IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM BENCH, VISAKHAPATNAM BEFORE: SHRI SUNIL KUMAR YADAV, JUDICIAL MEMBER AND SHRI BR BASKARAN, ACCOUNTANT MEMBER ITA NO.61/VIZAG/2005 ASSESSMENT YEAR : 2000-01 SMT. THOHIDA SULTANA, VIJAYAWADA ITO, WARD-2(1), VIJAYAWADA (APPELLANT) VS. (RESPONDENT) PAN NO.ACBPT 1176H APPELLANT BY: N O N E RESPONDENT BY: SHRI G.S.S. GOPINATH, DR ORDER PER SHRI S.K. YADAV, JUDICIAL MEMBER:- THIS APPEAL IS PREFERRED BY THE ASSESSEE AGAINST T HE RESPECTIVE ORDER OF THE CIT(A) ON DIFFERENT GROUNDS. THIS APPEAL CA ME UP FOR HEARING ON 3.12.2009 BUT NONE APPEARED ON BEHALF OF THE ASSESS EES. 2. FROM A CAREFUL PERUSAL OF THE RECORD, WE FIND TH AT NOTICE OF HEARING WAS DULY ISSUED UPON THE ASSESSEES AND DESPITE SERV ICE OF NOTICE, NONE APPEARED ON BEHALF OF THE ASSESSEES. WE THEREFORE HAD NO OTHER OPTION EXCEPT TO HEAR THE 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 ISS UES IN DETAIL IN ITS ORDER. SINCE NO INFIRMITY IS NOTICED IN THE ORDER OF THE C IT(A), WE CONFIRM THE SAME. 3. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DIS MISSED. PRONOUNCED IN THE OPEN COURT O N 3.12.2009 SD/- SD/- (BR BASKARAN) (SUNIL KUMAR YADAV) ACCOUNTANT MEMBER JUDICIAL MEMBER VG/SPS VISAKHAPATNAM, DATED 3 RD DECEMBER, 2009 2 COPY TO 1 SMT. THOHIDA SULTANA, D.NO.44-1-25/4, NEAR RAMGOP AL THEATRE, GUNADALA, VIJAYAWADA-520 004 2 THE ITO, WARD-2(1), C.R. BUILDINGS, M.G. ROAD, VI JAYAWADA-520 002 3 THE CIT, VIJAYAWADA 4 THE CIT(A)-I, VIJAYAWADA. 5 THE DR, ITAT, VISAKHAPATNAM. 6 GUARD FILE. BY ORDER SENIOR PRIVATE SECRETARY INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM