Arkamitra Realters Private Limited , Vijayawada V. Dy. Commissioner of Income Tax , Central Circle-2(4), Hyderabad

ITA 1662/Hyd/2018

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 4525 (ITAT-HYDERABAD)
• Duration Of Justice: 6 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-02-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB-B
• Next Hearing Date: 01-02-2019
• Assessment Year: 2012-2013
• Appeal Filed On: 08-08-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: Y V S T SAI

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH B , HYDERABAD BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER ITA NO .1662 /HYD/ 2018 ASSESSMENT YEAR: 20 12 - 13 ARKAMITRA REALTERS PRIVATE LIMITED, VIJAYAWADA. PAN: AAHCA 027 3 H VS. DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE - 2(4), HYDERABAD. (APPELLANT) (RESPONDENT) ASSESSEE BY: NONE REVENUE BY: SRI Y.V.S.T. SAI, CIT - DR DATE OF HEARING: 01/02/2019 DATE OF PRONOUNCEMENT: 08 /02/2019 ORDER PER SMT. P. MADHAVI DEVI, J.M.: THIS APPEAL IS FILED BY THE ASSESSEE AGAINST THE ORDER OF CIT(A) - 12, HYDERABAD, DATED 26/02/2018. THE APPEAL WAS FILED ON 08/08/2018. THERE ARE CERTAIN DEFECTS IN THE APPEAL FILED AND ACCORDINGLY, A NOTICE BY ORDINARY POST WAS ISSUED TO THE ASSESSEE. HO WEVER, SINCE DEFECTS WERE NOT RECTIFIED ANOTHER NOTICE BY RPAD WAS ISSUED ON 27/11/2018 AND ANOTHER NOTICE WAS ISSUED ON 08/01/2019. HOWEVER, TILL DATE, THE DEFECTS HAVE NOT BEEN RECTIFIED BY THE ASSESSEE . 2. FURTHER, T HIS CASE WAS LISTED FOR HEARING ON 01/02/2019 BUT, NONE APPEARED ON BEHALF OF THE ASSESSEE TO REPRESENT ITS CASE . THEREFORE, PRESUMING THAT THE ASSESSEE IS NOT INTERESTED IN PURSUING ITS CASE, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED FOR DEFAULT BY FOLLOWING THE 2 DECISION OF THE COORDINATE BENCH DECISION IN THE CASE OF MULTIPLAN (INDIA) LTD., (38 ITD 320) AND MADHYA PRADESH HIGH COURT IN THE CASE OF LATE TUKOJIRAO HOLKAR (223 ITR 480) BOTH FOR NON - RECTIFICATION OF THE DEFECTS A N D ALSO FOR NON - APPEARANCE. 3 . IN THE RESULT, APP EAL OF THE ASSESSEE IS DISMISSED. PRONOUNCED IN THE OPEN COURT ON 08 TH FEBRUARY, 2019 . SD/ - SD/ - (S. RIFAUR RAHMAN) (P. MADHAVI DEVI) ACCOUNTANT MEMBER JUDICIAL MEMBER HYDERABAD, DATED: 08 TH FEBRUARY , 2019 OKK COPY TO: - 1) M/S. ARKAMITRA REALTERS PRIVATE LIMITED, C/O. M.V. PRASAD, CHARTERED ACCOUNTANTS, D.NO.60 - 7 - 13, 4 TH LANE, SIDDHARTHA NAGAR, VIJAYAWADA. 2) DCIT, CENTRAL CIRCLE - 2(4), 6 TH FLOOR, AAYAKAR BHAVAN, BASHEER BAGH, HYDERABAD. 3) THE CIT(A) - 12 , HYDERABAD 4) THE PR. CIT - 12 , HYDERABAD 5) THE DR, ITAT, HYDERABAD 6) GUARD FILE