Nagaraj Kurapati , Hyderabad V. Income Tax Officer, Ward-4(1), Hyderabad

ITA 2354/Hyd/2018

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 9395 (ITAT-HYDERABAD)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-07-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB-B
• Next Hearing Date: 28-06-2019
• Assessment Year: misc
• Appeal Filed On: 21-12-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: NILANJAN DEY
• Section: 143(3)

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH B , HYDERABAD BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER ITA NO . 2354 /HYD/20 18 ASSESSMENT YEAR: 20 13 - 14 NAGARAJ KURAPATI, HYDERABAD. PAN: AKFPK 5953 K VS. INCOME TAX OFFICER, WARD - 4(1), HYDERABAD. (APPELLANT) (RESPONDENT) ASSESSEE BY: NONE REVENUE BY: SRI NILANJAN DEY, DR DATE OF HEARING: 28/06/2019 DATE OF PRONOUNCEMENT: 03 /07/2019 ORDER PER A. MOHAN ALANKAMONY, AM.: THIS APPEAL IS FILED BY THE ASSESSEE AGAINST THE ORDER OF THE LD. CIT(A) - 7, HYDERABAD DATED 24/10/2018 IN APPEAL NO.0101/CIT(A) - 7/2017 - 18 PASSED U/S. 143(3) & 250(6) OF THE ACT FOR THE ASSESSMENT YEAR 2013 - 14. 2. THIS APPEAL WAS FILED BY THE ASSESSEE ON 21/12/2018 . SUBSEQUENTLY CERTAIN DEFECTS WERE FOUND IN THE APPEAL WHICH ARE REQUIRED TO BE RECTIFIED. A CCORDINGLY , NOTICES WERE ISSUED TO THE ASSESSEE BY SPEED POST ON 08/03/2019 AND 03/05/2019 INTIMATING THE ASSESSEE 2 TO CURE THE DEFECTS AND FINALLY THE CASE WAS POSTED FOR HEARING ON 31/05/2019. HOWEVER, THE LETTERS SENT TO THE ASSESSEE WERE RETURNED BY THE POSTAL AUTHORITIES WITH THE REMARK NO SUCH PERSON IN THIS HOUSE NO , HENCE RETURNED AND ASSESSEE LEFT , R ETURNED TO SENDER. THEREAFTER TILL DATE, NEITHER THE ASSESSEE HAS INFORMED THE NEW ADDRESS NOR THE DEFECTS HAVE BEEN RECTIFIED. 3 . SUBSEQUENTLY , TH E CASE WAS LISTED FOR HEARING ON 28/06/2019 BUT, NONE APPEARED ON BEHALF OF THE ASSESSEE TO REPRESENT ITS CASE AND THE DEFECTS WERE ALSO NOT RECTIFIED. IN THIS SITUATION , SINCE THE APPEAL OF THE ASSESSEE IS DETECTIVE IT IS NOT VALID IN THE EYE OF LAW AND HENCE THE APPEAL DOES NOT SURVIVE. 4 . IN THE RESULT, APPEAL OF THE ASSESSEE IS DISMISSED. PRONOUNCED IN THE OPEN COURT ON 03 RD JULY, 2019. SD/ - SD/ - (P. MADHAVI DEVI) ( A. MOHAN ALANKAMONY ) JUDICIAL MEMBER ACCOUNTANT MEMBER HYDERABAD, DATED: 03 RD JULY , 2019 OKK COPY TO: - 1) NAGARAJ KURAPATI, H.NO.1 - 2 - 597/20/4, 2 ND FLOOR, LOWER TANK BUND, DOMALAGUDA, HYDERABAD 500 029. 2) INCOME TAX OFFICER, WARD - 4(1), HYDERABAD. 3) THE CIT(A) - 7 , HYDERABAD 4) THE PR. CIT - 7 , HYDERABAD 5) THE DR, ITAT, HYDERABAD 6) GUARD FILE