Pradeepthi Infracon Private Limited , Hyderabad V. Dy. Commissioner of Income Tax , Central Circle-2(4), Hyderabad

ITA 1883/Hyd/2018

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 3213 (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-B
• Assessment Year: 2012-2013
• Appeal Filed On: 14-09-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: Y V S T SAI

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH B , HYDERABAD BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER ITA NOS. 1883 /HYD/2018 ASSESSMENT YEARS: 2012 - 13 PRADEEPTHI INFRACON PRIVATE LIMITED, HYDERABAD. PAN: AAFCP 1809 A VS. DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE - 2(4), HYDERABAD. (APPELLANT) (RESPONDENT) ASSESSEE BY: NONE REVENUE BY: SRI Y.V.S.T. SAI, CIT - DR DATE OF HEARING: 22/02/2019 DATE OF PRONOUNCEMENT: 27 /02/2019 ORDER PER SMT. P. MADHAVI DEVI, J.M.: TH IS APPEAL IS FILED BY THE ASSESSEE AGAINST THE ORDER OF CIT(A) - 12, HYDERABAD, DATED 16/03/2018 , ON 14/09/2018. THERE ARE CERTAIN DEFECTS IN THE APPEAL 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 TO THE ASSESSEE ON 1 1 /01/2019 AND THE SAME IS NOT RETURNED UNSERVED. THEREREFORE, IT IS PRESUMED TO HAVE B EEN SERVED ON THE ASSESSEE. VIDE THE SECOND NOTICE, THE DATE OF HEARING AS 22/02/2019 WAS INTIMATED. HOWEVER, WE FIND THAT TILL DATE, THE DEFECTS HAVE NOT BEEN RECTIFIED BY THE ASSESSEE. 2. FURTHER, ON 22/02/2019, NONE APPEARED ON BEHALF OF THE ASSESSEE TO REPRESENT ITS CASE. THEREFORE, PRESUMING THAT THE ASSESSEE IS NOT 2 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 COORDINAT E BENCH IN THE CASE OF MULTIPLAN (INDIA) LTD., (38 ITD 320) AND MADHYA PRADESH HIGH COURT DECISION IN THE CASE OF LATE TUKOJIRAO 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, APPEAL OF THE ASSESSEE IS 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. PRADEPTHI INFRACON 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