CV Radhakrishna, Tirupathi V. ACIT, Central Circle, Tirupathi

ITA 659/HYD/2011

• Counselvise Citation: [2011] 119 COUNSELVISE.COM (IT) 6639 (ITAT-HYDERABAD)
• Duration Of Justice: 1 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-05-2011
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2002-2003
• Appeal Filed On: 15-04-2011
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: V SRINIVAS

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD A BENCH, HYDERABAD BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER (SMC) ITA NO.658/H/2011 ASSESSMENT YEAR : 2002-0 3 ITA NO.659/H/2011 ASSESSMENT YEAR : 2004-0 5 SHRI C.V. RADHAKRISHNA, TIRUPATHI (PAN AIWPR8718 G) VS THE ACIT, CENTRAL CIRCLE, TIRUPATHI APPELLANT RESPONDENT APPELLANT BY : NONE RESPONDENT BY : SHRI V. SRINIVAS ORDER THESE TWO APPEALS PREFERRED BY THE ASSESSEE ARE DIRECTED AGAINST THE COMMON ORDER PASSED BY THE CIT(A) VII, HYDERA BAD DATED 2.2.2011 AND PERTAINS TO THE ASSESSMENT YEARS 2002-03 AND 20 04-05. 2. AT THE TIME OF HEARING ON 18.5.2011, NONE APP EARED ON BEHALF OF THE ASSESSEE AND NO APPLICATION FOR ADJOURNMENT WAS ALSO FILED. HENCE, I AM OF THE OPINION THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTING THESE TWO APPEALS. AS HELD BY THE HONBLE ITAT, DELHI BENCH IN 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, I DISMISS THESE APPEALS IN LIMINE. ITA NOS.658 & 659/H/2011 SHRI C V. RADHAKRISHNA, TIRUPATHI 4. IN THE RESULT, THE APPEALS OF THE ASSESSEE ARE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT O N: 18.5.2011 SD/- (CHANDRA POOJARI) ACCOUNTANT MEMBER (SMC) DATED THE 18 TH MAY, 2011 COPY FORWARDED TO: 1. SHRI K.V. NARASIMHAN & CO., 475 TILAK ROAD, TIRUPA THI, C/O SHRI C.V. RADHAKRISHNA 19-9-52, OLD TIRUCHANOOR , TIRUPATHI. 2. THE ACIT, CENTRAL CIRCLE, TIRUPATHI 3. THE CIT(A) IV, HYDERABAD 4. THE CIT, TIRUPATHI & HYDERABAD 5. THE DR, ITAT, HYDERABAD NP