Ganeshlal Mundada, Hyderabad V. JCIT, Hyderabad

ITA 22/HYD/2009

• Counselvise Citation: [2010] 135 COUNSELVISE.COM (IT) 6248 (ITAT-HYDERABAD)
• Duration Of Justice: 1 year(s) 9 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-10-2010
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2004-2005
• Appeal Filed On: 06-01-2009
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: K V N CHARYA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH A', HYDERABAD BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMEBR I.T.A. NO. 21/HYD/2009 ASSESSMENT YEAR : 2004-05 I.T.A. NO. 22/HYD/2009 ASSESSMENT YEAR : 2004-05 MR. GANESHLAL MUNDADA HYDERABAD PAN: ADYPM1710C VS. JCIT, RANGE 8, HYDERABAD APPELLANT RESPONDENT APPELLANT BY: NONE RESPONDENT BY: SHRI K.V.N. CHARYA O R D E R PER BENCH: BOTH THE APPEALS OF TE ASSESSEE ARE DIRECTED AGAIN ST THE INDEPENDENT ORDERS OF THE CIT(A)-III, HYDERABAD DAT ED 17.10.2010. 2. BOTH THE APPEALS OF THE ASSESSEE WERE POSTED TOD AY FOR FINAL DISPOSAL. THE NOTICE OF HEARING WAS SERVED O N THE ASSESSEE'S COUNSEL ON THE ADDRESS GIVEN IN COLUMN N O. 10 OF FORM NO. 36 BY RPAD. THE REGISTRY HAS PLACED THE P OSTAL ACKNOWLEDGEMENT ON RECORD AS PROOF OF SERVICE OF NO TICE. INSPITE OF THE NOTICE BY RPAD, NO ONE APPEARED FOR THE ASSE SSEE WHEN THE APPEAL WAS TAKEN UP FOR HEARING. THERE MAY BE VARIOUS REASONS FOR THE ASSESSEE FOR NOT APPEARING BEFORE T HIS TRIBUNAL WHEN THE APPEAL WAS TAKEN UP FOR HEARING. ONE OF TH E REASONS, PRESUMABLY, THE ASSESSEE MAY NOT BE INTERESTED IN P ROSECUTING THESE APPEALS. WHATEVER MAY BE THE REASON, BY KEEP ING IN MIND THE PROVISIONS OF PROVISO TO RULE 24 OF THE INCOME TAX APPELLATE TRIBUNAL RULES, 1963, BOTH THESE APPEALS OF THE ASS ESSEE ARE DISMISSED FOR NON PROSECUTION. ITA NOS. 21 & 22/HYD/2009 MR. GANESHLAL MUNDADA =================== 2 3. HOWEVER, WE MAKE IT CLEAR THAT IT IS OPEN TO THE ASSESSEE TO MOVE THIS TRIBUNAL FOR RECALLING THIS ORDER PROV IDED THERE WAS SUFFICIENT CAUSE ON THE PART OF THE ASSESSEES FOR N OT APPEARING BEFORE THIS TRIBUNAL ON 25.10.2010 WHEN THESE APPEA LS WERE TAKEN UP FOR HEARING. WITH THE ABOVE OBSERVATIONS, BOTH THESE APPEALS OF THE ASSESSEE STAND DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 25TH OCTOBER, 2010. SD/- (CHANDRA POOJARI) ACCOUNTANT MEMBER SD/- (N.R.S. GANESAN) JUDICIAL MEMBER HYDERABAD, DATED 25TH OCTOBER, 2010 TPRAO COPY FORWARDED TO: 1. MR. GANESHLAL MUNDADA, C/O. MR. TEJ PRAKASH TOSN IWAL, ADVOCATE, 4-1-6/B/4, RAMKOTE, HYDERABAD-500 095. 2. JCIT, RANGE 8, HYDERABAD. 3 THE CIT(A)-III, HYDERABAD 4. THE CIT-II, HYDERABAD 5. THE DR A BENCH, ITAT, HYDERABAD