ITA NO 167 OF 2011 NARA SIVA SUBBA LAKSHMI VIJAYAWA DA PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM BENCH, VISAKHAPATNAM BEFORE: SHRI SUNIL KUMAR YADAV, JUDICIAL MEMBER AND SHRI BR BASKARAN, ACCOUNTANT MEMBER ITA NO. 167 /VIZAG/ 2011 ASSESSMENT YEAR: 2007 - 08 NARA SIVA SUBBA LA KSHMI C/O PV SUBBA RAO, L/R VIJAYAWADA VS. ITO WARD - 2(3) VIJAYAWADA (APPELLANT) PAN NO:ABRPN 9543 K (RESPONDENT) ASSESSEE BY: NONE DEPARTMENT BY: SHRI D.S.SUNDER SINGH, SR.DR ORDER PER SHRI SUNIL KUMAR YADAV, JUDICIAL MEMBER THIS APPEAL IS PREFERRED BY THE ASSESSEE AGAINST T HE ORDER OF THE CIT (A). THIS APPEAL CAME UP FOR HEARING ON 24 TH MAY, 2011 BUT NONE APPEARED ON BEHALF OF THE ASSESSEE DESPITE VALID SERVICE OF NOTICE OF HEARING. ACKNOWLEDGEMENT CARD IS PLACED ON RECORD. SINCE NONE APPEARED ON BEHALF OF THE ASSESSEE DESPITE SERVICE, WE HAD NO OTHER OPTION EXCEPT TO PROCEED E X-PARTE AGAINST THE ASSESSEE. ACCORDINGLY THE REVENUE WAS HEARD. 2. WE HAVE CAREFULLY EXAMINED THE ORDER OF THE LOWE R AUTHORITIES AND WE FIND THAT THE CIT (A) HAS ADJUDICATED THE IMPUGNED ISSUE RAISED BEFORE US JUDICIOUSLY AND ELABORATELY IN HIS ORDER. SINCE NO DEFECT IN TH E ORDER OF THE CIT (A) IS POINTED OUT, WE CONFIRM THE SAME. ACCORDINGLY THE O RDER OF THE CIT (A) IS CONFIRMED AND THE APPEAL OF THE ASSESSEE IS DISMISS ED. 3. IN THE RESULT THE APPEAL OF THE ASSESSEE IS DISM ISSED. PRONOUNCED IN THE OPEN COURT ON 3/6/2011. SD/- SD/- (BR BASKARAN) (SUNIL K UMAR YADAV) ACCOUNTANT MEMBER JUDICIAL MEMBER PVV/SPS VISAKHAPATNAM, DATE: 3 RD JUNE, 2011 ITA NO 167 OF 2011 NARA SIVA SUBBA LAKSHMI VIJAYAWA DA PAGE 2 OF 2 COPY TO 1 SMT. NARA SIVA SUBBA LAKSHMI C/O PV RAO, AUTHORIZED REPRESENTATIVE D.NO.29-4-8, K.R. REDDY STREET, GOVERNORPET, VIJAYA WADA 2 THE ITO WARD - 2(3) , VIJAYAWADA 3 4. THE CIT VIJAYAWADA THE CIT(A), VIJAYAWADA 5 THE DR, ITAT, VISAKHAPATNAM. 6 GUARD FILE. BY ORDER SENIOR PRIVATE SECRETARY INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM