Nitya Laboratories Limited, Hyderabad V. DCIT, Hyderabad

ITA 791/HYD/2010

• Counselvise Citation: [2010] 135 COUNSELVISE.COM (IT) 6462 (ITAT-HYDERABAD)
• Duration Of Justice: 2 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-08-2010
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2004-2005
• Appeal Filed On: 28-05-2010
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: V SRINIVAS

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH A', HYDERABAD BEFORE SHRI N.R.S. GANESAN AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMEBR ITA NO.791/HYD/2010 : ASSTT. YEAR 2004- 05 M/S NITYA LABORATORIES LIMITED HYDERABAD (PAN AAACN 8030 E) VS DCIT, CIRCLE 16(1), HYDERABAD (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SHRI V. SRINIVAS O R D E R PER CHANDRA POOJARI, ACCOUNTANT MEMBER: THIS APPEAL PREFERRED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER PASSED BY THE CIT(A)-V, HYDERABAD DATED 23.3 .2010 AND PERTAINS TO THE ASSESSMENT YEAR 2004-05. 2. AT THE TIME OF HEARING ON 18.8.2010, NONE APPE ARED ON BEHALF OF THE ASSESSEES. NO APPLICATION FOR ADJOURNMENT IS ALSO FILED BY THE ASSESSEE. AS HELD BY THE HONBLE ITAT, DELHI BENCH IN THE CASE OF CIT V/S. MUTLIPLAN INDIA LIMITED (38 ITD 320), THERE MAY BE VARIOUS REASONS FOR THE APPELLANT TO REMAIN ABSENT AT THE TIM E OF HEARING. ONE OF THE REASONS MIGHT BE A DESIGN OR ABSENCE OF NEED TO P ROSECUTE THE APPEAL. FOLLOWING THE SAID DECISION AND CONSIDERING TH E FACTS AND CIRCUMSTANCES OF THE PRESENT CASES, WE DISMISS THIS APPEAL IN LIMINE , WITH LIBERTY TO THE ASSESSEES TO FILE A PETITION TO RECAL L THIS ORDER, IF THERE IS SUFFICIENT CAUSE FOR NON-APPEARANCE ON BEHALF OF THE ASSESSEES ON 18.8.2010. ITA NO.719/H/2010 M/S NITYA LABORATORIES LTD., HYDERABAD 2 3. IN THE RESULT, THE APPEAL OF THE ASSESSEE STANDS DIS MISSED. ORDER PRONOUNCED IN THE OPEN COURT AT THE CONCLUSION OF HEARING OF THE APPEAL ON 18.8.2010. SD/- SD/- N.R.S. GANESAN (CHANDRA POOJARI) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED THE 18 TH AUGUST, 2010 COPY FORWARDED TO: 1. M/S NITYA LABORATORIES LIMITED, A-49, MADHURA NAGA R, HYDERABAD 2. THE DCIT, CIRCLE 16(1), HYDERABAD 3. THE CIT(A) V, HYDERABAD 4 THE CIT, HYDERABAD 5. DEPARTMENTAL REPRESENTATIVE, ITAT, HYDERABAD. NP