Eksper Technologies Limited, Hyderabad V. Asst. Commissioner of Income Tax, Circle-2(2), Hyderabad

ITA 1520/Hyd/2017

• Counselvise Citation: [2018] 126 COUNSELVISE.COM (IT) 2573 (ITAT-HYDERABAD)
• Duration Of Justice: 5 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-02-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2007-2008
• Appeal Filed On: 30-08-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: KOMALI KRISHNA
• Section: 10B

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES B SMC BENCH: HYDERABAD BEFORE SHRI D. MANMOHAN, VICE PRESIDENT ITA. NO.1520/HYD/2017 ASSESSMENT YEAR: 2007 - 2008 M/S. EKSPER TECHNOLOGIES LIMITED, PLOT NO.1071, ROAD NO.44, JUBILEE HILLS, HYDERABAD - 500033. PAN: AAACE 7907 K VS. AICT, CIRCLE - 2(2), HYDERABAD. (APPELLANT) (RESPONDENT) FOR ASSESSEE: NONE FOR REVENUE : SMT. KOMALI KRISHNA, DR DATE OF HEARING : 08 .0 2 .2018 DATE OF PRONOUNCEMENT : 08 .0 2 .2018 ORDER PER D. MANMOHAN , VP. THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER PASSED BY LD. CIT(A) - 5, HYDERABAD FOR THE A.Y. 2007 - 2008. 2. THE A.O. PASSED AN ORDER CONSEQUENT TO THE DIRECTION GIVEN BY THE REVISIONAL AUTHORITY WHEREBY THE EXEMPTION U/S 10B WAS DISALLOWED AND THE TOTAL INCOME WAS RE - COMPUTED BOTH UNDER THE NORMAL PROVISIONS AS WELL AS UNDER MAT PROVISIONS AND THE SAID ORDER WAS CONFIRMED BY THE LD. CIT(A). 3. THOUGH THE NOTICE WAS SENT BY THE REGISTERED POST (VIDE ACKNOWLEDGEMENT DUE CARD ON RE CORD), NONE APPEARED ON BEHALF OF THE ASSESSEE. THERE WAS ALSO A DELAY OF 222 DAYS IN FILING THE APPEAL BEFORE THE TRIBUNAL AND DESPITE THE DEFECT NOTICE BEING ISSUED BY THE REGISTRY, 2 THE DEFECTS POINTED BY THE REGISTRY WERE NOT RECTIFIED. UNDER THESE CI RCUMSTANCES, I HAVE NO OTHER ALTERNATIVE EXCEPT TO DISMISS THE APPEAL AS UNADMITTED, BEING BARRED BY LIMITATION. PRONOUNCED ACCORDINGLY IN THE OPEN COURT ON 08 TH FEBRUARY, 2018. S D / - (D. MANMOHAN) VICE PRESIDENT HYDERABAD, DATED: 08 TH FEBRUARY, 2018. OKK, SR.PS COPY TO 1. M/S. EKSPER TECHNOLOGIES LIMITED, PLOT NO.1071, ROAD NO.44, JUBILEE HILLS, HYDERABAD - 033. 2. ACIT, CIRCLE - 2(2), HYDERABAD. 3. CIT (A) - 5, HYDERABAD. 4. PR. COMMISSIONER OF INCOME TAX - 5, HYDERABAD. 5. DR, ITAT, HYDERABAD. 6. GUARD FILE