Catalytic Software Limited, Hyderabad V. Asst.CIT, Circle-1(2), Hyderabad

ITA 1836/HYD/2012

• Counselvise Citation: [2013] 120 COUNSELVISE.COM (IT) 2796 (ITAT-HYDERABAD)
• Duration Of Justice: 3 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-04-2013
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2008-2009
• Appeal Filed On: 18-12-2012
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: M H NAIK

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH A', HYDERABAD BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. ASHA VIJAYARAGHAVAN, JUDICIAL MEMBER ITA NO. 1836/HYD/2012 ASSESSMENT YEAR 2008-09 M/S. CATALYTIC SOFTWARE LTD. HYDERABAD PAN: AABCC5528K VS. THE ASST. CIT CIRCLE-1(2) HYDERABAD APPELLANT RESPONDENT APPELLANT BY: NONE RESPONDENT BY: SRI M.H. NAIK DATE OF HEARING: 04 . 04 .201 3 DATE OF PRONOUNCEMENT: 04 . 04 .201 3 O R D E R PER CHANDRA POOJARI, AM: THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST TH E DIRECTIONS OF THE DISPUTE RESOLUTION PANEL (DRP), HYDERABAD DATED 3.0 8.2012 FOR ASSESSMENT YEAR 2008-09. 2. THIS APPEAL OF THE ASSESSEE WAS POSTED FOR HEARING ON 4.4.2013. NOTICE OF HEARING WAS SENT TO THE ASSESSEE THROUGH RPAD AND THE ACKNOWLEDGEMENT CARD IS ON RECORD. HOWEVER, NONE APPEARED FOR THE ASSESSEE NOR ANY PETITION SEEKING ADJOURNMENT OF TH E HEARING WAS SUBMITTED BEFORE THIS TRIBUNAL. THIS TYPE OF ATTIT UDE ON THE 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 INDI A LTD., 38 ITD 320, THE ABOVE APPEAL IS NOT ADMITTED AND DISMISSED IN LIMIN E. 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 DAT E OF HEARING, I.E., ON 4.4.2013. ITA NO. 1836/HYD/2012 M/S. CATALYTIC SOFTWARE LTD. ===================== 2 4. IN THE RESULT, APPEAL OF THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 4 TH APRIL, 2013. SD/ - (ASHA VIJAYARAGHAVAN) JUDICIAL MEMBER SD/ - (CHANDRA POOJARI) ACCOUNTANT MEMBER HYDERABAD, DATED THE 4 TH APRIL, 2013 COPY FORWARDED TO: 1. M/S. CATALYTIC SOFTWARE LTD., 'NEW OFOVILLEE' , NEA R PAHADI SHAREEF, HYDERABAD-500 005. 2. THE ASST. CIT, CIRCLE - 1(2), HYDERABAD. 3. THE DISPUTE RESOLUTION PANEL, HYDERABAD. 4. THE ITO, WARD - 1(2), HYDERABAD. 5. THE DR A BENCH, ITAT, HYDERABAD. TPRAO