Madhuri Veeramachaneni , Hyderabad V. Income Tax Officer, Ward-6(2), Hyderabad

ITA 1966/Hyd/2018

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 3209 (ITAT-HYDERABAD)
• Duration Of Justice: 5 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-02-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB-A
• Assessment Year: 2014-2015
• Appeal Filed On: 27-09-2018
• 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.1966/HYD/2018 ASSESSMENT YEARS: 2014 - 15 SMT. MADHURI VEERAMACHANENI, H.NO. 7 - 1 - 45/D, GROUND FLOOR, SAMYUKTHA TRANQUILLA, DHARAMKARAN ROAD, AMEERPET, HYDERABAD. PAN: ADEPV 8325 J VS. INCOME TAX OFFICER, WARD - 6(2), 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) - 6, HYDERABAD, DATED 29/06/2018. THE APPEAL WAS FILED ON 27/09/2018. THERE ARE CERTAIN DEFECTS IN THE APPEAL FILED AND ACCORDINGLY, A NOTICE BY ORDINARY POST WAS ISSUED TO THE ASSESSEE. THE REAFTER , SINCE DEFECTS WERE NOT RECTIFIED , ANOTHER NOTICE BY RPAD WAS ALSO ISSUED ON 11/01/2019 INTIMATING THAT THE APPEAL WOULD BE POSTED FOR DISMISSAL ON 22/02/2019 IF THE DEFECTS ARE NOT RECTIFIED BY THE SAID DATE . 2 2. HOWEVER, THE SAID NOTICE I S RETURNED UNSERVED WITH THE ENDORSEMENT OF THE POSTAL AUTHORITIES AS LEFT AND, TILL DATE, THE DEFECTS HAVE NOT BEEN RECTIFIED BY THE ASSESSEE NOR DID THE ASSESSEE OR HER REPRESENTATIVE APPEAR TO REPRESENT HER CASE. THERE IS ALSO NO INTIMATION OF CHANGE OF ADDRESS. THEREFORE, PRESUMING THAT THE ASSESSEE IS NOT INTERESTED IN PURSUING HER 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 M ULTIPLAN (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 SHE 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) SMT. MADHURI VEERAMACHANENI, H.NO.7 - 1 - 45/D, GROUND FLOOR, SAMYUKTHA TRANQUILLA, DHARAMKARAN ROAD, AMEERPET, HYDERABAD. 2) INCOME TAX OFFICER, WARD - 6(2), HYDERABAD. 3) THE CIT(A) - 6 , HYDERABAD 4) THE PR. CIT - 6 , HYDERABAD 5) THE DR, ITAT, HYDERABAD 6) GUARD FILE