IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES B (SMC) : HYDERABAD BEFORE SHRI D. MANMOHAN, VICE PRESIDENT ITA.NO.831/HYD/2016 ASSESSMENT YEAR 2005-2006 SMT. (DR) MALATHI SESHADRI SECUNDERABAD. PAN BQKPS5458R VS. THE INCOME TAX OFFICER (INTERNATIONAL TAXATION), HYDERABAD. (APPELLANT) (RESPONDENT) FOR ASSESSEE : -NONE- FOR REVENUE : MR. K.J. RAO DATE OF HEARING : 03.10.2016 DATE OF PRONOUNCEMENT : 03.10.2016 ORDER PER D. MANMOHAN, V.P. THIS APPEAL IS FILED AT THE INSTANCE OF THE ASSESSEE. I N FORM-36 THE ADDRESS FOR SERVICE OF NOTICE IS THAT OF M /S. SEKHAR & SURESH, C.A. AT THE TIME OF FILING OF THE APPEAL SEVER AL DEFECTS IN THE APPEAL MEMO WERE POINTED OUT AND, AS PER THE RULES PRESCRIBED, THE DEFECTS HAVE TO BE RECTIFIED WITHIN 10 D AYS. TILL DATE NEITHER THE ASSESSEE NOR HIS REPRESENTATIVE RECTIFIE D THE DEFECTS. IN FACT, NO ONE HAS FILED THEIR POWER OF ATTORN EY ON BEHALF OF THE ASSESSEE. NOTICE SENT AT THE ADDRESS GIVEN IN FOR M-36 WAS DULY ACKNOWLEDGED BUT TODAY, WHEN THE CASE IS CALLED-U P FOR HEARING, NONE APPEARED ON BEHALF OF THE ASSESSEE. UN DER THESE CIRCUMSTANCES, WE HAVE NO OTHER ALTERNATIVE EXCEPT TO DI SMISS THE APPEAL FILED BY THE ASSESSEE AS DEFECTIVE AS PER RULE 9(3)/12 OF THE APPELLATE TRIBUNAL RULES, 1963. EVEN OTHERWISE, IN THE ABSENCE OF PLACING ANY MATERIAL TO CONTRADICT THE FINDI NGS OF THE CIT(A), WE DO NOT FIND ANY REASON TO INTERFERE WITH THE ORDER OF THE 2 ITA.NO.831/HYD/2016 SMT. (DR). MALATHI SESHADRI, SECUNDERABAD. LD. CIT(A). AS PRONOUNCED IN THE OPEN COURT, THE APPEA L FILED BY THE ASSESSEE IS DISMISSED. SD/- (D.MANMOHAN) VICE PRESIDENT HYDERABAD, DATED 03 RD OCTOBER, 2016 VBP/- COPY TO: 1. SMT. (DR). MALATHI SESHADRI, SECUNDERABAD. C/O. M /S. SEKHAR & SURESH, CHARTERED ACCOUNTANTS, 133/4, R.P. ROAD, SECUNDERABAD 500 003. 2. THE INCOME TAX OFFICER (INTERNATIONAL TAXATION)-I, HYDERABAD. 3. CIT(A)-10, HYDERABAD. 4. CIT-(IT & TP), HYDERABAD. 5. DEPARTMENTAL REPRESENTATIVE ITAT, B (SMC) BENCH , HYDERABAD 6. GUARD FILE.