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

ITA 1668/Hyd/2018

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 4519 (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: 2014-2015
• Appeal Filed On: 08-08-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: Y V S T SAI
• Section: 12; 2

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 S . 1667 & 1668 /HYD/ 2018 ASSESSMENT YEAR S : 201 1 - 1 2 & 2014 - 15 M/S. NAGAVALI PLANTERS PVT LTD., VIJAYAWADA. PAN: AACCN 5193 Q VS. DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE - 2(4), 6 TH FLOOR, AAYAKAR BHAVAN, BASHEER BAGH, HYDERABAD 500 029. (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.: TH ESE APPEAL S ARE FILED BY THE ASSESSEE AGAINST THE ORDER OF CIT(A) - 12, HYDERABAD, DATED 26/02/2018. THE APPEAL S W ERE FILED ON 08/08/2018. THERE ARE CERTAIN DEFECTS IN THE APPEAL S FILED AND ACCORDINGLY, A NOTICE BY ORDINARY POST WAS ISSUED TO THE ASSESSEE. HOWEVER, SINC E 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, TH ESE CASE S W ERE LISTED FOR HEARING ON 01/02/20 19 BUT, NONE APPEARED ON BEHALF OF THE ASSESSEE TO REPRESENT ITS CASE. THEREFORE, PRESUMING THAT THE ASSESSEE IS NOT INTERESTED IN PURSUING ITS 2 CASE, THE APPEAL S FILED BY THE ASSESSEE ARE DISMISSED FOR DEFAULT BY FOLLOWING THE DECISION OF THE COORDINATE B ENCH 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 AND ALSO FOR NON - APPEARANCE. 3 . IN THE RESULT, BOTH APPEAL S OF THE ASSESSEE ARE 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. NAGAVALI PLANTERS PVT LTD., C/O. M.V. PRASAD, CHARTERED ACCOUNTANT, D.NO. 60 - 7 - 13, 4 TH LANE, SIDDHARTHA NAGR, 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