Boddam Kapil, Hyderabad V. Income Tax Officer, Ward-8(2), Hyderabad

ITA 1334/HYD/2013

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 5937 (ITAT-HYDERABAD)
• Duration Of Justice: 2 year(s) 5 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-03-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 30-03-2016
• Assessment Year: 2008-2009
• Appeal Filed On: 04-10-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: M NARMADA

Judgement Text

1 ITA.NO.1334/HYD/2013 MR. BADDAM KAPIL, HYDERABAD. IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES A : HYDERABAD BEFORE SHRI D. MANMOHAN, VICE PRESIDENT AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER ITA.NO.1334/HYD/2013 ASSESSMENT YEAR 2008-2009 MR. BODDAM KAPIL, HYDERABAD. PAN AISPB8074D VS. THE INCOME TAX OFFICER WARD-8(2) HYDERABAD. (APPELLANT) (RESPONDENT) FOR ASSESSEE : - NONE - FOR REVENUE : SMT. M. NARMADA DATE OF HEARING : 30.03.2016 DATE OF PRONOUNCEMENT : 30.03.2016 ORDER PER D. MANMOHAN, V.P. THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER PASSED BY THE CIT(A)-III, HYDERABAD AND I T PERTAINS TO THE A.Y. 2008-09. 2. AS COULD BE NOTICED FROM THE DEFECT MEMO ISSUED BY THE REGISTRY APPEAL FILED BY THE ASSESSEE IS BARRED BY LIMITATION BY 89 DAYS. MR. S. RAMA RAO FI LED HIS POWER OF ATTORNEY AND APPEARED FROM TIME TO TIME FR OM 2014 ONWARDS BUT SINCE HE WAS UNABLE TO CONTACT THE PARTY, MR. RAVISESHAGIRI RAO, ON BEHALF OF MR. S. R AMA RAO PREFERRED TO WITHDRAW FROM THE CASE AND THUS TH E CASE WAS FIXED FOR HEARING ON 30.03.2016 AS A LAST CHANCE. 2 ITA.NO.1334/HYD/2013 MR. BADDAM KAPIL, HYDERABAD. EVEN THOUGH THE NOTICE WAS ISSUED TO THE ASSESSEE, NONE APPEARED FOR THE ASSESSEE. AS COULD BE NOTICED FROM THE REASONS GIVEN BY THE EARLIER COUNSEL MR. S. RAMA RA O, THE ASSESSEE MUST HAVE SHIFTED HIS RESIDENCE AND THEREF ORE, EVEN THE COUNSEL COULD NOT CONTACT HIM. IF THAT BE THE CASE, IT IS THE DUTY OF THE ASSESSEE TO FILE FRESH FORM-36 AS PER RULE 9A(1) OF THE APPELLATE TRIBUNAL RULES WHIC H READS AS UNDER : IN THE EVENT OF CHANGE IN THE ADDRESS OF THE PARTI ES TO THE APPEAL AS PROVIDED IN COLUMN NOS. 10 & 11 OF FORM N O.36, THE APPELLANT SHOULD FILE A REVISED FORM NO.36 DULY FIL LED UP GIVING THE NEW ADDRESS OF THE PARTY, DULY VERIFIED IN THE SAME MANNER AS REQUIRED BY RULE 47 OF THE INCOME TAX RULES, 196 2. 3. SINCE THE ASSESSEE DID NOT FURNISH CHANGED ADDRESS, IF ANY, AND DID NOT APPEAR BEFORE THE TRIB UNAL DESPITE NUMBER OF OPPORTUNITIES GIVEN, WE PROCEED T O DISPOSE OF THE APPEAL EX-PARTE, QUA THE ASSESSEE. D ESPITE A DEFECT NOTICE ISSUED BY THE REGISTRY, ALONG WITH THE ACKNOWLEDGMENT CUM- NOTICE, THE ASSESSEE DID NOT P REFER TO GIVE ANY EXPLANATION WITH REGARD TO THE REASONS FOR THE DELAY IN FILING THE APPEAL. UNDER THESE CIRCUMSTANC ES, WE PRESUME THAT THE ASSESSEE HAS NO EXPLANATION TO OFF ER WITH REGARD TO THE DELAY IN FILING THE APPEAL. ACCO RDINGLY, APPEAL FILED BY THE ASSESSEE IS DISMISSED AS UN-ADM ITTED ON THE GROUND THAT IT IS BARRED BY LIMITATION. ORDER PRONOUNCED IN THE OPEN COURT ON 30.03.2016 SD/- SD/- (S. RIFAUR RAHMAN) (D. MANMOHAN) ACCOUNTANT MEMBER VICE PRESIDENT HYDERABAD DATED 30 TH MARCH, 2016 VBP/- 3 ITA.NO.1334/HYD/2013 MR. BADDAM KAPIL, HYDERABAD. COPY TO 1. MR. BODDAM KAPIL, HYDERABAD, D.NO.23-44, JANGARA O COMPLEX, SHAMSHABAD, R.R. DISTRICT, HYDERABAD. 2. THE INCOME TAX OFICER, WARD-8(2), HYDERABAD. 3. CIT(A)-III, HYDERABAD. 4. CIT-II, HYDERABAD. 5. D.R. ITAT A BENCH, HYDERABAD. 6. GUARD FILE