Amrutha Agro EStates Private Limited , Vijayawada V. Dy. Commissioner of Income Tax, Central Circle-2(4), Hyderabad

ITA 1881/Hyd/2018

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 3208 (ITAT-HYDERABAD)
• Duration Of Justice: 5 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-02-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB-A
• Assessment Year: 2011-2012
• Appeal Filed On: 14-09-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SATYA PINISETTY

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH A, HYDERABAD BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER ITA NOS.1881 & 1882/HYD/2018 ASSESSMENT YEARS: 2011 - 12 AND 2014 - 15 M/S. AMRUTHA AGRO ESTATES PRIVATE LIMITED, D.NO.77 - 87 - 1 - 4 - 1, MAIN ROAD PRASANTHI NAGAR, PAYAKAPURAM, VIJAYAWADA 520015. PAN: AAGCA 7865 E VS. DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE - 2(4), 6 TH FLOOR, AAYAKAR BHAVAN, BASHEER BAGH, HYDERABAD 500 029. (APPELLANT) (RESPONDENT) ASSESSEE BY: NONE REVENUE BY: SRI SATYA PINISETTY, DR DATE OF HEARING: 22/02/2019 DATE OF PRONOUNCEMENT: 27 /02/2019 ORDER PER SMT. P. MADHAVI DEVI, J.M.: TH ESE APPEAL S ARE FILED BY THE ASSESSEE AGAINST THE ORDER OF CIT(A) - 12, HYDERABAD, DATED 16/03/2018. THE APPEAL S WERE FILED ON 14/09/2018. THERE ARE CERTAIN DEFECTS IN THE APPEAL S FILED AND ACCORDINGLY, A NOTICE BY ORDINARY POST WAS INITIALLY ISSUED TO THE ASSESSEE AND , SINCE DEFECTS WERE NOT RECTIFIED ANOTHER NOTICE BY RPAD WAS ISSUED ON 15/01/2019 WHICH WAS RECEIVED BY THE ASSESSEES REPRESENTATIVE AS PER THE ACKNOWLEDGEMENT RECEIVED BY THE REGISTRY . 2. HOWEVER, TILL DATE, THE DEFECTS HAVE NOT BEEN RECTIFIED BY THE ASSE SSEE EVEN THOUGH THE DEFECT MEMO ALSO CONTAINED THE DATE OF 2 HEARING AS 22/02/2019 . FURTHER, NONE APPEARED ON BEHALF OF THE ASSESSEE TO REPRESENT ITS CASE. THEREFORE, PRESUMING THAT THE ASSESSEE IS NOT INTERESTED IN PURSUING ITS CASE, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED FOR NON - RECTIFICATION OF THE DEFECTS AND ALSO FOR NON - APPEARANCE BY FOLLOWING THE DECISION OF THE COORDINATE BENCH IN THE CASE OF MULTIPLAN (INDIA) LTD., (38 ITD 320) AND MADHYA PRADESH HIGH COURT DECISION IN THE CASE OF LATE TUKO JIRAO HOLKAR (223 ITR 480) WITH A LIBERTY TO THE ASSESSEE TO SEEK RECALL OF THE ORDER, IF SO DESIRES, AFTER RECTIFYING THE DEFECTS . 3. IN THE RESULT, BOTH THE APPEAL S OF THE ASSESSEE ARE DISMISSED. PRONOUNCED IN THE OPEN COURT ON 27 TH FEBRUARY, 2019. SD/ - SD/ - (S. RIFAUR RAHMAN) (P. MADHAVI DEVI) ACCOUNTANT MEMBER JUDICIAL MEMBER HYDERABAD, DATED: 27 TH FEBRUARY , 2019 OKK COPY TO: - 1) M/S. AMRUTHA AGRO ESTATES PRIVATE LIMITED, C/O. M.V. PRASAD, CHARTERED ACCOUNTANT, D.NO. 60 - 07 - 13, 4 TH LINE, SIDDHARTHA NAGAR, VIJAYAWADA 520010. 2) DCIT, CENTRAL CIRCLE - 2(4), 6 TH FLOOR, AAYAKAR BHAVAN, BASHEER BAGH, HYDERABAD. 3) THE CIT(A) - 12, HYDERABAD 4) THE PR. CIT - 12, HYDERABAD 5) THE DR, ITAT, HYDERABAD 6) GUARD FILE