Smt. N. Sumalini Reddy, Hyderabad V. ACIT, Cir-6(1), Hyderabad

ITA 311/HYD/2011

• Counselvise Citation: [2011] 140 COUNSELVISE.COM (IT) 53623 (ITAT-HYDERABAD)
• Duration Of Justice: 6 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-09-2011
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2006-2007
• Appeal Filed On: 01-03-2011
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: Y V S T SAI

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD B BENCH, HYDERABAD BEFORE SHRI G.C. GUPTA, VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER ITA NOS.311/HYD/2011 ASSESSMENT YEAR 2006-07 SMT. N. SUMALINI REDDY HYDERABAD (PAN ABCPN 2404 L) VS THE ACIT, CIRCLE 6(1), HYDERABAD APPELLANT RESPONDENT APPELLANT BY : NONE RESPONDENT BY : SHRI Y.V.S.T. SAI DATE OF HEARING : 30.08.2011 DATE OF PRONOUNCEMENT : 30.08.2011 ORDER PER CHANDRA POOJARI, A.M. THIS APPEAL PREFERRED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER PASSED BY THE CIT(A) IV DATED 15 .12.2010 AND PERTAINS TO THE ASSESSMENT YEAR 2006-07. 2. AT THE TIME OF HEARING ON 30.08.2011, NONE APPEARED ON BEHALF OF THE ASSESSEE AND NO APPLICATI ON FOR ADJOURNMENT WAS ALSO FILED. HENCE, WE ARE OF THE O PINION THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTING THE APPEAL. AS HELD BY THE HONBLE ITAT, DELHI BENCH I N THE CASE OF CIT VS. MULTIPLAN INDIA LIMITED (38 ITD 320 ), THERE MAY BE VARIOUS REASONS FOR THE ASSESSEE TO REMAIN A BSENT AT THE TIME OF HEARING. ONE OF THE REASONS MIGHT BE A DESIGN OR ABSENCE OF NEED TO PROSECUTE THE APPEAL. BY FOL LOWING THE SAID DECISION AND CONSIDERING THE FACTS AND ITA NO.311/HYD/2011 SMT. N. SUM ALINI REDDY, HYDERABAD 2 CIRCUMSTANCES OF THE PRESENT CASE, WE DISMISS THE A PPEAL IN LIMINE. 3. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE STANDS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT 30.08.2011 SD/ - (G.C. GUPTA) SD/ - (CHANDRA POOJARI) VICE PRESIDENT ACCOUNTANT M EMBER DATED THE 30 TH AUGUST, 2011 COPY FORWARDED TO: 1. SMT. N. SUMALINI REDDY, 1-2-282/305, JB APARTMENTS, DOMALGUDA, HYDERABAD 2. THE ACIT, CIRCLE 6(1), HYDERABAD 3. THE CIT(A)-IV, HYDERABAD 4. THE CIT, HYDERABAD 5. THE DR, ITAT, HYDERABAD NP/