Omprakash Agarwal, Hyderabad V. DCIT, Central Circle-5, Hyderabad

ITA 1713/HYD/2011

• Counselvise Citation: [2012] 140 COUNSELVISE.COM (IT) 61859 (ITAT-HYDERABAD)
• Duration Of Justice: 6 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-04-2012
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2005-2006
• Appeal Filed On: 04-10-2011
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: NIVEDITA BISWAS

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH A', HYDERABAD BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI SAKTIJIT DEY, JUDICIAL MEMBER ITA NO.1713/HYD/2011 : ASSESSMENT YEAR 2005-06 SHRI OM PRAKASH AGARWAL, HYDERABAD ( PAN - ABSPA 9787 R ) V/S. DY. COMMISSIONER OF INCOME-TAX CENTRAL CIRCLE 5, HYDERABAD (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SMT. NIVEDITA BISWAS DATE OF HEARING 26.4.2012 DATE OF PRONOUNCEMENT 26.4.2012 O R D E R PER SAKTIJIT DEY, JUDICIAL MEMBER: THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AG AINST THE ORDER OF THE CIT(A)-V, HYDERABAD DATED 10.6.2011 FOR THE ASSESSMENT YEAR 2005-06. 2. AT THE TIME OF HEARING ON 26.4.2012, NONE APPE ARED ON BEHALF OF THE APPELLANT-ASSESSEE. ON THE PENULTIMATE OCC ASION, VIZ. 19.1.2012, HEARING WAS ADJOURNED AT THE REQUEST OF THE LEARNED COUNSEL FOR THE ASSESSEE TO 26.4.2012, DULY PRONOUNCING THE ADJOURN ED DATE IN THE OPEN COURT. STILL NONE APPEARED AT THE TIME OF HEARING ON 26.4.2012. THERE IS NOT EVEN AN ADJOURNMENT PETITION FROM THE ASSESSEE. IN THIS VIEW OF THE MATTER, IT APPEARS THAT THE ASSESSEE IS NOT INTERES TED IN PURSUING THESE APPEALS BEFORE THE TRIBUNAL. AS HELD BY THE HONBL E ITAT, DELHI BENCH IN THE CASE OF CIT V/S. MUTLIPLAN INDIA LIMITED (38 IT D 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 CONSIDERIN G THE FACTS AND ITA NO1713/HYD/1 1 SHRI OMPRAKASH AGARWAL, HYDERABAD 2 CIRCUMSTANCES OF THE PRESENT CASE, WE DISMISS THIS APPEAL IN LIMINE , WITH LIBERTY TO THE ASSESSEE TO FILE A PETITION TO SEEK RECALL THIS ORDER, IF THERE IS SUFFICIENT CAUSE FOR NON-APPEARANCE ON BEHALF OF TH E ASSESSEE ON 26.4.2012. 3. IN THE RESULT, APPEAL OF THE ASSESSEE IS DISMI SSED IN LIMINE. ORDER PRONOUNCED IN THE COURT AT THE CONCLUSION O F HEARING OF THE APPEAL ON 26 APRIL, 2012 SD/- SD/- (CHANDRA POOJARI) (SAKTIJIT DEY) ACCOUNTANT MEMBER JUDICIAL MEMBER DT/- 26 TH APRIL, 2012 COPY FORWARDED TO: 1. SHRI OMPRAKASH AGARWAL, TEJPRAKASH TOSHNIWAL, ADVOC ATE, 4-1-6/B/4,RAMKOTE, HYDERABAD 500 095. 2 . DY. COMMISSIONER OF INCOME - TAX, CENTRAL CIRCLE 5,HYDERABAD 3. COMMISSIONER OF INCOME-TAX(APPEALS) V, HYDERABAD 4. COMMISSIONER OF INCOME - TAX VI, HYDERABAD 5. DEPARTMENTAL REPRESENTATIVE, ITAT, HYDERABAD. B.V.S