M/s Paper Pack Industries, Hyderabad V. ITO, Hyderabad

ITA 314/HYD/2010

• Counselvise Citation: [2010] 136 COUNSELVISE.COM (IT) 3293 (ITAT-HYDERABAD)
• Duration Of Justice: 2 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-05-2010
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 19-05-2010
• Assessment Year: 2005-2006
• Appeal Filed On: 01-03-2010
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: E S NAGENDRA PRASAD

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 ITA.314/HYD/2010 A.Y. 2005-06 M/S PAPER PACK INDUSTRIES LTD., HYDERABAD. (PAN AADFP 2009 F) VS ITO, WARD 5(3), HYDERABAD (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SHRI E.S. NAGENDRA PRASAD, DR O R D E R PER CHANDRA POOJARI, ACCOUNTANT MEMBER: THIS APPEAL PREFERRED BY THE ASSESSEE IS DIRECTED AGAI NST THE ORDER OF THE PASSED BY THE CIT(A)-V, HYDERABAD DATED 8 .1.2010 AND PERTAIN TO THE ASSESSMENT 2005-06. 2. AT THE TIME OF HEARING ON 19/5/2010, NONE APPE ARED ON BEHALF OF THE ASSESSEES. NOTICE OF HEARING WAS SERVED BY T HE TRIBUNAL TO THE ASSESSEE BY REGISTERED POST/AD AND THE SAME IS AVAILABL E ON RECORD. IN SPITE OF THIS, THE ASSESSEES COUNSEL WAS NOT PRESENT ON D ATE OF HEARING I.E. 19/5/2010. NO APPLICATION FOR ADJOURNM ENT WAS FILED BY THE ASSESSEE. AS HELD BY THE HONBLE ITAT, DELHI BENCH IN TH E CASE OF CIT V/S. MUTLIPLAN INDIA LIMITED (38 ITD 320), THERE MAY BE VARIOUS REASONS FOR THE APPELLANT TO REMAIN ABSENT AT THE TIME OF HE ARING. ONE OF THE REASONS MIGHT BE A DESIGN OR ABSENCE OF NEED TO PROSECUTE THE APPEAL. FOLLOWING THE SAID DECISION AND CONSIDERING THE FACTS AND CIRCUMSTANCES OF THE PRESENT CASES, WE DISMISS THESE APPEALS IN LIMINE , WITH LIBERTY TO ITA.314/HYD/2010 M/S PAPER PACK INDUSTRIES, HYDERABAD 2 2 THE ASSESSEES TO FILE A PETITION TO RECALL THIS ORDER, IF THERE IS SUFFICIENT CAUSE FOR NON-APPEARANCE ON BEHALF OF THE ASSESSEES ON 19/5 /2010. 3. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE STAN DS DISMISSED. 4. ORDER PRONOUNCED IN THE COURT ON : 19.5.2010 SD/- SD/- G.C. GUPTA CHANDRA POOJARI VICE PRESIDENT ACCOUNTANT MEMBER DATED THE 19 TH MAY, 2010 COPY FORWARDED TO: 1 M/S PAPER PACK INDUSTRIES, 306, TARAMANDAL COMPOUND, 5-9- 13, SAIFABAD, HYDERABAD 2 ITO, WARD 5 (3), HYDERABAD 3 CIT(A) V, HYDERABAD 4. CIT, HYDERABAD 5. THE D.R., ITAT, HYDERABAD. NP