M/s Raghava Ratna Poultry Farm, Hyderabad V. ACIT, Hyderabad

ITA 303/HYD/2010

• Counselvise Citation: [2011] 134 COUNSELVISE.COM (IT) 9893 (ITAT-HYDERABAD)
• Duration Of Justice: 10 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-01-2011
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 12-01-2011
• Assessment Year: 1998-1999
• Appeal Filed On: 26-02-2010
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: B V PRASAD REDDY

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH A, HYDERABAD BEFORE SHRI G.C. GUPTA, VICE PRESIDENT AND SHRI AKBER BASHA, ACCOUNTANT MEMB ER ITA NO.303/HYD/10 : ASSESSMENT Y EAR: 1998-99 M/S. RAGHAVA RATNA POULTRY FARM, RAGHAVA RATNA TOWERS, ABIDS, HYDERABAD. (PAN - AAAFR 9506 L) VS ACIT, CIRCLE-5(1), HYDERABAD. (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SHRI B.V. PRASAD REDDY O R D E R PER AKBER BASHA, ACCOUNTANT MEMBER: THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORD ER OF THE CIT (A)-V, HYDERABAD DATED 23-12-2009 AND IT PE RTAINS TO THE ASSESSMENT YEAR 1998-99. 2. AT THE TIME OF HEARING ON 12-01-2011, NONE APP EARED ON BEHALF OF THE ASSESSEE. THERE IS NOT EVEN AN ADJOURNME NT PETITION PREFERRED BY THE ASSESSEE ON THE DATE OF HEARING OF THI S APPEAL. AS HELD BY THE HONBLE ITAT, DELHI BENCH IN THE CASE OF CI T V/S. MUTLIPLAN INDIA LIMITED (38 ITD 320), THERE MAY BE VARIOUS REA SONS FOR THE APPELLANT TO REMAIN ABSENT AT THE TIME OF HEARING. ONE OF THE REASONS MIGHT BE A DESIGN OR ABSENCE OF NEED TO PROSECUTE THE AP PEAL. BY FOLLOWING THE SAID DECISION AND CONSIDERING THE FACTS AN D CIRCUMSTANCES ITA NO.303/HYD/10 M/S. RAGHAVA RATNA POULTR Y, HYD. ======================== 2 OF THE PRESENT CASE, WE DISMISS THIS APPEAL IN LIMINE, WI TH LIBERTY TO THE ASSESSEE TO FILE A PETITION TO RECALL THIS ORDER, IF THE RE IS SUFFICIENT CAUSE FOR NON-APPEARANCE ON BEHALF OF THE ASSESSEE ON 12-01-2 011. 3. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE COURT ON 12-01-2011. SD/- (G.C. GUPTA) SD/- (AKBER BASHA) VICE PRESIDENT. ACCOUNTANT MEMBER. DT/- 12-01-2011. COPY FORWARDED TO: 1. M/S. RAGHAVA RATNA POULTRY FARM, 5-8-352, RAGHAVA RATNA TOWERS, 7 TH FLOOR, NORTH BLOCK, ABIDS, HYDERABAD. 2. 3. 4.. 5. JMR* ACIT (TDS), CIR-5(1), HYDERABAD. CIT (A)-V, HYDERABAD. CIT, AP. HYDERABAD. THE DR, ITAT, HYDERABAD.