Sri Peddu Sankara Rao, Vijayawada, Hyderabad V. The DCIT, Central Circle, Vijayawada

ITA 447/VIZ/2010

• Counselvise Citation: [2010] 135 COUNSELVISE.COM (IT) 2720 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 1 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-10-2010
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2002-2003
• Appeal Filed On: 07-09-2010
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: T L PETER
• Assessee Lawyers: N O N E
• Section: 2

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM BENCH, VISAKHAPATNAM BEFORE: SHRI SUNIL KUMAR YADAV, JUDICIAL MEMBER AND SHRI BR BASKARAN, ACCOUNTANT MEMBER ITA NO . 447/ VIZAG/ 20 10 ASSESSMENT YEAR : 2002 - 03 PEDDU SANKARA RAO VIJAYAWADA DCIT CENTRAL CIRCLE VIJAYAWADA (APPELLANT) VS. (RESPONDENT) PAN NO. AEQPP 7501M APPELLANT BY: N O N E RESPONDENT BY: SHRI T.L. PETER, DR ORDER PER SHRI S.K. YADAV, JUDICIAL MEMBER : - TH I S APPEAL IS PREFERRED BY THE ASSESSEE AGAINST T HE RESPECTIVE ORDER OF THE CIT(A) ON DIFFERENT GROUNDS. TH IS APPEAL CAME UP FOR HEARING ON 25.10.2010 BUT NONE APPEARED ON BEHALF OF THE ASSESSEES. 2. FROM A CAREFUL PERUSAL OF THE RECORD , WE FIND THAT NOTICE OF HEARING W AS DULY ISSUED UPON THE ASSESSEES AND DESPITE SERVICE OF NOTICE, NONE APPEARED ON BEHALF OF THE ASSESSEES. WE THEREFORE HAD NO OTHER OPTION EXCEPT TO HEAR T HE APPEAL EX - PARTE AND ACCORDINGLY THE REVENUE WAS HEARD. WE HAVE CAREFULLY EXAMINED THE ORDER OF THE CIT(A) ON THE IMPUGNED ISSUES AND WE FIND THAT CIT(A) HAS ADJUDICATED ALL THE ISSUES IN DETAIL IN ITS ORDER. SINCE NO INFIRMITY IS NOTICED IN THE ORDER OF THE CIT(A), WE CONFIRM THE SAME. 3. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DISMISSED. PRONOUNCED IN THE OPEN COURT ON 29.10 . 20 10 SD/ - SD/ - (BR BASKARAN) (SUNIL KUMAR YADAV) ACCOUNTANT MEMBER JUDICIAL MEMBER VG/SPS VISAKHAPATNAM, DATED 29 TH OCTOBER , 20 10 2 COPY TO 1 S. RAMA RAO, ADVOCATE, 102, SHRIYAS ELEGANCE, DOOR NO.3 - 6 - 643, ST.NO.9, HIMAYATNAGAR, HYDERABAD - 500 029. 2 DCIT, CENTRAL CIRCLE, VIJAYAWADA 3 THE CI T, VIJAYAWADA 4 THE CIT (A) , VIJAYAWADA 5 THE DR, ITAT, VISAKHAPATNAM. 6 GUARD FILE. BY ORDER SENIOR PRIVATE SE CRETARY INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM