Sri Potnuru Appala Narasimham., Visakhapatnam V. The DCIT, Circle-4(1)., Visakhapatnam

ITA 198/VIZ/2008

• Counselvise Citation: [2010] 136 COUNSELVISE.COM (IT) 0586 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 2 year(s) 3 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-07-2010
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2003-2004
• Appeal Filed On: 25-03-2008
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: J SIRI KUMAR
• Assessee Lawyers: N O N E
• Section: 2

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM BENCH, VISAKHAPATNAM BEFORE: SHRI SUNIL KUMAR YADAV, JUDICIAL MEMBER AND SHRI BR BASKARAN, ACCOUNTANT MEMBER ITA NO.198/VIZAG/2008 ASSESSMENT YEAR : 2003-04 POTNURU APPALA NARASIMHAM VISAKHAPATNAM DCIT CIRCLE-4(1) VISAKHAPATNAM (APPELLANT) VS. (RESPONDENT) PAN NO.AIYPP 9178N APPELLANT BY: N O N E RESPONDENT BY: SHRI J. SIRI KUMAR, DR ORDER PER SHRI S.K. YADAV, JUDICIAL MEMBER:- THIS APPEAL IS PREFERRED BY THE ASSESSEE AGAINST T HE RESPECTIVE ORDER OF THE CIT(A) ON DIFFERENT GROUNDS. THIS APPEAL CA ME UP FOR HEARING ON 20.07.2010 BUT NONE APPEARED ON BEHALF OF THE ASSES SEES. 2. FROM A CAREFUL PERUSAL OF THE RECORD, WE FIND TH AT NOTICE OF HEARING WAS DULY ISSUED UPON THE ASSESSEES AND DESPITE SERV ICE OF NOTICE, NONE APPEARED ON BEHALF OF THE ASSESSEES. WE THEREFORE HAD NO OTHER OPTION EXCEPT TO HEAR THE APPEAL EX-PARTE AND ACCORDINGLY THE REVENUE WAS HEARD. WE HAVE CAREFULLY EXAMINED THE ORDER OF THE CIT(A) ON THE IMPUGNED ISSUES AND WE FIND THAT CIT(A) HAS ADJUDICATED ALL THE ISS UES IN DETAIL IN ITS ORDER. SINCE NO INFIRMITY IS NOTICED IN THE ORDER OF THE C IT(A), WE CONFIRM THE SAME. 3. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DISM ISSED. PRONOUNCED IN THE OP EN COURT ON 21.7.2010 SD/- SD/- (BR BASKARAN) (SUNIL KUMAR YADAV) ACCOUNTANT MEMBER JUDICIAL MEMBER VG/SPS VISAKHAPATNAM, DATED 21 ST JULY, 2010 2 COPY TO 1 P.A. NARASIMHAM, 8-180, MAIN ROAD, NAIDU THOTA, R .R.V. PURAM, VISAKHAPATNAM-530 047. 2 DCIT, CIRCLE-4(1), VISAKHAPATNAM 3 THE CIT, VISAKHAPATNAM 4 THE CIT(A)-II, VISAKHAPATNAM 5 THE DR, ITAT, VISAKHAPATNAM. 6 GUARD FILE. BY ORDER SENIOR PRIVATE SECRETARY INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM