Catalytic Software Ltd, Hyderabad V. DCIT, Circle-1(2), Hyderabad

ITA 867/HYD/2011

• Counselvise Citation: [2012] 140 COUNSELVISE.COM (IT) 61827 (ITAT-HYDERABAD)
• Duration Of Justice: 11 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-04-2012
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2005-2006
• Appeal Filed On: 10-05-2011
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: RAO

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD B BENCH, HYDERABAD BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER & SMT. ASHA VIJAYARAGHAVAN, JUDICIAL MEMBER ITA NO.867/HYD/2011 ASSESSMENT YEAR 2005-06 M/S CATALYTIC SOFTWARE LTD., HYDERABAD (PAN AABCC5528K) VS THE DY.CIP, CIRCLE 2, HYDERABAD APPELLANT RESPONDENT APPELLANT BY : NONE RESPONDENT BY : SHRI M.S. RAO, DR DATE OF HEARING : 9.4.2012 DATE OF PRONOUNCEMENT : 9.4.2012 ORDER PER ASHA VIJAYARAGHAVAN, JM: THIS APPEAL PREFERRED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER PASSED BY THE CIT(A)- III, HYDERABAD DATED 10 .3.2011 AND PERTAINS TO THE ASSESSMENT YEAR 2005-06. 2. AT THE TIME OF HEARING ON 09.4.2012, NONE APPE ARED ON BEHALF OF THE ASSESSEE. NO APPLICATION FOR ADJOURNMENT HA S ALSO BEEN FILED BY THE ASSESSEE. AS HELD BY THE HONBLE ITAT, DELH I BENCH IN THE CASE OF CIT VS. MULTIPLAN INDIA LIMITED (38 ITD 320 ), THERE MAY BE VARIOUS REASONS FOR THE APPELLANT TO REMAIN ABSENT AT THE TIME OF HEARING. ONE OF THE REASONS MIGHT BE A DESIGN OR A BSENCE OF NEED TO PROSECUTE THE APPEAL. FOLLOWING THE SAID DECISION A ND CONSIDERING THE FACTS AND CIRCUMSTANCES OF THE PRESENT CASE, WE DISMISS THIS APPEAL IN LIMINE. ASSESSEE IS AT LIBERTY TO SEEK R ECALL OF THIS ORDER, IF THERE IS JUSTIFIED REASON FOR ITS ABSENCE ON THE DA TE OF HEARING ON 9.4.2012. ITA NO.867/H/2011 M/S CATALYSTIC SOFTWARE LTD, HYD 2 3. IN THE RESULT, THE APPEAL FILED BY THE ASS ESSEE IS DISMISSED IN LIMINE AS UN-ADMITTED. ORDER PRONOUNCED IN THE OPEN COURT ON: 9.4.2012 SD/- SD/- ( CHANDRA POOJARI ) (A SHA VIJAYARAGHAVAN) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED THE 9TH APRIL, 2012 COPY FORWARDED TO: 1. M/S CATALYTIC SOFTWARE LTD., NEW ORAVILLA, KANCHA I MARAT MAHESWARAM MANDAL, HYDERABAD 2. DCIT CIRCLE, 1(2) HYDERABAD 3. THE CIT(A) III, HYDERABAD 4. THE CIT, HYDERABAD 5. THE DR, ITAT, HYDERABAD NP/