Venkata Krishna Constructions Private Limited, Hyderabad, Hyderabad V. DCIT, Circle-3(3), Hyderabad, Hyderabad

ITA 305/HYD/2017

• Counselvise Citation: [2017] 128 COUNSELVISE.COM (IT) 2374 (ITAT-HYDERABAD)
• Duration Of Justice: 4 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-06-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2009-2010
• Appeal Filed On: 22-02-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: N SWPNA

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. 305/HYD/2017 ASSESSMENT YEAR: 2009-10 MR VENKATA KRISHNA CONSTRUCTIONS PVT,. LTD, HYDERABAD. PAN AABCV9705D VS. DCIT, CIRCLE NO-3(3), HYDERABAD. (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE REVENUE BY : SMT N. SWPNA DATE OF HEARING : 08-06-2017 DATE OF PRONOUNCEMENT : 30-06-2017 ORDER PER P. MADHAVI DEVI, J.M.: IN THIS APPEAL, THE ASSESSEE IS AGGRIEVED BY THE ORDER OF THE CIT(A)-5, HYDERABAD DATED 15-09-2016. THE APPEAL WAS FILED ON 22-02-2017 AND ON SCRUTINY, THE REGISTRY FOUND THAT THERE WERE CERTAIN DEFECTS IN THE APPEAL. ACCORDINGLY, THE DEFECT MEMO ALONG WITH THE NOTICE FOR HEARING WERE ISSUED AND SERVED ON THE ASSESSEES COUNSEL SRI SAMUEL NAGADESI, CA, AS IS GIVEN IN FORM NO. 36. HOWEVER, NONE APPEARED FOR THE ASSESSEE ON 07-06-2017 AND ONE SRI T. CHAITANYA KUMAR, ADVOCATE APPEARED AND SOUGHT ADJOURNMENT STATING THAT HE WOULD INFORM THE COUNSEL. CONSIDERING HIS REQUEST, THE APPEAL WAS ADJOURNED TO 08-06-2017. HOWEVER, ON 08-06-2017 WHEN THE CASE WAS CALLED FOR HEARING, NONE APPEARED FOR ASSESSEE. THE COUNSEL SRI T. CHAITANYA KUMAR, ADVOCATE 2 ITA NO. 305/HYD/2017 MS. VENKATA KRISHNA CONSTRUCTIONS PVT LTD, HYDERABAD. SUBMITTED THAT HE HAS INFORMED SRI SAMUEL NAGADESI, CA ABOUT THE DATE OF HEARING. SINCE, NEITHER THE ASSESSEE NOR HIS COUNSEL APPEARED FOR HEARING ON THE DATES OF APPEAL FIXED FOR HEARING IN SPITE OF SERVICE OF NOTICE AND PERSONAL INFORMATION WE PRESUME THAT THE ASSESSEE IS NOT INTERESTED IN PURSUING THE APPEAL. THEREFORE, RESPECTFULLY FOLLOWING THE DECISION OF THE TRIBUNAL IN THE CASE OF MULTIPLAN (INDIA) LTD., (38 ITD 320) AND MADHYA PRADESH HIGH COURT IN LATE TUKOJIRAO HOLKAR (223 ITR 480), WE DISMISS THIS APPEAL OF THE ASSESSEE. 2. IN THE RESULT, THE ASSESSEES APPEAL IS DISMISSED. PRONOUNCED IN THE OPEN COURT ON 30 TH JUNE, 2017. SD/- SD/- (S. RIFAUR RAHMAN) (P. MADHAVI DEVI) ACCOUNTANT MEMBER JUDICIAL MEMBER HYDERABAD, DATED:30 TH JUN , 2017. KRK 1 M/S. VENKATA KRISHNA CONSTRUCTIONS PVT LTD. C/O SAMUEL NAGADESI, CA, 302, GOLDEN GREEN APARTMENTS, ERRAM MANZIL COLONY, PUNJAGUTTA, HYDERABAD-500082. 2 DCIT-CIRCLE-3(1), HYDERABAD. 3 CIT(A)-5, HYDERABAD. 4 THE PR. COMMISSIONER OF INCOME TAX, RANGE-5, HYDERABAD. 5 THE DR, ITAT HYDERABAD 6 GUARD FILE