M/s A P Small Scale Industrial Development Corporation Ltd., Hyderabad V. DCIT, Hyderabad

ITA 175/HYD/2006

• Counselvise Citation: [2012] 140 COUNSELVISE.COM (IT) 66364 (ITAT-HYDERABAD)
• Duration Of Justice: 6 year(s) 7 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-10-2012
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 18-06-2012
• Assessment Year: 2002-2003
• Appeal Filed On: 20-02-2006
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH A', HYDERABAD BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. ASHA VIJAYARAGHAVAN, JUDICIAL MEMBER I.T.A. NO. 175/HYD/2006 ASSESSMENT YEAR 2002-03 M/S. THE ANDHRA PRADESH SMALL SCALE INDUSTRIAL DEVELOPMENT CORPORATION LTD. (IN LIQUIDATION), HYDERABAD-500 004 REPRESENTED BY LIQUIDATOR PAN: AACCA0127D VS. THE DEPUTY CIT CIRCLE-1(1) HYDERABAD APPELLANT RESPONDENT APPELLANT BY: NONE RESPONDENT BY: SRI NARAHARI BISWAL DATE OF HEARING: 09 . 1 0.2012 DATE OF PRONOUNCEMENT: 09 . 1 0.2012 O R D E R PER CHANDRA POOJARI, AM: THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST TH E ORDER OF THE CIT(A)-II, HYDERABAD DATED 14.12.2005. 2. THIS CASE WAS FIXED FOR HEARING ON VARIOUS OCCASION S. ON EARLIER OCCASION ON 3 RD SEPTEMBER, 2007 THE CASE WAS DISMISSED FOR NON- APPEARANCE ON 30.8.2007. LATER THE ASSESSEE FILED A MISCELLANEOUS APPLICATION FOR RECALLING OF THE ORDER. ACCORDINGL Y, THE ORDER OF THE TRIBUNAL WAS RECALLED BY THE ORDER OF THE TRIBUNAL IN MA NO. 168/HYD/2008 DATED 5.12.2008. CONSEQUENT TO THIS R ECALLING OF EARLIER ORDER, THE APPEAL CAME FOR HEARING BEFORE THE TRIBU NAL ON VARIOUS OCCASIONS. ON THE LATEST OCCASION ON 25.6.2012 WHE N THE CASE WAS FIXED FOR HEARING, THE LEARNED COUNSEL FOR THE ASSESSEE S HRI UMESH TOOK ADJOURNMENT AND THE CASE WAS ADJOURNED TO 9.10.2012 AND HE NOTED THE DATE OF HEARING. HOWEVER, NONE APPEARED BEFORE THI S TRIBUNAL ON BEHALF OF THE ASSESSEE ON 9.10.2012 NOR ANY PETITIO N SEEKING ADJOURNMENT OF THE CASE WAS SUBMITTED. THIS TYPE O F ATTITUDE ON THE I.T.A. NO. 175/HYD/2006 M/S. AP SMALL SCALE INDUSTRIAL DEVELOPMENT CORPORATION LTD. (IN LIQUIDATION) ================================= 2 PART OF THE ASSESSEE SHOWS THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTING ITS APPEAL. ACCORDINGLY, APPLYING THE RATIO LAID DOWN BY THE DELHI BENCH OF THIS TRIBUNAL IN THE CASE OF CIT VS. MULTIPLAN INDIA LTD., 38 ITD 320, THIS APPEAL IS NOT ADMITTED AND DISMISS ED IN LIMINE. 3. HOWEVER, THE ASSESSEE IS AT LIBERTY TO FILE A MISCE LLANEOUS APPLICATION SEEKING RECALL OF THIS ORDER, IF THERE IS SUFFICIENT CAUSE IN NOT-APPEARING BEFORE THIS TRIBUNAL ON THE SCHEDULED DATE OF HEARING, I.E., ON 9.10.2012. 4. IN THE RESULT, APPEAL OF THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 9 TH OCTOBER, 2012. SD/ - (ASHA VIJAYARAGHAVAN) JUDICIAL MEMBER SD/ - (CHANDRA POOJARI) ACCOUNTANT MEMBER HYDERABAD, DATED 9 TH OCTOBER, 2012 TPRAO COPY FORWARDED TO: 1. M/S. ANDHRA PRADESH SMALL SCALE INDUSTRIAL DEVELOPM ENT CORPORATION LTD. (IN LIQUIDATION), C/O. MR. S. ARUN KUMAR, ADVOCATE, FLAT NO. 56, 5 TH FLOOR, MOUNIKA ROCK HILL APARTMENT, GOTEBI KALYANA VEDIKA LANE, ROCK TOWN COLONY, MASOO RABAD, L.B. NAGAR, HYDERABAD-60. 2. DY. CIT, CIRCLE - 1(1), HYDERABAD. 3 . THE CIT(A) - II , HYDERABAD 4 . THE CIT - I , HYDERABAD. 5 . THE DR A BENCH, ITAT, HYDERABAD