Sri B. Narasimha Reddy, Hyderabad V. DCIT, Central Circle-6, Hyderabad

ITA 535/HYD/2011

• Counselvise Citation: [2011] 119 COUNSELVISE.COM (IT) 6640 (ITAT-HYDERABAD)
• Duration Of Justice: 1 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-05-2011
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2002-2003
• Appeal Filed On: 29-03-2011
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: NIVEDITA BISWAS

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD A BENCH, HYDERABAD BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER (SMC ) ITA NO.535/HYD/2011 ASSESSMENT YEAR 2002-03 SHRI B NARASIMHA REDDY, HYDERABAD (PAN AEGPB 1896 P) VS THE DVIT, CENTRAL CIRC LE, HYDERABAD APPELLANT RESPONDENT APPELLANT BY : NONE RESPONDENT BY : SMT NIVEDITA BISWAS, CIT (DR) ORDER PER CHANDRA POOJARI, ACCOUNTANT MEMBER: THIS APPEAL PREFERRED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER PASSED BY THE CIT(A) I DATED 07.01.2011 AND PERTAINS TO THE ASSESSMENT YEAR 2002-03 2. AT THE TIME OF HEARING ON 02.05.2011, NONE AP PEARED ON BEHALF OF THE ASSESSEE AND NO APPLICATION FOR ADJOURNMENT WAS ALSO FILED. HENCE, WE ARE OF THE OPINION THAT THE ASSESSEE IS NOT INTE RESTED IN PROSECUTING THIS APPEAL. AS HELD BY THE HONBLE ITAT, DELHI BENCH I N THE CASE OF CIT VS. MULTIPLAN INDIA LIMITED (38 ITD 320), THERE MAY BE VARIOUS REASONS FOR THE ASSESSEE TO REMAIN ABSENT AT THE TIME OF HEARING. ONE OF THE REASONS MIGHT BE A DESIGN OR ABSENCE OF NEED TO PROSECUTE THE APP EAL. BY FOLLOWING THE SAID DECISION AND CONSIDERING THE FACTS AND CIRCUMS TANCES OF THE PRESENT CASE, WE DISMISS THIS APPEAL IN LIMINE. ITA NO..535/H//2011 SHRI B. NARASIMHA REDDY, HYDERABAD 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS D ISMISSED. ORDER PRONOUNCED IN THE OPEN COURT O N: 02.05.2011 S D/- (CHANDRA POOJARI) ACCOUNTANT MEMBER (SMC) DATED THE 2 ND MAY, 2011 COPY FORWARDED TO: 1. M/S CH. PARTHASARATHY & CO., 1-1-298/B/3, 1 ST FLOOR, SOWBHAGYA AVENUE, ST.NO.1, ASHOKNAGAR, HYDERABAD-20. 2. SHRI B. NARASIMHA REDDY, 10-3-152/A/101, SANCHER PA LACE, HYDERABAD. 3. THE DCIT, CENTRAL CIRCLE 6, HYDERABAD 4. THE CIT(A) I, HYDERABAD 5. THE CIT, HYDERABAD 6. THE DR, ITAT, HYDERABAD NP