Nandan Cleantec Limited , Medak V. Dy. Commissioner of Income Tax , Circle-16(1), Hyderabad

ITA 2170/Hyd/2018

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 4514 (ITAT-HYDERABAD)
• Duration Of Justice: 2 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-02-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB-B
• Next Hearing Date: 01-02-2019
• Assessment Year: 2012-2013
• Appeal Filed On: 13-11-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: N SWAPNA

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 NO S .2170 & 2171 /HYD/2018 ASSESSMENT YEAR S : 2012 - 13 & 2013 - 14 M/S. NANDAN CLEANTEC LIMITED, MEDAK 502318. PAN: AABCN 1933 B VS. DY. COMMISSIONER OF INCOME TAX, CIRCLE - 16(1), HYDERABAD. (APPELLANT) (RESPONDENT) ASSESSEE BY: NONE REVENUE BY: SMT. N. SWAPNA, DR DATE OF HEARING: 01/02/2019 DATE OF PRONOUNCEMENT: 08 /02/2019 ORDER PER SMT. P. MADHAVI DEVI, J.M.: TH ESE APPEAL S ARE FILED BY THE ASSESSEE AGAINST THE ORDER OF CIT(A) - 4, HYDERABAD, DATED 16/08/2018. THE APPEAL S W ERE FILED ON 13/11/2018. THERE ARE CERTAIN DEFECTS IN THE APPEAL S FILED AND ACCORDINGLY, A NOTICE BY ORDINARY POST WAS ISSUED TO THE ASSESSEE BUT THE SAME WAS RETURNED UNDELIVERED WITH THE REMARK L E FT . HOWEVER, SINCE DEFECTS WERE NOT RECTIFIED ANOTHER NOTICE WAS ISSUED ON 04/12/2018 . HOWEVER, TILL DATE, THE DEFECT S HAVE NOT BEEN RECTIFIED BY THE ASSESSEE. 2. FURTHER, TH ESE CASE S W ERE LISTED FOR HEARING ON 01/02/2019 BUT, NONE APPEARED ON BEHALF OF THE ASSESSEE TO REPRESENT ITS CASE. THEREFORE, PRESUMING THAT THE ASSESSEE IS NOT INTERESTED IN PURSUING ITS 2 CASE, TH E APPEAL S FILED BY THE ASSESSEE ARE DISMISSED FOR DEFAULT BY FOLLOWING THE DECISION OF THE COORDINATE BENCH DECISION IN THE CASE OF MULTIPLAN (INDIA) LTD., (38 ITD 320) AND MADHYA PRADESH HIGH COURT IN THE CASE OF LATE TUKOJIRAO HOLKAR (223 ITR 480) BOTH F OR NON - RECTIFICATION OF THE DEFECTS AND ALSO FOR NON - APPEARANCE. 3. IN THE RESULT, BOTH APPEAL S OF THE ASSESSEE ARE DISMISSED. PRONOUNCED IN THE OPEN COURT ON 08 TH FEBRUARY, 2019. SD/ - SD/ - (S. RIFAUR RAHMAN) (P. MADHAVI DEVI) ACCOUNTANT MEMBER JUDICIAL MEMBER HYDERABAD, DATED: 08 TH FEBRUARY , 2019 OKK COPY TO: - 1) SRI VOLAM BHASKAR RAO, DIRECTOR, M/S. NANDAN CLEANTEC LIMITED, SY. NO.186 / 186, KASHIMPUR VILLAGE, ZAHEERABAD, MEDAK 502318. 2) DCIT, WARD - 16(1), HYDERABAD. 3) THE CIT(A) - 4, HYDERABAD 4) THE PR. CIT - 4, HYDERABAD 5) THE DR, ITAT, HYDERABAD 6) GUARD FILE