Laxminarayan Vyas, Hyd, Hyderabad V. ITO, W-7(2), Hyderabad

ITA 318/HYD/2011

• Counselvise Citation: [2012] 119 COUNSELVISE.COM (IT) 7507 (ITAT-HYDERABAD)
• Duration Of Justice: 10 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-01-2012
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2005-2006
• Appeal Filed On: 02-03-2011
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: B V PRASAD REDDY

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD B BENCH, HYDERABAD BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER & SMT. ASHA VIJAYARAGHAVAN, JUDICIAL MEMBER ITA NO.318/HYD/2011 ASSESSMENT YEAR 2005-06 M/S LAXMINARAYAN VYAS, HYDERABAD (PAN AEUPV3701N) VS THE ITO, WARD 7 (2), HYDERABAD APPELLANT RESPONDENT APPELLANT BY : NONE RESPONDENT BY : SHRI B.V. PRASAD REDDY, DR DATE OF HEARING : 3.1.2012 DATE OF PRONOUNCEMENT : 3.1.2012 ORDER PER ASHA VIJAYARAGHAVAN, JM: THIS APPEAL PREFERRED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER PASSED BY THE CIT(A) VIJAYAWADA DATED 28 .1.2010 AND PERTAINS TO THE ASSESSMENT YEAR 2005-06. 2. AT THE TIME OF HEARING ON 03.01.2012, NONE AP PEARED ON BEHALF OF THE ASSESSEE. NO APPLICATION FOR ADJOURN MENT WAS ALSO FILED BY THE ASSESSEE. AS HELD BY THE HONBLE ITAT , DELHI BENCH IN THE CASE OF CIT VS. MULTIPLAN INDIA LIMITED (38 ITD 320), THERE MAY BE VARIOUS REASONS FOR THE APPELLANT TO REMAIN ABSE NT AT THE TIME OF HEARING. ONE OF THE REASONS MIGHT BE A DESIGN OR A BSENCE OF NEED TO PROSECUTE THE APPEAL. FOLLOWING THE SAID DECISION A ND CONSIDERING THE FACTS AND CIRCUMSTANCES OF THE PRESENT CASE, WE DISMISS THIS APPEAL IN LIMINE. ITA NO.318/H/2011 SHRI LAXMINARAYAN VYAS, HYD. 2 3. IN THE RESULT, THE APPEAL FILED BY THE A SSESSEE IS DISMISSED IN LIMINE AS UN-ADMITTED. ORDER PRONOUNCED IN THE OPEN COURT ON: 3.1.2012 SD/- SD/- (CHANDRA POOJARI) (ASHA VIJAYARAGHAVAN) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED THE 3 RD JANUARY, 2012 COPY FORWARDED TO: 1. M/S R.B. KABRA & CO., C AS, 1-917, TILAK ROAD, HYDE RABAD-1 2. THE ITO WARD 7(2), HYDERABAD 3. THE CIT(A) VIJAYAWADA & HYDERABAD 4. THE CIT, HYDERABAD 5. THE DR, ITAT, HYDERABAD NP/