M/s Taher Ali Industries &Projects (P)Ltd., Hyderabad V. ACIT, Hyderabad

ITA 843/HYD/2008

• Counselvise Citation: [2010] 135 COUNSELVISE.COM (IT) 6417 (ITAT-HYDERABAD)
• Duration Of Justice: 2 year(s) 3 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-09-2010
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: B
• Next Hearing Date: 02-09-2010
• Assessment Year: 2004-2005
• Appeal Filed On: 07-05-2008
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: VASUNDHARA SINHA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH B', HYDERABAD BEFORE SHRI G.C.GUPTA, VICE PRESIDENT AND SHRI AKBER BASHA, ACCOUNTANT MEMBER ITA NO.720/HYD/07 : ASSTT . YEAR 2003-04 ITA NO.843/HYD/08 : ASSTT . YEAR 2004-05 ITA NO.1482/HYD/08 : ASST T. YEAR 2005-06 ITA NO.807/HYD/09 : ASSTT . YEAR 2006-07 M/S. TAHER ALI INDUSTRIES & PROJECTS (P) LIMITED, HYDERABAD ( PAN - AABCT 4110 E ) V/S. ASST. COMMISSIONER OF INCOME TAX, CIRCLE 2(3) /ADDL. COMMISSIONER OF INCOME-TAX, RANGE-2, HYDERABAD (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SMT. VASUNDHARA SINHA. O R D E R PER G.C.GUPTA, VICE PRESIDENT: THESE FOUR APPEALS BY THE ASSESSEE FOR THE ASSESSMENT YEARS 2003-04 TO 2006-07 ARE DIRECTED AGAINST THE ORDERS OF THE COMMISSIONER OF INCOME-TAX (APPEALS). 2. AT THE TIME OF HEARING ON 2ND SEPTEMBER, 2010, NONE APPEARED ON BEHALF OF THE ASSESSEE, DESPITE SERVICE OF NOT ICE OF HEARING ON THE ASSESSEE. THOUGH A PETITION SEEKING ADJOURNMENT O F HEARING WAS FILED, IN THE ABSENCE OF ANY JUSTIFICATION OR REASONABL E CAUSE FOR SUCH A REQUEST FOR ADJOURNMENT AND SINCE HEARING ON THESE APP EALS WAS ITA NO.720/HYD/07 AND THREE OTHERS M/S. TAHER ALI INDUSTRIES & PROJECTS (P) LTD, HYD 2 ADJOURNED ON AS MANY AS FIVE OCCASIONS AT THE REQUEST OF T HE ASSESSEE OR ITS COUNSEL, WE HAVE REJECTED THE SAME. IN THIS VIEW OF THE MATTER, IT APPEARS THAT THE ASSESSEE IS NOT INTERESTED IN PURSUING THE SE APPEALS BEFORE THE TRIBUNAL. AS HELD BY THE HONBLE ITAT, DE LHI 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 ABSENCE OF NEED TO PROSECUTE THE APPEAL. FOLLOWING THE SAID DECISION AND CONSIDERING TH E FACTS AND CIRCUMSTANCES OF THE PRESENT CASE, WE DISMISS THESE APPEALS IN LIMINE , WITH LIBERTY TO THE ASSESSEE TO FILE A PETITION TO SEEK RECALL THIS ORDER, IF THERE IS SUFFICIENT CAUSE FOR NON-APPEARANCE ON BEHALF OF THE ASSESSEE ON 2.9.2010. 3. IN THE RESULT, ALL THE FOUR APPEALS OF THE ASSESSEE ARE DISMISSED IN LIMINE. ORDER PRONOUNCED IN THE COURT AT THE CONCLUSION OF HE ARING OF THE APPEAL ON 2 SEPTEMBER, 2010 SD/- SD/- (AKBER BASHA) (G.C.GUPTA) ACCOUNTANT MEMBER VICE PRESIDENT DT/- 2ND SEPTEMBER, 2010 COPY FORWARDED TO: 1. M/S. TAHER ALI INDUSTRIES & PROJECTS (P) LIMITED, F LAT NO.102, 103, PAVANI AVENUE, RAJ BHAVAN ROAD, SOMAJIGUDA, HYDERABAD-82 ITA NO.720/HYD/07 AND THREE OTHERS M/S. TAHER ALI INDUSTRIES & PROJECTS (P) LTD, HYD 3 2. ADDL. COMMISSIONER OF INCOME-TAX RANGE-2, HYDERABAD. 3. ASSTT. COMMISSIONER OF INCOME TAX, CIRCLE 2(3), HYDERA BAD. 4. COMMISSIONER OF INCOME-TAX(APPEALS) VI, HYDERABAD 5. COMMISSIONER OF INCOME-TAX II HYDERABAD. DEPARTMENTAL REPRESENTATIVE, ITAT, HYDERABAD. B.V.S.