Rajesh Malik, Hyderabad, Hyderabad V. ITO, Ward-14(4), Hyderabad, Hyderabad

ITA 210/HYD/2017

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 0843 (ITAT-HYDERABAD)
• Duration Of Justice: 2 year(s) 10 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-12-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB-B
• Next Hearing Date: 16-12-2019
• Assessment Year: 2007-2008
• Appeal Filed On: 09-02-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: NILANJAN DEY
• Assessee Lawyers: NIL
• Section: 201

Judgement Text

IN THE INCOME TAX A PPELLATE TRIBUNAL HYDERABAD BENCH B ', HYDERABAD BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER I TA NO. 210 / HYD/201 7 ASSESSMENT YEAR: 20 0 7 - 08 RAJESH MALIK , HYDERABAD. PAN ACIPM3844Q VS. INCOME - TAX OFFICER, WARD 14(4), HYDERABAD. A PPELLANT RESPONDENT I TA NO. 21 1 / HYD/201 7 ASSESSMENT YEAR: 2007 - 08 NEERAJ MALIK, HYDERABAD. PAN AFKPM 9324 G VS. INCOME - TAX OFFICER, WARD 14(4), HYDERABAD. APPELLANT RESPONDENT ASSESSEE BY: NIL REVENUE BY: S HRI NILANJAN DEY DATE OF HEARING: 16 / 12 / 201 9 DATE OF PRONOUNCEMENT: 19 / 12 /201 9 O R D E R PER P. MADHAVI DEVI, J.M.: THESE ARE THE APPEALS FILED BY THE RESPECTIVE ASSESSEES FOR AY 2007 - 08 AGAINST THE ORDER OF CIT(A) 6, HYDERABAD, BOTH DATED, 15/11/2016. 2. ON PERUSAL OF RECORD, WE FIND THAT THESE APPEALS WERE EARLIER DISMISSED FOR NON - APPEARANCE OF THE ASSESSEES OR THEIR AUTHORISED REPRESENTATIVES ON 30/11/2017. THEREAFTER, THE ASSESSEES FILED MAS NO. 10 & 11/ H YD /2018 AND VIDE ORDER D ATED, THE APPEALS WERE RECALLED AND POSTED FOR HEARING ON 28/06/2018 AND THE DATE WAS ANNOUNCED IN THE OPEN COURT IN I.T.A. NO S . 210 & 211 /HYD/1 7 RAJESH MALIK & NEERAJ MALIK, HYD. 2 THE PRESENCE OF BOTH THE PARTIES. HOWEVER, NONE APPEARED FOR THE ASSESSEES ON 28/06/2018 AND FOR THIS REASON ONLY, T HE TRIBUNAL HAD IMPOSED A COST OF RS. 1,000/ - IN EACH OF THE CASES TO BE PAID TO PMS RELIEF FUND. THEREAFTER, THE CASES CAME UP FOR HEARING BUT SINCE NONE APPEARED FOR THE ASSESSEES , THEY WERE ADJOURNED FROM TIME TO TIME . A NOTICE FOR HEARING WAS ISSUED FOR THE DATE OF HEARING ON 22/04/2019 AND WAS ALSO SERVED ON THE ASSESSEES. HOWEVER, THE CASE GOT ADJOURNED AS NONE APPEARED FOR THE ASSESSEES. WHEN THE APPEALS CAME UP FOR HEARING TODAY I.E. ON 16/12/2019, NEITHER ASSEESSEES APPEARED NOR HAVE PAID THE COST OF RS. 1,000/ - IMPOSED ON THEM. IN VIEW OF THE SAME, THE APPEALS OF THE ASSESSEES ARE TO BE DISMISSED FOR NON - PROSECUTION SINCE THE HONBLE MP HIGH COURT IN THE CASE OF ESTATE OF LATE TUKOJIRAO HOLKAR VS. CWT, 223 ITR 480 (MP) HAS HELD THAT APPEAL DOES NOT MEAN ONLY FILING OF MEMO OF APPEAL BUT ALSO PURSUING IT EFFECTIVELY. 2.1 EVEN ON MERITS ALSO, THERE ARE NO SUBMISSIONS OR EVIDENCE FILED BY THE ASSESSEE S TO REBUT THE FINDINGS OF THE AO AND CIT(A). IN VIEW OF THE SAME, ASSESS EES APPEALS ARE DISMISSED. 3. IN THE RESULT, BOTH THE APPEALS UNDER CONSIDERATION ARE DISMISSED. PRONOUNCED IN THE OPEN COURT ON 19 TH DECEMBER , 2019. SD/ - SD/ - (A. MOHAN ALANKAMONY) ACCOUNTANT MEMBER ( P. MADHAVI DEVI ) JUDICIAL MEMBER HYDERABAD, DATED 19 T H DECEMBER , 201 9. KV I.T.A. NO S . 210 & 211 /HYD/1 7 RAJESH MALIK & NEERAJ MALIK, HYD. 3 COPY FORWARDED TO: 1. RAJESH MALIK AND 2) NEERAJ MALIK, 6 - 3 - 248/1, INDRALOK COMPLEX, ROAD NO. 1, BANJARA HILLS, HYDERABAD. 3 . I TO , WARD 14(4), HYDERABAD. 4 . C I T ( A ) - 6 HYDERABAD. 5 . 6 . PR. C I T 6 , HYD. THE DR, ITAT, HYDERABAD 7 . GUARD FILE