27.1.2010. THERE IS NOT EVEN AN ADJOURNM ENT PETITION RECEIVED FROM THE ASSESSEE. AS HELD BY THE HONBLE ITAT, DELHI BENCH ITA NO.1233 TO 1238/HYD/07 M/S. LIQUORS (INDIA) LTD., HYDERABAD. 2 IN THE CASE OF CIT V/S. MUTLIPLAN INDIA LIMITED (38 IT D 320), THERE MAY BE VARIOUS REASONS FOR THE APPELLANT TO REMAIN ABSENT A T THE TIME OF HEARING. ONE OF THE REASONS MIGHT BE A DESIGN OR ABSEN CE OF NEED TO PROSECUTE THE APPEAL. FOLLOWING THE SAID DECISION AND CONSIDERING THE FACTS AND CIRCUMSTANCES OF THE PRESENT CASE, WE DISMISS THIS APP EAL IN LIMINE , WITH LIBERTY TO THE ASSESSEE TO FILE A PETITION TO RE CALL THIS ORDER, IF THERE IS SUFFICIENT CAUSE FOR NON-APPEARANCE ON BEHAL F OF THE ASSESSEE ON 27.1.2010. 3. IN THE RESULT, APPEALS OF THE ASSESSEE ARE DISMISSED IN LIMINE. ORDER PRONOUNCED IN THE COURT AT THE CONCLUSION OF HE ARING OF THE APPEAL ON 27 JANUARY, 2010 SD/- SD/- (CHANDRA POOJARI) (G.C.GUPTA) ACCOUNTANT MEMBER VICE PRESIDENT DT/- 27TH JANUARY, 2010 COPY FORWARDED TO: 1. M/S. LIQUORS (INDIA ) LTD., PLOT NO.8-1-120, IDA, NACHARAM, HYDERABAD 2. ASST. COMMISSIONER OF INCOME TAX, CIRCLE(TDS) 14(1), , HYDERABAD. 3. COMMISSIONER OF INCOME-TAX (TDS), HYDERABAD. 4. DEPARTMENTAL REPRESENTATIVE, ITAT, HYDERABAD. B.V.S. ITA NO.1233 TO 1238/HYD/07 M/S. LIQUORS (INDIA) LTD., HYDERABAD. 3 IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH B', HYDERABAD BEFORE SHRI G.C.GUPTA, VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMEBR ITA NO.1233/HYD/07 : ASST T. YEAR 2000-01 ITA NO.1234/HYD/07 : ASST T. YEAR 2001-02 ITA NO.1235/HYD/07 : ASST T. YEAR 2002-03 ITA NO.1236/HYD/07 : ASST T. YEAR 2003-04 ITA NO.1237/HYD/07 : ASST T. YEAR 2004-05 ITA NO.1238/HYD/07 : ASST T. YEAR 2005-06 M/S. LIQUORS (INDIA) LTD., HYDERABAD. ( PAN AAACL 3279 R ) V/S. ASST. COMMISSIONER OF INCOME TAX(TDS)-14(1), HYDERABAD. (APPELLANT) (RESPONDENT) CORRIGENDUM IN THE APPEARANCES PART OF THE CAUSE-TITLE OF THE ORD ER OF THIS TRIBUNAL DATED 27.1.2010 IN THESE APPEALS, THE FO LLOWING CORRECTIONS ARE TO BE TAKEN NOTE OF- (A) AGAINST THE WORDS 'APPELLANT BY' , THE WORD 'NONE' SHOULD BE READ INSTEAD OF 'SHRI SAMUEL NAGA DESI'. (B) AGAINST THE WORDS 'RESPONDENT BY' , THE NAME AND WORDS ' SMT.VASUNDHARA SINHA, CIT-DR' SHOULD BE READ IN PLACE OF 'SHRI K.GOWRI PRAKASH, CIT-DR' SD/- SD/- (CHANDRA POOJARI) (G.C.GUPTA) ACCOUNTANT MEMBER VICE PRESIDENT DT/- 3RD FEBRUARY, 2010 ITA NO.1233 TO 1238/HYD/07 M/S. LIQUORS (INDIA) LTD., HYDERABAD. 4 COPY FORWARDED TO: 1. M/S. LIQUORS (INDIA ) LTD., PLOT NO.8-1-120, IDA, NACHARAM, HYDERABAD 2. ASST. COMMISSIONER OF INCOME TAX, CIRCLE(TDS) 14(1), , HYDERABAD. 3. COMMISSIONER OF INCOME-TAX (TDS), HYDERABAD. 4. DEPARTMENTAL REPRESENTATIVE, ITAT, HYDERABAD. B.V.S.
