Kumara Homes (P) Limited, Hyderabad V. ITO, Hyderabad

ITA 454/HYD/2010

• Counselvise Citation: [2010] 136 COUNSELVISE.COM (IT) 3189 (ITAT-HYDERABAD)
• Duration Of Justice: 2 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-06-2010
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 04-05-2011
• Assessment Year: 2005-2006
• Appeal Filed On: 23-03-2010
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: H PHANI RAJU
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH A', HYDERABAD BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI AKBER BASHA, ACCOUNTANT MEMEBR ITA NO. 454/HYD/2010 ASSESSMENT YEAR 2005-06 M/S. KUMARA HOMES (P) LTD. 14, AVENUE-4, BANJAARA HILLS, HYDERABAD-34 PAN: AABCK5727A VS. INCOME-TAX OFFICER WARD 2(1) HYDERABAD APPELLANT BY: NONE RESPONDENT BY: SHRI H. PHANI RAJU O R D E R PER N.R.S. GANESAN, JM: THIS APPEAL OF THE ASSESSEE IS DIRECTED AGAINST TH E ORDER OF THE CIT(A)-III, HYDERABAD DATED 12.1.2010 AND PERTA INS TO ASSESSMENT YEAR 2005-06. 2. NOTICE OF HEARING WAS SERVED ON THE ASSESSEE BY RPA D. THE REGISTRY HAS PLACED ON RECORD THE POSTAL ACKNOW LEDGEMENT AS PROOF OF SERVICE OF NOTICE ON THE ASSESSEE. HOW EVER, NO ONE APPEARED FOR ASSESSEE INSPITE OF RECEIPT OF THE NOT ICE BY RPAD. THERE MAY BE VARIOUS REASONS FOR THE ASSESSEE FOR N OT APPEARING BEFORE THIS TRIBUNAL ON 14.6.2010 WHEN THE APPEAL W AS TAKEN UP FOR HEARING. ONE OF THE REASONS, PRESUMABLY, TH E ASSESSEE MAY NOT BE INTERESTED IN PROSECUTING THE APPEAL ANY FURTHER. WHATEVER IT MAY BE BY KEEPING THE PROVISIONS OF RUL E 19 AND 24 OF THE INCOME TAX APPELLATE TRIBUNAL RULES, 1963 TH IS APPEAL OF THE ASSESSEE IS DISMISSED FOR NON PROSECUTION. 3. WE MAKE IT VERY CLEAR THAT IT IS OPEN TO THE ASSESS EE TO MOVE THIS TRIBUNAL FOR RECALLING THE ORDER PROVIDED THERE WAS REASONABLE CAUSE ON THE PART OF THE ASSESSEE FOR NO T APPEARING BEFORE THIS TRIBUNAL ON 14.6.2010 WHEN THE APPEAL W AS TAKEN ITA NO. 454/HYD/2010 M/S. KUMARA HOMES (P) LTD. ============== 2 UP FOR HEARING. WITH THE ABOVE OBSERVATIONS THE AP PEAL OF THE ASSESSEE STANDS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 14TH JUNE, 2010. SD/-/- (AKBER BASHA) ACCOUNTANT MEMBER SD/- (N.R.S. GANESAN) JUDICIAL MEMBER TPRAO HYDERABAD, DATED 14TH JUNE, 2010 COPY FORWARDED TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT(A)-III, HYDERABAD 4 THE CIT-II, HYDERABAD 5. THE DR A BENCH, HYDERABAD