M/s. SP Software Pvt. Ltd, Hyderabad V. The Asst. Commissioner of Income Tax - 3(2), Hyderabad

ITA 1377/HYD/2012

• Counselvise Citation: [2012] 140 COUNSELVISE.COM (IT) 66575 (ITAT-HYDERABAD)
• Duration Of Justice: 2 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-12-2012
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2007-2008
• Appeal Filed On: 07-09-2012
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: VIDISHA KALRA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH B', HYDERABAD BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI SAKTIJIT DEY, JUDICIAL MEMB ER ITA NO.1377/HYD/2012 : ASSESSM ENT YEAR 2007-08 M/S. S.P. SOFTWARE PVT. LTD., HYDERABAD ( PAN - AACCS 8407 N) V/S. ASSTT. COMMISSIONER OF INCOME-TAX CIRCLE 3(2), HYDERABAD (APPELLANT) (RESPONDENT) APPELLANT BY : NONE DEPARTMENT BY : S MT. VIDISHA KALRA DR DATE OF HEARING 6 . 12 .2012 DA TE OF PRONOUNCEMENT 6.12.2012 O R D E R PER SAKTIJIT DEY, JUDICIAL MEMBER: THE APPEAL BY THE ASSESSEE IS DIRECTED AGAINST T HE ORDER OF THE COMMISSIONER OF INCOME-TAX(APPEALS)-III, HYDERABAD PASSED ON THE APPEAL ARISING OUT OF THE ASSESSMENT ORDER DATED 11.1.2012 FRAMED BY THE ASSESSING OFFICER UNDER S.143(3) READ WITH S.263, IN PURSUANC E OF THE ORDER OF THE COMMISSIONER OF INCOME-TAX PASSED UNDER S.263 OF TH E ACT. OF THE ASSESSING OFFICER DATED 25.1.2012 FOR THE ASSESSMENT YEAR 200 7-08. 2. AT THE TIME OF HEARING ON 6.12.2012, NONE APPE ARED ON BEHALF OF THE ASSESSEE, THOUGH THE NOTICE OF HEARING WAS DULY SERVED ON THE ASSESSEE. THERE IS NOT EVEN AN ADJOURNMENT PETITION EITHER FR OM THE ASSESSEE OR ITS COUNSEL. IN THIS VIEW OF THE MATTER, IT APPEARS TH AT THE ASSESSEE IS NOT INTERESTED IN PURSUING THESE APPEALS BEFORE THE TRI BUNAL. ITA NO.1377/HYD/2012 M/S. S.P. SOFTWARE PVT. LTD., HYDERABAD 2 3. IT IS ALSO WORTHWHILE TO NOTE AT THIS JUNCTURE THAT THERE ARE FOLLOWING DEFECTS IN THE FILING OF THE PRESENT APPE AL BY THE ASSESSEE- . (I) TRIBUNALS FEES SHORT BY RS.9,500 (II) FORM # 35/GROUNDS OF APPEAL/STATEMENT OF THE FACTS BEFORE THE CIT(A) NOT FILED IN DUPLICATE (III) ONE CERTIFICATE COPY AND ONE ORDINARY COPY OF CIT(A ) ORDER NOT FILED (IV) APPEAL TIME BARRED 3 DAYS. NOT FILED CONDONATION P ETITION. NOTWITHSTANDING THE FACT THAT NOTICE WAS ISSUED POI NTING OUT THESE DEFECTS TO THE ASSESSEE, THE SAME REMAINED UNCURED TILL DATE. 4. IN THE CIRCUMSTANCES NOTED ABOVE, IT APPEARS TH AT THE ASSESSEE IS NOT INTERESTED IN PURSUING THIS APPEAL. AS HELD BY THE HONBLE ITAT, DELHI BENCH IN THE CASE OF CIT V/S. MUTLIPLAN INDIA LIMIT ED (38 ITD 320), THERE MAY BE VARIOUS REASONS FOR THE APPELLANT TO REMAIN ABSE NT 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 , WITH LIBERTY TO THE ASSESSEE TO FILE A PETITION TO SEEK RECALL THIS ORDER, DULY RECTIFYING THE DEFECTS POINTED OUT TO IT, ALSO NOTE D HEREIN ABOVE, IF THERE IS SUFFICIENT CAUSE FOR NON-APPEARANCE ON BEHALF OF TH E ASSESSEE ON 6.12.2012. 5. IN THE RESULT, APPEAL OF THE ASSESSEE IS DISMI SSED IN LIMINE. ITA NO.1377/HYD/2012 M/S. S.P. SOFTWARE PVT. LTD., HYDERABAD 3 ORDER PRONOUNCED IN THE COURT AT THE CONCLUSION O F HEARING OF THE APPEAL ON 6 DECEMBER 2012 SD/- SD/- (CHANDRA POOJARI) (SAKTIJIT DEY) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED/- 6 DECEMBER, 2012 COPY FORWARDED TO: 1. M/S. S.P. SOFTWARE PVT. LTD., THURSHNA, PLOT NO.7 , 3 RD & 4TH FLOOR, SOFTWARE UNITS LAYOUT, INFOCITY, MADHAPUR, HYDERABAD 2. 4. 5. ASST. COMMISSIONER OF INCOME-TAX CIRCLE 3(2), HYDER ABAD COMMISSIONER OF INCOME-TAX(APPEALS) IV HYDERABAD COMMISSIONER OF INCOME - TAX III , HYDERABAD 6 DEPARTMENTAL REPRESENTATIVE, ITAT, HYDERABAD. B.V.S.