ACIT, Circle-1(2), Hyderabad V. M/s Deccan Cements Limited, Hyderabad

ITA 1685/HYD/2013

• Counselvise Citation: [2014] 140 COUNSELVISE.COM (IT) 77842 (ITAT-HYDERABAD)
• Duration Of Justice: 4 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-04-2014
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2007-2008
• Appeal Filed On: 04-12-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: PADMAJA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH A', HYDERABAD BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. P.MADHAVI DEVI, JUDICIAL MEMBER ITA NO.10/HYD/13 (ASSESSMENT YEAR 2009 - 10) M/S. SANVI BUILDERS (P) LTD., (NOW SANVI INFRA P ROJECTS PVT. LTD.), HYDERABAD ( PAN - AABCE 7161 Q) V/S. JOINT COMMISSIONER OF INCOME - TAX (OSD), CIRCLE 3(1), HYDERABAD (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SMT. PADMAJA, DR DATE OF HEARING 2 3 .04.2014 DATE OF PRONOUNCEMENT 23.04.2014 O R D E R PER SMT. P.MADHAVI DEVI, JUDICIAL MEMBER: TH IS IS THE APPEAL OF THE ASSESSEE FOR ASSESSMENT YEAR 2009 - 10. ASSESSEE IS AGGRIEVED BY THE ORDER OF THE COMMISSIONER OF INCOME - TAX(APPEALS) IV, HYDERABAD DATED 23.4.2013, DISMISSING THE ASSESSEES APPEAL. 2. THIS APPEAL W AS FIL E D BY THE ASSESSEE ON 3RD OF J ANUA R Y, 2014 AND THE ADDRESS GIVEN IN FORM NO.36 IS SANVI I NFRA P ROJECTS (P) LIMITED, VILLA NO.83, SPRING WOODS, SHAMBIPUR(V ) , VIA NIZAMPET MALLAMPET , QUTHBULLAPUR M A N DAL, RANGA REDDY DI S TRICT 500 090 . THE NO T I C E FOR H E ARING ON 23 . 4.2014 ISS U ED TO THE ASSESSEE BY RPAD ON THE SAID ADDRESS WAS RETURNED UNSERVED BY THE POSTAL AUTHORI T IES. IT IS NOTICED T HAT THE ASSESSEE HAS NOT APPEARED BEFORE THE ASSESSING OFFICER AND TH E R E FOR E , THE ASSESSMENT WAS COMPLETED BY THE ASSESSING OFFICER ON THE BASIS OF MATERIAL AVAILABLE ON RECORD. TH E R E AFTER, THE ASSESSEE FIL E D AN APPEAL BEFORE THE CIT(A ), BUT THE NOTICES SENT TO THE ASSESSEE WERE RETURNED ITA NO. 10 /HYD/2013 M/S. SANVI BUILD ERS (P) LTD., (NOW SANVI INFRA P ROJECTS PVT. LTD.), HYDERABAD 2 UN S ERVED. TH E ENQUIRI E S BY THE ASSESSING OFFICER ALSO REVEALED THAT THE PREMISES HAD BEEN VACATED BY THE ASSESSEE LONG BACK AND THAT THE WHEREABOUTS OF TH E DIRECTORS O F THE ASSESSEE - COMPANY WERE NOT KN OWN. TAKING DUE NOTICE OF THE SAME, THE CIT(A) DISPOSED OF THE APPEAL EX - P ARTE THE ASSESSEE - ON THE BASIS OF MATERIAL AVAILABLE ON RECORD. THE ASSESSEE , THEREAFTER , HAS FILED THE PRESENT APPEAL BEFORE US GIVING A DIFFERENT ADDRESS IN FORM NO.36, FROM THE ONE GIVEN BEFORE THE CIT(A). NOTICE HAS BEEN SENT TO THE SAID AD D RESS, BUT THE SAME WAS RETURNED UNSERVED. FROM THESE FACTS, I T APPEARS THAT THE ASSESSEE RECEIVES THE ORDERS OF THE AUTHORITIES AND FILES THE APPEALS IN TIME, BUT EVADES THE SERVICES OF NO T I C ES BY THE RESPECTIVE AUTHORITIES. IN THIS VIEW OF THE MATTER, IT IS PRESUMED THAT THE ASSESSEE IS NOT INTERESTED IN PURSUING THIS APPEAL BEFORE THE TRIBUNAL. AS HELD BY THE HONBLE ITAT, DELHI BENCH IN THE CASE OF CIT V/S. MULTIPLAN INDIA LIMITED (3 8 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 PRESENT CASE, WE DISMISS THIS APPEAL IN LIMINE , WITH LIBERTY TO THE ASSESSEES TO FILE A PETITION TO SEEK RECALL THIS ORDER . 3 . IN THE RESULT, ASSESSEES APPEAL IS DISMISSED IN LIMINE. ORDER PRONOUNCED IN THE COURT AT THE CONCLUSION OF THE HEARING ON 23.4.2014. SD/ - SD/ - ( CHANDRA POOJARI ) ( P.MADHAVI DEVI ) ACCOUNTANT MEMBER JUDICIAL MEMBER DT/ - 23 RD APRIL, 2014 ITA NO. 10 /HYD/2013 M/S. SANVI BUILD ERS (P) LTD., (NOW SANVI INFRA P ROJECTS PVT. LTD.), HYDERABAD 3 COPY FORWARDED TO: 1. SANVI I NFRA P ROJECTS (P) LIMITED, VILLA NO.83, SPRING WOODS, SHAMBIPUR(V), VIA NIZAMPET MALLAMPET QUTHBULLAPUR M A N DAL, RANGA REDDY DI S TRICT 500 090. 2 . JOINT COMMISSIONER OF INCOME - TAX (OSD), CIRCLE 3(1), HYDERABAD 3. COMMISSIONER OF INCOME - TAX(APPEALS) I V, HYDERABAD 5. COMMISSIONER OF INCOME - TAX III , HYDERABAD 6. DEPARTMENTAL REPRESENTATIVE, ITAT, HYDERABAD. B.V.S