Ravi Kumar Konduri , Secunderabad V. Asst. Commissioner of Income Tax, Circle-15(1), Hyderabad

ITA 414/Hyd/2019

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 5212 (ITAT-HYDERABAD)
• Duration Of Justice: 2 year(s) 1 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-04-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB-B
• Assessment Year: 2010-2011
• Appeal Filed On: 26-03-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: S ANDEEP KUMAR MEHTA
• Keywords: Reasonable cause
• Section: 201

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD S M C BENCH, HYDERABAD. BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER (THROUGH VIRTUAL HEARING) ITA NO. 414 / HYD/20 19 (ASSESSMENT YEAR : 201 0 - 11 ) SHRI RAVI KUMAR KONDURI, 1 - 11 - 57, GOLNAKA, ALWAL, SECUNDERABAD - 500 010 PAN ASWPK 1570D VS. INCOME TAX OFFICER , CIRCLE 15(1), I.T. TOWERS, HYDERABAD. APPELLANT RESPONDENT APPELLANT BY : NONE . RESPONDENT BY : SHRI SANDEEP KUMAR MEHTA. (D.R) DATE OF HEARING : 2 6 .04 . 2021. DATE OF PRONOUNCEMENT : 26 .04 . 2021. O R D E R THIS IS ASSESSEE'S APPEAL FOR THE ASSESSMENT YEAR 201 0 - 11. THIS APPEAL HAS BEEN FILED BY THE ASSESSEE ON 26.03.2019 AND THE APPEAL WAS FIXED FOR HEARING ON A NUMBER OF OCCASIONS FROM 25.04.2019. 2. INITIALLY , MR. A.V. RAGHURAM APPEARED FOR THE ASSESSEE AFTER FILING HIS VAKALAT NAMA ON 21.12.2020. THEREAFTER , THE ASSESSEE'S REPRESENTATIVE FILED A NUMBER OF ADJOURNMENT 2 ITA NO. 414 /HYD/20 19 PETITIONS STATING THAT THE ASSESSEE INTEND S TO AVAIL THE BENEFIT OF VIVAD S E VISWAS SCHEME AND ACCORDINGLY , THE APPEAL WAS ADJOURNED FROM TIME TO TIME. HOWEVER , ON 8.3.2021, THE LEARNED COUNSEL FOR THE ASSESSEE SUBMITTED THAT HE IS WITHDRAWING HIS VAKALATNAMA FOR PERSONAL REASONS AND ALSO THAT THE COUNSEL HAS INFORMED HIS INTEN TION TO THE ASSESSEE AND REQUESTED HIM TO MAKE ALTERNATE ARRANGEMENT FOR PROSECUTING THE CASE BEFORE THE TRIBUNAL. THE COPY OF THE LETTER ADDRESSED BY THE COUNSEL WAS ALSO ANNEXED TO THE LETTER OF ADJOURNMENT. THE TRIBUNAL, THEREFORE, DIRECTED THE REGIST RY TO ISSUE NOTICE TO THE ASSESSEE ALONG WITH THE WITHDRAWAL LETTER OF THE COUNSEL. FURTHER NOTICE WAS ALSO ISSUED TO THE ASSESSEE BY RPAD AND THE SAME ALSO RETURNED WITH THE REMARKS INSUFFICIENT ADDRESS. IT CAN BE SEEN THAT THE NOTICE S HA VE BEEN ISSUE D TO THE ASSESSEE AT THE ADDRESS GIVEN IN FORM 36 . H OWEVER THE SAME COULD NOT BE SERVED ON THE ASSESSEE A S THE ASSESSEE HAS NOT INTIMATED ANY CHANGE IN HIS ADDRESS. SINCE THE ASSESSEE HAD NOT TAKEN ANY STEP TO PURSUE THE APPEAL NOR INTIMATED THE CHANGE O F ADDRESS , I PRESUME THAT THE ASSESSEE IS NOT INTEREST ED TO PURSUE THE 3 ITA NO. 414 /HYD/20 19 APPEAL . T HEREFORE , THE APPEAL OF THE ASSESSEE IS DISMISSED FOR NON - PROSECUTION WITH THE LIBERTY TO APPROACH THE TRIBUNAL AGAIN IF THERE IS A REASONABLE CAUSE FOR SUCH NON - APPEARANCE. 3. IN THE RESULT, THE ASSESSEE'S APPEAL IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 26TH APRIL, 2021. SD/ - (SMT. P. MADHAVI DEVI) JUDICIAL MEMBER HYDERABAD, DT. 26 .04. 2021. * REDDY GP COPY TO : 1. SHRI RAVI KUMAR KONDURI, 1 - 11 - 57, GOLNAKA, ALWAL, SECUNDERABAD - 500 010 2. ACIT, CIRCLE 15(1), HYDERABAD. 3. PR. C I T - 7 , HYDERABAD. 4. CIT(APPEALS) - 7 , HYDERABAD. 5. DR, ITAT, HYDERABAD. 6. GUARD FILE. BY ORDER SR. PVT. SECRETARY, ITAT, HYDERABAD.