M/s Wipro Ltd., Hyderabad V. DCIT, Hyderabad

ITA 644/HYD/2009

• Counselvise Citation: [2010] 119 COUNSELVISE.COM (IT) 5899 (ITAT-HYDERABAD)
• Duration Of Justice: 9 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-03-2010
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 02-03-2010
• Assessment Year: 2004-2005
• Appeal Filed On: 15-05-2009
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: A PATRA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH A', HYDERABAD BEFORE SHRI G.C.GUPTA, VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMEBR ITA NO.644/HYD/09 (ASSESSMENT YEAR 2004-05 M/S. WIPRO LTD. (QUANTECH GLOBAL SERVICES LIMITED SINCE MERGED) BANGALORE. ( PAN AAACQ 0681 N ) V/S. DY. COMMISSIONER OF INCOME- TAX, CIRCLE 16(3), HYDERABAD. (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SHRI A.PATRA CIT-DR O R D E R PER CHANDRA POOJARI, ACCOUNTANT MEMBER: THIS APPEAL OF THE ASSESSEE FOR THE ASSESSMENT YEAR 2004- 05 IS DIRECTED AGAINST THE ORDER OF COMMISSIONER OF INCOM E-TAX-IV, HYDERABAD DATED 10.12.2008 PASSED UNDER S.263 OF THE I NCOME-TAX ACT, 1961. 2. AT THE TIME OF HEARING ON 2.3.2010, NONE APPEAR ED ON BEHALF OF THE ASSESSEE DESPITE NOTICE. THERE IS NOT EVEN A N ADJOURNMENT PETITION RECEIVED FROM THE ASSESSEE. AS HELD BY THE HONBLE ITAT, DELHI BENCH IN THE CASE OF CIT V/S. MUTLI PLAN INDIA ITA NO.644/HYD/09 M/S. WIPRO LTD. (QUANTECH GLOBAL SERVICES LIMITED SINCE MERGE D) BANGALORE. 2 LIMITED (38 ITD 320), THERE MAY BE VARIOUS REASONS FOR THE APPELLANT TO REMAIN ABSENT AT THE TIME OF HEARING. ONE OF THE REASONS MIGHT BE A DESIGN OR ABSENCE OF NEED TO PROSECUTE THE APPEAL. FO LLOWING THE SAID DECISION AND CONSIDERING THE FACTS AND CIRCUMSTANCES OF TH E PRESENT CASE, WE DISMISS THIS APPEAL IN LIMINE , WITH LIBERTY TO THE ASSESSEE TO FILE A PETITION TO RECALL THIS ORDER, IF THE RE IS SUFFICIENT CAUSE FOR NON-APPEARANCE ON BEHALF OF THE ASSESSEE ON 2.3.201 0. 3. IN THE RESULT, APPEAL OF THE ASSESSEE IS DISMISSED IN LIMINE. ORDER PRONOUNCED IN THE COURT AT THE CONCLUSION OF HE ARING OF THE APPEAL ON 2 MARCH, 2010 SD/- SD/- (G.C.GUPTA) (CHANDRA POOJARI) VICE PRESIDENT ACCOUNTANT MEMBER DT/- 2ND MARCH, 2010 COPY FORWARDED TO: 1. M/S. WIPRO LTD. (QUANTECH GLOBAL SERVICES LIMITED SINCE MERGED) C/O. SHRI K..PRADEEP, 20, FLAT NO.101, EDEN PARK, VIMAL MALLYA ROAD, BANGALORE- 560 001. 2. DY. COMMISSIONER OF INCOME-TAX, CIRCLE-16(3), HYDERA BAD . 3. COMMISSIONER OF INCOME-TAX IV, HYDERABAD. 4. THE DEPARTMENTAL REPRESENTATIVE, ITAT, HYDERABAD. 5 B.V.S.