Green Mangos Real Estates India Private Limited , Hyderabad V. Dy. Commissioner of Income Tax , Central Circle-2(4), Hyderabad

ITA 1884/Hyd/2018

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 3207 (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: SATYA PINISETTY

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.1884/HYD/2018 ASSESSMENT YEARS: 2012 - 13 M/S. GREEN MANGOS REAL ESTATES INDIA PRIVATE LIMITED, HYDERABAD. PAN: AADCG 2344 M VS. DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE - 2(4), HYDERABAD. (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.: THIS APPEAL IS FILED BY THE ASSESSEE AGAINST THE ORDER OF CIT(A) - 12, HYDERABAD, DATED 22/03/2018. THE APPEAL WAS FILED ON 14/09/2018. THERE ARE CERTAIN DEFECTS IN THE APPEAL FILED AND ACCORDINGLY, INITIALLY A NOTICE BY ORDINARY POST WAS ISSUED TO THE ASS ESSEE AND , SINCE DEFECTS WERE NOT RECTIFIED , ANOTHER NOTICE BY RPAD WAS ISSUED ON 11/01/2019 AND SINCE THE NOTICE IS NOT RETURNED UNSERVED, IT IS PRESUMED THAT IT IS SERVED ON THE ASSESSEE . 2. HOWEVER, TILL DATE, THE DEFECTS HAVE NOT BEEN RECTIFIED BY T HE ASSESSE E, EVEN THOUGH 15 DAYS HA VE LAPSED SINCE THE DATE OF NOTICE . FURTHER , NONE APPEARED ON BEHALF OF THE ASSESSEE ON 22/02/2019 TO 2 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 B ENCH 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. GREEN MANGOS REAL ESTATES INDIA 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