M/s. SP Software Pvt Ltd, Hyderabad V. The Asst. CIT, Circle 3(1), Hyderabad

ITA 339/HYD/2012

• Counselvise Citation: [2012] 140 COUNSELVISE.COM (IT) 66437 (ITAT-HYDERABAD)
• Duration Of Justice: 8 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-11-2012
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2007-2008
• Appeal Filed On: 02-03-2012
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: M JAGDISH BABU

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH B', HYDERABAD BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. ASHA VIJAYARAGHAVAN, JUDICIAL MEMBER ITA NO. 339/HYD/2012 ASSESSMENT YEAR 2007-08 M/S. SP SOFTWARE PVT. LTD. HYDERABAD PAN: AACCS8407N VS. THE ASST. CIT CIRCLE-3(1) HYDERABAD APPELLANT RESPONDENT APPELLANT BY: NONE RESPONDENT BY: SRI M. JAGDISH BABU DATE OF HEARING: 19.11.2012 DATE OF PRONOUNCEMENT: 19.1 1.2012 O R D E R PER CHANDRA POOJARI, AM: THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST TH E ORDER OF THE CIT- III, HYDERABAD DATED 28.12.2011 FOR ASSESSMENT YEAR 2007-08. 2. THIS APPEAL OF THE ASSESSEE WAS LAST POSTED FOR HEA RING ON 20.6.2012. NONE APPEARED FOR THE ASSESSEE AND THE HEARING WAS ADJOURNED TO 17.9.2012 AT THE REQUEST OF THE DR VID E LETTER DATED 20.6.2012. AS THE BENCH DID NOT FUNCTION ON 17.9.2 012 HEARING OF THE APPEAL WAS AGAIN ADJOURNED TO 19.11.2012 WITH NOTIC E TO BOTH THE PARTIES. HOWEVER, ON 19.11.2012 NONE APPEARED FOR THE ASSESS EE NOR ANY PETITION SEEKING ADJOURNMENT OF THE HEARING WAS SUBMITTED BE FORE THIS TRIBUNAL. THIS TYPE OF ATTITUDE ON THE PART OF THE ASSESSEE S HOWS THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTING ITS APPEAL. ACCORDIN GLY, APPLYING THE RATIO LAID DOWN BY THE DELHI BENCH OF THIS TRIBUNAL IN TH E CASE OF CIT VS. MULTIPLAN INDIA LTD., 38 ITD 320, THE ABOVE APPEAL IS NOT ADMITTED AND DISMISSED IN LIMINE. 3. HOWEVER, THE ASSESSEE IS AT LIBERTY TO FILE A MISCE LLANEOUS APPLICATION SEEKING RECALL OF THIS ORDER, IF THERE IS SUFFICIENT CAUSE IN NOT ITA NO. 339/HYD/2012 M/S. SP SOFTWARE PVT. LTD. =================== 2 APPEARING BEFORE THIS TRIBUNAL ON THE SCHEDULED DAT E OF HEARING, I.E., ON 19.11.2012. 4. IN THE RESULT, APPEAL OF THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 19 TH NOVEMBER, 2012. SD/ - (ASHA VIJAYARAGHAVAN) JUDICIAL MEMBER SD/ - (CHANDRA POOJARI) ACCOUNTANT MEMBER HYDERABAD, DATED THE 19 TH NOVEMBER, 2012 COPY FORWARDED TO: 1. M/S. SP SOFTWARE PVT. LTD., THRUSHNA, PLOT NO. 7, 3 RD AND 4 TH FLOORS, SOFTWARE UNITS LAYOUT, INFOCITY, MADHAPUR, HYDERABAD- 500081. 2. THE ASST. CIT, CIRCLE - 3(1), HYDERABAD. 3. THE CIT - III , HYDER A BAD. 4. THE D CIT, CIRCLE - 3(2), HYDERABAD. 5. THE DR B BENCH, ITAT, HYDERABAD. TPRAO