Smt Chandrika Magani, Hyderabad V. ITO, Hyderabad

ITA 54/HYD/2010

• Counselvise Citation: [2010] 135 COUNSELVISE.COM (IT) 6232 (ITAT-HYDERABAD)
• Duration Of Justice: 9 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-11-2010
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2004-2005
• Appeal Filed On: 13-01-2010
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: K E SUNIL BABU
• Keywords: Application of stay
• Section: 2

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH B', HYDERABAD BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI AKBER BASHA, ACCOUNTANT MEMBER I.T.A. NO.54/HYD/2010 (ASSESSMENT YEAR 2004-05) SMT. CHANDRIKA MAGANI HYDERABAD PAN: AFKPM2095N VS. THE INCOME-TAX OFFICER WARD 6(1), HYDERABAD APPELLANT RESPONDENT APPELLANT BY: NONE RESPONDENT BY: SHRI K.E. SUNIL BABU O R D E R PER NRS GANESAN, JM: THIS APPEAL OF THE ASSESSEE IS DIRECTED AGAINST TH E ORDER OF THE CIT(A)-IV, HYDERABAD DATED 27.4.2009 AND PERTAINS T O ASSESSMENT YEAR 2004-05. THIS APPEAL OF THE ASSESSEE WAS PREP ONED TO 17.2.2010 FROM 3.3.2010 BY THE ORDER PASSED BY THE TRIBUNAL O N THE STAY APPLICATION FILED BY THE ASSESSEE. THE TRIBUNAL SP ECIFICALLY STATED THAT THE DATE OF HEARING WAS ANNOUNCED IN THE OPEN COURT , THEREFORE, THERE IS NO NEED FOR SERVING A SEPARATE NOTICE ON THE PAR TIES. IN SPITE OF THAT SEVERAL NOTICES WERE ISSUED TO THE ASSESSEE BY RPAD AND ALL THE NOTICES WERE RETURNED WITH AN ENDORSEMENT 'PARTY LE FT'. THE CASE WAS ADJOURNED FROM 17.2.2010 TO 6.5.2010. ON 6.5.2010 THE CASE WAS AGAIN ADJOURNED TO 12.8.2010 ON THE REQUEST OF THE COUNSEL FOR THE ASSESSEE. ON 12.8.2010 THE APPEAL WAS AGAIN ADJOUR NED TO 8.11.2010 AT THE REQUEST OF THE ASSESSEE'S COUNSEL. ON 8.11. 2010 WHEN THE APPEAL WAS TAKEN UP FOR HEARING NO ONE WAS PRESENT FOR THE ASSESSEE. 2. THERE MAY BE VARIOUS REASONS FOR THE ASSESSEE FO R NOT APPEARING BEFORE THIS TRIBUNAL ON 8.11.2010 WHEN TH E APPEAL WAS TAKEN UP FOR HEARING, EVEN THOUGH SHE KNOWS THE DAT E OF HEARING. ONE OF THE REASONS, PRESUMABLY, THE ASSESSEE MAY NOT BE INTERESTED IN PROSECUTING HER APPEAL. WHATEVER MAY BE THE REASON , BY KEEPING THE I.T.A. NO.54/HYD/2010 SMT. CHANDRIKA MAGANI ================== 2 PROVISIONS OF PROVISO TO RULE 24 OF THE INCOME TAX APPELLATE TRIBUNAL RULES, 1963 IN MIND THIS APPEAL OF THE ASSESSEE IS DISMISSED FOR NON- PROSECUTION. 3. HOWEVER, IT IS MADE CLEAR THAT IT IS OPEN TO THE ASSESSEE TO MOVE THIS TRIBUNAL WITH PROPER APPLICATION PROVIDED THER E WAS SUFFICIENT CAUSE ON THE PART OF THE ASSESSEE FOR NON APPEARING BEFORE THIS TRIBUNAL ON 8.11.2010 WHEN THE APPEAL WAS TAKEN UP FOR HEARING. WITH THE ABOVE OBSERVATIONS, THE APPEAL OF THE ASSESSEE STANDS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 8 TH NOVEMBER, 2010. SD/- (AKBER BASHA) ACCOUNTANT MEMBER SD/- (N.R.S. GANESAN) JUDICIAL MEMBER HYDERABAD, DATED 8TH NOVEMBER, 2010 TPRAO COPY FORWARDED TO: 1. SMT. CHANDRIKA MAGANI, W/O. SRI M.U. SHANKAR RAO , H.NO. 6-3- 609/10A, FLAT NO. 202, SRI SAI RESIDENCY, ANAND NAG AR COLONY, HYDERABAD. 2. THE INCOME-TAX OFFICER, WARD 6(1), HYDERABAD. 3. THE CIT(A)-IV, HYDERABAD 4 THE CIT-III, HYDERABAD 5. THE DR B BENCH, ITAT, HYDERABAD