M/s Lakshmi Children Hospital, Hyderabad V. ITO, Hanamkonda

ITA 1325/HYD/2008

• Counselvise Citation: [2011] 134 COUNSELVISE.COM (IT) 9942 (ITAT-HYDERABAD)
• Duration Of Justice: 2 year(s) 5 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-01-2011
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2003-2004
• Appeal Filed On: 04-08-2008
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: K KAMAKSHI

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH B , HYDERABAD BEFORE SHRI G.C. GUPTA, VICE PRESIDENT AND SHRI CHANDRA POOJARI ACCOUNTANT MEMBER ITA NO.1325/HYD/2008 ASSESSMENT YEAR 2003-04 M/S LAKSHMI CHILDREN HOSPITAL THIRUMALA HILLS, MALAKPET HYDERABAD (PAN AABFL 8504 B)) VS ITO WARD 9(1), HYDERABAD (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SMT. K. KAMAKSHI O R D E R PER CHANDRA POOJARI, ACCOUNTANT MEMBER: THIS APPEAL PREFERRED BY THE ASSESSEE IS DIRECTE D AGAINST THE ORDER PASSED BY THE CIT(A) VI, HYDERABAD DATED 28. 3.2008 AND PERTAINS TO THE ASSESSMENT YEAR 2003-04. 2. AT THE TIME OF HEARING ON 17.01.2011, NONE AP PEARED ON BEHALF OF THE ASSESSEE. THOUGH APPLICATION FOR ADJOURNMEN T IS FILED BY THE LEARNED COUNSEL FOR THE ASSESSEE, THE REASON GIVEN FOR NON APPEARANCE BY THE A.R IS NOT CONVINCING. AS HELD BY THE HONBLE ITAT, DELHI BENCH IN THE CASE OF CIT VS. 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 DESIGN OR ABSENCE OF NEED TO PROSECUTE THE APPEAL. FOLLOWING THE SAID DECISION AND CONSIDERING THE FACTS AND CIRCUMSTANCES OF THE PRESENT CASE, WE DISMISS THIS APPEAL IN LIMINE. ITA NO.1325/H/2008 M/S LAKSHMI CHILDREN HOSPITAL, HYDERABAD 2 2 3. IN THE RESULT, THE APPEAL OF THE ASSESSEE STA NDS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT 17.01.201 1 SD/- SD/- G.C. GUPTA CHANDRA POOJARI VICE PRESIDENT ACCOUNTANT MEMBER DATED THE 17 TH JANUARY, 2011 COPY FORWARDED TO: 1. M/S LAKSHMI CHILDREN HOSPITAL, 16-2-75/A/35/2/5/ 1/, ROAD NO.1, THIRUMALA HILLS, MALAKPET, HYDERABAD-29, 2. ITO WARD NO.9(1), HYDERABAD 3. CIT(A)-VI HYDERABAD. 4. CIT, HYDERABAD 5. THE D.R., ITAT, HYDERABAD. NP