Smt. S.K.Mahalakshmamma, Hindupur V. ITO, Ward-1, Hindupur

ITA 1573/HYD/2011

• Counselvise Citation: [2012] 140 COUNSELVISE.COM (IT) 59088 (ITAT-HYDERABAD)
• Duration Of Justice: 4 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-01-2012
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2005-2006
• Appeal Filed On: 02-09-2011
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: G PHANI KUMAR

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH B, HYDERABAD BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. ASHA VIJAYARAGHAVAN, JUDICIAL MEMBE R. ITA NO.1573/HYD/2011 (ASSESSMENT YEAR 2005-06) SMT. S.K.MAHALAKSHMAMMA, HINDUPUR. (PAN - BBZPM 0172 Q ) V/S INCOME-TAX OFFICER, WARD-1, HINDUPUR. (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SHRI G.PHANI KUMAR DATE OF HEARING 4 1.2012 DATE OF PRONOUNCEMENT 4.1.2012 O R D E R PER CHANDRA POOJARI, ACCOUNTANT MEMBER: THIS APPEAL BY THE ASSESSEE FOR THE ASSESSMENT YE AR 2005-06 IS DIRECTED AGAINST THE ORDER OF THE COMMISSIONER O F INCOME- TAX(APPEALS), GUNTUR DATED 30.11.2010. 2. AT THE TIME OF HEARING ON 4.1.2012, NONE APPEA RED ON BEHALF OF THE ASSESSEE, THOUGH THE NOTICE OF HEARING WAS D ULY SERVED ON THE APPELLANT-ASSESSEE. POSTAL ACKNOWLEDGEMENT IS AVAI LABLE ON RECORD. THERE IS NOT EVEN AN ADJOURNMENT PETITION RECEIVED FROM THE APPELLANT. IN THIS VIEW OF THE MATTER, IT APPEARS THAT THE ASS ESSEE IS NOT INTERESTED IN PURSUING THE PRESENT APPEAL BEFORE THE TRIBUNAL. AS HELD BY THE HONBLE ITAT, DELHI BENCH IN THE CASE OF CIT V/S. MUTLIPLAN 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 PRES ENT CASE, WE DISMISS THIS APPEAL IN LIMINE , WITH LIBERTY TO THE ASSESSEE TO FILE A PETITION T O SEEK ITA NO.1573/HYD/11 SMT. S.K.MAHALAKSHMAMMA, HINDUPUR. 2 RECALL THIS ORDER, IF THERE IS SUFFICIENT CAUSE FOR NON-APPEARANCE ON BEHALF OF THE ASSESSEE ON 4.1.2012. 3. IN THE RESULT, APPEAL OF THE ASSESSEE IS DISMI SSED IN LIMINE. ORDER PRONOUNCED IN THE COURT AT THE CONCLUSION O F HEARING OF THE APPEAL ON 4 TH JANUARY, 2012 SD/- SD/- (ASHA VIJAYARAGHAVAN) (CHANDRA POOJARI) JUDICIAL MEMBER. ACCOUNTANT MEMBER. DT/- 4 TH JANUARY, 2012 COPY FORWARDED TO: 1. SMT. S.K.MAHALAKSHMAMMA, D.NO.13 - 1 - 108, PIPELINE ROAD, HINDUPUR, ANANTAPUR DISTRICT 515 201. 2. INCOME-TAX OFFICER, WARD-1, HINDUPUR 3. COMMISSIONER OF INCOME - TAX(A) GUNTUR 4. COMMISSIONER OF INCOME - TAX TIRUPATI 5. THE D.R., ITAT, HYDERABAD. B.V.S.