Dolphin Hotels Limited, R.R.Dist V. ACIT, Circle-16(2), Hyderabad

ITA 45/HYD/2012

• Counselvise Citation: [2012] 140 COUNSELVISE.COM (IT) 66488 (ITAT-HYDERABAD)
• Duration Of Justice: 10 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-11-2012
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2008-2009
• Appeal Filed On: 13-01-2012
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: M H NAIK

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH A', HYDERABAD BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI SAKTIJIT DEY, JUDICIAL M EMBER ITA NO.45/HYD/2012 : ASSTT. YEAR 2008-09 M/S. DOLPHIN HOTELS LIMITED, R.R. DISTRICT. ( PAN - AAACD 7740 B ) V/S. ASSTT. COMMISSIONER OF INCOME - TAX CIRCLE 16(2), HYDERABAD. (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SHRI M.H.NAIK DATE OF HEARING 21.11.2012 DATE OF PRONOUNCEMENT 21.11.2012 O R D E R PER SAKTIJIT DEY, JUDICIAL MEMBER: THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE COMMISSIONER OF INCOME-TAX(APPEALS)-V, HYDER ABAD DATED 18.11.2011 FOR THE ASSESSMENT YEAR 2008-09. 2. AT THE TIME OF HEARING ON 21.11.2012, NONE APP EARED ON BEHALF OF THE ASSESSEE, THOUGH THE NOTICE OF HEARIN G WAS DULY SERVED ON THE ASSESSEE. HEARING ON THE APPEAL WAS ADJOURNE D ON AN EARLIER OCCASION AT THE REQUEST OF THE LEARNED COUNSEL FOR THE ASSESSEE. THIS TIME, THERE IS NOT EVEN AN ADJOURNMENT PETITION FRO M THE LEARNED COUNSEL FOR THE ASSESSEE. IN THIS VIEW OF THE MATT ER, IT APPEARS THAT THE ASSESSEE IS NOT INTERESTED IN PURSUING THESE AP PEALS BEFORE THE TRIBUNAL. AS HELD BY THE HONBLE ITAT, DELHI BENC H IN THE CASE OF CIT V/S. MUTLIPLAN INDIA LIMITED (38 ITD 320), THERE MA Y BE VARIOUS ITA NO.45/.HYD/2012 M/S. DOLPHIN HOTELS LIMITED, RAMOJI FILM CITY, 2 REASONS FOR THE APPELLANT TO REMAIN ABSENT AT THE T IME OF HEARING. ONE OF THE REASONS MIGHT BE A DESIGN OR ABSENCE OF NEED TO PROSECUTE THE APPEAL. FOLLOWING THE SAID DECISION AND CONSIDERIN G THE FACTS AND CIRCUMSTANCES OF THE PRESENT CASE, WE DISMISS THIS APPEAL IN LIMINE , WITH LIBERTY TO THE ASSESSEE TO FILE A PETITION TO SEEK RECALL THIS ORDER, IF THERE IS SUFFICIENT CAUSE FOR NON-APPEARANCE ON BEH ALF OF THE ASSESSEE ON 21.11.2012. 3. IN THE RESULT, APPEAL OF THE ASSESSEE IS DISMI SSED IN LIMINE. ORDER PRONOUNCED IN THE COURT AT THE CONCLUSION O F HEARING OF THE APPEAL ON 21 NOVEMBER, 2010 SD/- SD/- DT/- 21 ST NOVEMBER, 2012 COPY FORWARDED TO: 1. M/S. DOLPHIN HOTELS LIMITED, HOTEL SITARA, RAMOJI FILM CITY, RANGA REDDY DISTRICT. 2. ASSTT. COMMISSIONER OF INCOME - TAX, CIRCLE 16(2) HYDERABAD 3. COMMISSIONER OF INCOME - TAX(APPEALS) - V, HYDERABAD. 4. COMMISSIONER OF INCOME - TAX IV HYDERABAD 5. DEPARTMENTAL REPRESENTATIVE, ITAT, HYDERABAD. B.V.S. (CHANDRA POOJARI) (SAKTIJIT DEY) ACCOUNTANT MEMBER JUDICIAL MEMBER