Tirupati Urban Development Authority, Hyderabad V. CIT, Tirupathi

ITA 234/HYD/2010

• Counselvise Citation: [2011] 140 COUNSELVISE.COM (IT) 53707 (ITAT-HYDERABAD)
• Duration Of Justice: 1 year(s) 7 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-10-2011
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 22-06-2011
• Assessment Year: 2003-2004
• Appeal Filed On: 16-02-2010
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: B V PRASAD REDDY

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH B', HYDERABAD BEFORE SHRI G.C. GUPTA, VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER I .T.A. NO. 234/HYD/2010 ASSESSMENT YEAR : 2003-04 TIRUPATI URBAN DEVELOPMENT AUTHORITY, TIRUPATI PAN: AAALT0794Q VS. THE CIT TIRUPATI APPELLANT RESPONDENT APPELLANT BY: NONE RESPONDENT BY: SHRI B.V. PRASAD REDDY DATE OF HEARING: 12.10.2011 DATE OF PRONOUNCEMENT: 12.10.2011 O R D E R PER CHANDRA POOJARI, AM: THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE CIT, TIRUPATI 16.12.2009 FOR THE ASSESSMENT YEAR 2003-04 . 2. THIS APPEAL OF THE ASSESSEE WAS LAST POSTED FOR HEARING ON 22.6.2011. ON 22.6.2011 HEARING OF THE APPEAL WAS ADJOURNED TO 12.10.2011 AS THE BENCH DID NOT FUNCTION ON THAT DATE AND NOTICE OF H EARING WAS SERVED ON BOTH THE PARTIES. HOWEVER, ON THE DATE OF HEARING I.E., 12.10.2011 NONE APPEARED ON BEHALF OF THE ASSESSEE NOR ANY PETITION SEEKING ADJOURNMENT OF THE HEARING WAS SUBMITTED. THIS CONDUCT OF THE ASSESSEE SHOWS THAT THE ASSESSE E IS NOT INTERESTED IN PROSECUTING ITS APPEAL. FOLLOWIN G THE RATIO LAID DOWN BY THE DELHI BENCH OF THIS TRIBUNAL IN CIT V. MULTI PLAN INDIA LIMITED REPORTED IN 38 ITD 320, THE APPEAL OF THE ASSESSEE IS NOT ADMITTED AND DISMISSED IN LIMINE. I.T.A. NO. 234/HYD/2010 TIRUPATI URBAN DEVELOPMENT AUTHORITY ============================ 2 3. HOWEVER, THE ASSESSEE IS AT LIBERTY TO FILE A PETIT ION FOR RECALLING THIS ORDER, IF THERE IS SUFFICIENT CAUSE FOR NON-AP PEARANCE ON THE DATE OF HEARING I.E., ON 12.10.2011. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DISMIS SED. ORDER PRONOUNCED IN THE OPEN COURT ON 12 TH OCTOBER, 2011. SD/ - (G.C. GUPTA) VICE PRESIDENT SD/ - (CHANDRA POOJARI) ACCOUNTANT MEMBER HYDERABAD, DATED 12 TH OCTOBER, 2011 TPRAO COPY FORWARDED TO: 1. TIRUPATI URBAN DEVELOPMENT AUTHORITY, C/O. DR. C .P. RAMASWAMI, ADVOCATE, FLAT NO. 303, GITANJALI APTS., PLOT NO. 108, SRINAGAR COLONY, HYDERABAD-500 072. 2. COMMISSIONER OF INCOME-TAX, AAYAKAR BHAVAN, K.T. ROAD, TIRUPATI-517 501. 3. THE JCIT, RANGE 1, TIRUPATI. 4. THE ACIT, CIRCLE-1(1), TIRUPATI 5. THE DR B BENCH, ITAT, HYDERABAD