Agarwal Siksha Samithi, Hyderabad V. Director of Income-tax (Exemptions), Hyderabad

ITA 1684/HYD/2012

• Counselvise Citation: [2013] 120 COUNSELVISE.COM (IT) 2836 (ITAT-HYDERABAD)
• Duration Of Justice: 5 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-05-2013
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: misc
• Appeal Filed On: 15-11-2012
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: D SUDHAKAR RAO

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD B BENCH, HYDERABAD BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI SAKTIJIT DEY, JUDICIAL MEMBER ITA NOS.1684/HYD/2012 AGARWAL SIKSHA SAMITHI, HYDERABAD. PAN:AAATA 5372R VS DIRECTOR OF INCOME-TAX (EXEMPTIONS), HYDERABAD. {APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SHRI D. SUDHAKAR RAO DATE OF HEARING : 02-5-2013 DATE OF PRONOUNCEMENT : 02-5-2013. ORDER PER SAKTIJIT DEY,JUDICIAL MEMBER. THIS APPEAL PREFERRED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER PASSED BY THE DIT (E) HYDERABAD D ATED 25-9-2012. 2. THE CASE WAS FIXED FOR HEARING TO-DAY I.E. ON 02-05- 04-2013. DESPITE SERVICE OF NOTICE ON THE ASSESSEE SUFFICIENTLY IN ADVANCE, NEITHER ANYBODY APPEARED O N BEHALF OF THE ASSESSEE NOR ANY APPLICATION FOR ADJOURNMENT WAS FILED. HENCE, WE ARE OF THE OPINION THAT THE ASSES SEE IS NOT INTERESTED IN PROSECUTING THE APPEAL. AS HELD BY T HE HONBLE ITAT, DELHI BENCH IN THE CASE OF CIT VS. MU LTIPLAN INDIA LIMITED (38 ITD 320), THERE MAY BE VARIOUS RE ASONS FOR THE ASSESSEE TO REMAIN ABSENT AT THE TIME OF HE ARING. ONE OF THE REASONS MIGHT BE A DESIGN OR ABSENCE OF NEED TO PROSECUTE THE APPEAL. BY FOLLOWING THE SAID DECISI ON AND 2 CONSIDERING THE FACTS AND CIRCUMSTANCES OF THE PRES ENT CASE, WE DISMISS THE APPEAL IN LIMINE. 3. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE STANDS DISMISSED. ORDER WAS PRONOUNCED IN THE OPEN COURT ON 02-05-201 3. (CHANDRA POOJARI ) (SAKTIJIT DEY) ACCOUNTANT M EMBER JUDICIAL MEMBER DATED THE 2 ND MAY, 2013. COPY FORWARDED TO: 1. C/O S. DAGA & CO., CAS, 403, PAIGHAH PLAZA, BASHEERBAGH, HYDERABAD. 2. THE DIT (E), HYDERABAD 3. THE DR, ITAT, HYDERABAD JMR* 3