Comm Vault Systems (India) Private Limited , Hyderabad V. Dy. Commissioner of Income Tax , Circle-1(2), Hyderabad

ITA 380/Hyd/2019

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 8068 (ITAT-HYDERABAD)
• Duration Of Justice: 3 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-07-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB-A
• Next Hearing Date: 12-07-2019
• Assessment Year: 2010-2011
• Appeal Filed On: 22-03-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: Y V S T SAI
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH A, HYDERABAD BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER ITA NO.380/HYD/2019 ASSESSMENT YEAR: 2010 - 11 COMMVAULT SYSTEMS (INDIA) PRIVATE LIMITED, HYDERABAD. PAN: AACCC 3708 L VS. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE - 1(2), HYDERABAD. (APPELLANT) (RESPONDENT) ASSESSEE BY: NONE REVENUE BY: SRI Y.V.S.T. SAI, CIT - DR DATE OF HEARING: 12/07/2019 DATE OF PRONOUNCEMENT: 12 /07/2019 ORDER PER A. MOHAN ALANKAMONY, AM.: THIS APPEAL IS FILED BY THE ASSESSEE AGAINST THE ORDER OF THE LD. CIT(A) - 1, HYDERABAD DATED 27/12/2018 IN APPEAL NO. 0259/2017 - 18/DCIT, CIRCLE - 1(2)/CIT(A) - 1/HYD /2018 - 19 PASSED U/S. 143(3) R.W.S 147 & 250(6) OF THE ACT FOR THE ASSESSMENT YEAR 2010 - 11. 2. THIS APPEAL WAS FILED BY THE ASSESSEE ON 22/03/2019. SUBSEQUENTLY CERTAIN DEFECTS WERE FOUND IN THE APPEAL WHICH ARE REQUIRED TO BE RECTIFIED. ACCORDINGLY, NOTI CE WAS ISSUED TO THE ASSESSEE BY SPEED POST ON 04/06/2019 INTIMATING THE ASSESSEE TO CURE THE 2 DEFECTS AND FINALLY THE CASE WAS POSTED FOR HEARING ON 12/07/2019. HOWEVER, TILL DATE, THE DEFECTS HAVE NOT BEEN RECTIFIED. 3. SUBSEQUENTLY, ON THE DATE OF HE ARING I.E., 12/07/2019 NONE APPEARED ON BEHALF OF THE ASSESSEE TO REPRESENT ITS CASE AND THE DEFECTS WERE ALSO NOT RECTIFIED. IN THIS SITUATION, SINCE THE APPEAL OF THE ASSESSEE IS DEFECTIVE IT IS NOT VALID IN THE EYE OF LAW AND HENCE THE APPEAL DOES NOT SURVIVE. 4. IN THE RESULT, APPEAL OF THE ASSESSEE IS DISMISSED. PRONOUNCED IN THE OPEN COURT ON 12 TH JULY, 2019. SD/ - SD/ - (P. MADHAVI DEVI) ( A. MOHAN ALANKAMONY ) JUDICIAL MEMBER ACCOUNTANT MEMBER HYDERABAD, DATED: 12 TH JULY , 2019 OKK COPY TO: - 1) COMMVAULT SYSTEMS (INDIA) PRIVATE LIMITED, 10 TH FLOOR, ATRIA, PLOT NO.17, ASCENDAS IT PARK, SOFTWARE UNITS LAYOUT, MADHAPUR, HYDERABAD 500 081. 2) THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE - 1(2), IT TOWERS, MASAB TANK, HYDERABAD - 500004. 3) THE CIT(A) - 1, HYDERABAD 4) THE PR. CIT - 1, HYDERABAD 5) THE DR, ITAT, HYDERABAD 6) GUARD FILE