M/s Alberg Soft Ware Ltd., Hyderabad V. ACIT, Hyderabad

ITA 346/HYD/2006

• Counselvise Citation: [2011] 134 COUNSELVISE.COM (IT) 3255 (ITAT-HYDERABAD)
• Duration Of Justice: 5 year(s) 2 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-06-2011
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 22-06-2011
• Assessment Year: 2002-2003
• Appeal Filed On: 13-04-2006
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: T DIWAKAR PRASAD

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH A', HYDERABAD BEFORE SHRI G.C. GUPTA, VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER I .T.A. NO. 344/HYD/2006 A.Y. 2000-01 I .T.A. NO. 345/HYD/2006 A.Y. 2001-02 I .T.A. NO. 346/HYD/2006 A.Y. 2002-03 M/S. ALBERG SOFTWARE LTD. HYDERABAD PAN: AACCA4253A VS. ASST. CIT CIRCLE 11) HYDERABAD APPELLANT RESPONDENT APPELLANT BY: NONE RESPONDENT BY: SHRI T. DIWAKAR PRASAD O R D E R PER CHANDRA POOJARI, AM: THESE APPEALS BY THE ASSESSEE ARE DIRECTED AGAINST THE SEPARATE ORDERS OF THE CIT(A)-II, HYDERABAD DATED 3 0.01.2006 FOR THE ASSESSMENT YEARS 2000-01 TO 2002-03. SINCE ALL THE THREE APPEALS BELONG TO THE SAME ASSESSEE HAVING CO MMON GROUNDS OF APPEAL, THESE APPEALS WERE HEARD TOGETHE R AND ARE BEING DISPOSED OF BY THIS COMMON ORDER FOR THE SAKE OF CONVENIENCE. 2. THESE APPEALS OF THE ASSESSEE WERE ADJOURNED FOR SEVERAL TIMES ON THE REQUESTS OF BOTH ASSESSEE AND REVENUE COUNSELS. THESE APPEALS WERE LAST POSTED FOR HEARIN G ON 12.4.2011 AND ADJOURNED TO 22.6.2011 AT THE REQUEST OF THE LEARNED DR. HOWEVER, ON 22.6.2011 NONE APPEARED ON BEHALF OF THE ASSESSEE NOR ANY PETITION SEEKING ADJOURNMEN T OF THE HEARING WAS SUBMITTED. THIS CONDUCT OF THE ASSESSEE SHOWS THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTING ITS APPEALS. FOLLOWING THE RATIO LAID DOWN BY THE DELHI BENCH OF THIS TRIBUNAL IN CIT V/S. MULTIPLAN INDIA LIMITE D REPORTED I.T.A. NOS. 344-346/HYD/2006 M/S. ALBERG SOFTWARE LTD. ======================= 2 IN 38 ITD 320, THE APPEALS OF THE ASSESSEE ARE NOT ADMITTED AND DISMISSED IN LIMINE. 3. HOWEVER, THE ASSESSEE IS AT LIBERTY TO FILE A PETIT ION FOR RECALLING THIS ORDER, IF THERE IS SUFFICIENT CA USE FOR NON- APPEARANCE ON THE DATE OF HEARING I.E., ON 22.06.20 11. 4. IN THE RESULT, THE APPEALS OF THE ASSESSEE ARE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 22 ND JUNE, 2011. SD/ - (G.C. GUPTA) VICE PRESIDENT SD/ - (CHANDRA POOJARI) ACCOUNTANT MEMBER HYDERABAD, DATED 22 ND MAY, 2011 TPRAO COPY FORWARDED TO: 1. M/S. ALBERG SOFTWARE LTD., C/O. P. JITENDRA KUMA R, 108, MARUTHI COMPLEX, SOMAJIGUDA, RAJ BHAVAN ROAD, HYDERABAD-500 082. 2. THE ASST. CIT, CIRCLE-1(1), AAYAKAR BHAVAN, HYDE RABAD. 3. THE CIT(A)-II, HYDERABAD. 4. THE CIT-I, HYDERABAD. 5. THE DR A BENCH, ITAT, HYDERABAD