Ushodaya Enterprises Ltd., Hyderabad V. DCIT, Hyderabad

ITA 411/HYD/2010

• Counselvise Citation: [2011] 134 COUNSELVISE.COM (IT) 3291 (ITAT-HYDERABAD)
• Duration Of Justice: 1 year(s) 2 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-06-2011
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 05-01-2015
• Assessment Year: 2006-2007
• Appeal Filed On: 18-03-2010
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SUBHASHREE ANANT KRISHNA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH B, HYDERABAD BEFORE SHRI G.C. GUPTA, VICE PRESIDENT AND SHRI AKBER BASHA, ACCOUNTANT MEMB ER ITA NOS.411/H/2010,1241/H/08, : ASST. YEARS:2006-07,2 002-03, 2003- 591/H/10 ,1429/H/08 &676/H/09 - 04,2004-05 & 2005- 06 RESPECTIVELY. M/S. USHODAYA ENTERPRISES LTD., HYDERABAD. (PAN - AAACU 2690 P) VS DCIT, CIR-16 (2), HYDERABAD. (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SMT. SUBHASHREE ANANT KRISHNA O R D E R PER BENCH: THESE FIVE APPEALS BY THE SAME ASSESSEE ARE DIRECTED AGAINST SEPARATE ORDERS OF CIT (A)-V, HYDERABAD AND T HEY PERTAIN TO THE ASSESSMENT YEARS 2006-07, 2002-03,2003-04, 2004-05 AND 2 005-06 RESPECTIVELY. SINCE THE ASSESSEE IS COMMON IN ALL THESE APPE ALS, THESE ARE TAKEN UP TOGETHER AND DISPOSED OFF BY THIS COMBINED ORDER FOR THE SAKE OF CONVENIENCE. 2. AT THE TIME OF HEARING ON 13-6-2011, NONE APPE ARED ON BEHALF OF THE ASSESSEE. THE ASSESSEE HAS FILED A PETITION SE EKING FOR ADJOURNMENT. SINCE THE ASSESSEE HAD BEEN GRANTED SEVERAL ADJOURNMENTS IN PAST, WE ARE NOT INCLINED TO GRANT FU RTHER ADJOURNMENT ITA NOS 411 AND F OUR OTHERS. USHODAYA ENTAERPRISES LT D., HYD.. ========================= 2 IN THIS CASE. AS HELD BY THE HONBLE ITAT, DELHI BEN CH IN THE 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 HEARING. ONE OF THE REASONS MIGHT BE A DESIGN OR ABSENCE OF NEED TO P ROSECUTE THE APPEAL. BY FOLLOWING THE SAID DECISION AND CONSIDERIN G THE FACTS AND CIRCUMSTANCES OF THE PRESENT CASE, WE DISMISS THESE APPEALS IN LIMINE, WITH LIBERTY TO THE ASSESSEE TO FILE A PETITION TO RECAL L THIS ORDER, IF THERE IS SUFFICIENT CAUSE FOR NON-APPEARANCE ON BEHALF OF THE A SSESSEE ON 13- 6-2011. 3. IN THE RESULT, ALL THE APPEALS FILED BY THE ASSESSEE ARE DISMISSED. ORDER WAS PRONOUNCED IN THE OPEN COURT ON 13 -06-20 11. SD/- SD/- (G.C. GUPTA)) (AKBER BASHA) VICE PRESIDENT. ACCOUNTANT MEMBER. DT/- 13-6-2011. COPY FORWARDED TO: 1. USHODAYA ENTERPRISES LIMITED, 6-3-570, SOMAJIGUDA, HYDERABAD. 2. 3. 4 5. JMR* DCIT, CIR-16(2), HYDERABAD. CIT(A)-V, HYDERABAD. CIT, AP, HYDERABAD. THE DR, ITAT, HYDERABAD. ITA NOS 411 AND F OUR OTHERS. USHODAYA ENTAERPRISES LT D., HYD.. ========================= 3