NCC-KNR(JV), Hyderabad V. ITO, Secunderabad

ITA 826/HYD/2006

• Counselvise Citation: [2010] 119 COUNSELVISE.COM (IT) 5927 (ITAT-HYDERABAD)
• Duration Of Justice: 3 year(s) 6 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-03-2010
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 24-03-2010
• Assessment Year: 2003-2004
• Appeal Filed On: 19-09-2006
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: H PHANI RAJU

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH A, HYDERABAD BEFORE SHRI G.C.GUPTA, VICE PRESIDENT AND SHRI AKBER BASHA, ACCOUNTANT MEMBE R ITA NO.826/HYD/06 : ASSESSMENT YEAR - 2003 -04 M/S. NCC-KNR(JV), HYDERABAD. (PAN - AACFN 4950 E) V/S INCOME-TAX OFFICER, WARD-6(1), HYDERABAD (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SHRI H.PHANI RAJU O R D E R PER AKBER BASHA, ACCOUNTANT MEMBER: THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDE R OF THE CIT(A) IV, HYDERABAD, DATED 31ST JULY, 2006 AND I T PERTAINS TO ASSESSMENT YEAR 2003-04. 2. AT THE TIME OF HEARING ON 24.3.2010, NONE APPE ARED ON BEHALF OF THE ASSESSEE, THOUGH HEARING ON THIS APPEAL W AS ADJOURNED ON THE PENULTIMATE DATE OF HEARING, VIZ. 11.1.2010 AT THE REQUEST OF THE LEARNED COUNSEL FOR THE ASSESSEE, DULY ANNOUNCING THE ADJ OURNED DATE, VIZ. 24.3.2010, IN THE OPEN COURT. ON AS MANY AS SEVE N OCCASIONS EARLIER, HEARING ON THIS APPEAL WAS ADJOURNED AT THE REQUEST OF THE PARTIES. THERE IS NOT EVEN AN ADJOURNMENT PETITION P REFERRED BY THE ASSESSEE THIS TIME. 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 T HE TIME OF HEARING. ONE OF THE REASONS MIGHT BE A DESIGN OR ABSEN CE OF NEED TO 2 PROSECUTE THE APPEAL. BY FOLLOWING THE SAID DECISION AN D CONSIDERING THE FACTS AND CIRCUMSTANCES OF THE PRESENT CASE, WE DISMISS THIS A PPEAL IN LIMINE, WITH LIBERTY TO THE ASSESSEE TO FILE A PETITION TO RECALL THIS ORDER, IF THERE IS SUFFICIENT CAUSE FOR NON-APPEARANCE ON BEHALF OF THE ASSESSEE ON 24.3.2010. 3. IN THE RESULT, APPEAL OF THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE COURT ON 24.3.2010. SD/- SD/ - (G.C.GUPTA) (AKBER BASHA) VICE PRESIDENT. ACCOUNTANT MEMBER. DT/- 24TH MARCH, 2010. COPY FORWARDED TO: 1. M/S. NCC-KNR(JV), C/O. CA SAMUEL NAGADESI, 408, SRI RAMAKRISHNA TOWERS, BESIDES IMAGE HOSPITALS, AMEERPET, HYDERABAD. 2. INCOME TAX OFFICER, WARD 6(1), HYDERABAD. 3. COMMISSIONER OF INCOME TAX (APPEALS) IV, HYDERABAD 4. COMMISSIONER OF INCOME TAX AP III HYDERABAD 5. THE D.R., ITAT, HYDERABAD. B.V.S.