M/s Narayanlal Mundada, Hyderabad V. DCIT, Hyderabad

ITA 926/HYD/2009

• Counselvise Citation: [2010] 136 COUNSELVISE.COM (IT) 3163 (ITAT-HYDERABAD)
• Duration Of Justice: 10 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-07-2010
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 01-07-2010
• Assessment Year: 2004-2005
• Appeal Filed On: 12-08-2009
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: K V N CHARYA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH A', HYDERABAD BEFORE SHRI G.C.GUPTA, VICE PRESIDENT AND SHRI AKBER BASHA, ACCOUNTANT MEMEBR ITA NO.926/HYD/09 : ASSTT . YEAR 2004-05 M/S. NARAYANLAL MUNDADA, HYDERABAD. . ( PAN - ADYPM 1708 J ) V/S. DY. COMMISSIONER OF INCOME TAX, CIRCLE 8(1), HYDERABAD (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SHRI K.V.N.CHARYA O R D E R PER G.C.GUPTA, VICE PRESIDENT: THIS APPEAL BY THE ASSESSEE FOR THE ASSESSMENT YEAR 2004- 05 IS DIRECTED AGAINST THE ORDER OF THE COMMISSIONER OF INCOME- TAX(APPEALS). 2. AT THE TIME OF HEARING ON 1.7.2010, NONE APPEA RED ON BEHALF OF THE ASSESSEE, THOUGH NOTICE OF HEARING SENT BY R.P.A.D. WAS DULY SERVED ON THE APPELLANT. ACKNOWLEDGEMENT CARD IS ALSO AVAILABLE ON RECORD. THERE IS NOT EVEN AN ADJOURNMENT PETITION RECEIVED FROM THE ASSESSEE. AS HELD BY THE HONBLE ITAT, DELHI BENCH I N 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 CASE, WE DISMISS THIS APPEAL IN LIMINE , ITA NO.926/HYD/09 M/S. NARAYANLAL MUNDADA, HYD. 2 WITH LIBERTY TO THE ASSESSEE TO FILE A PETITION TO RECAL L THIS ORDER, IF THERE IS SUFFICIENT CAUSE FOR NON-APPEARANCE ON BEHALF OF THE ASSESSEE ON 1.7.2010. 3. IN THE RESULT, APPEAL OF THE ASSESSEE IS DISMISSED IN LIMINE. ORDER PRONOUNCED IN THE COURT AT THE CONCLUSION OF HE ARING OF THE APPEAL ON 1.7.2010 SD/- SD/- (AKBER BASHA) (G.C.GUPTA) ACCOUNTANT MEMBER VICE PRESIDENT DT/- 1ST JULY, 2010 COPY FORWARDED TO: 1. M/S. NARAYANLAL MUNDADA, C/O. TEJ PRAKASH TOWHNIWA L, ADVOCATE, 4-1-6/B/4, RAMKOTE, HYDERABAD. . 2. DY. COMMISSIONER OF INCOME TAX, CIRCLE 8(1), HYDERA BAD 3. COMMISSIONER OF INCOME-TAX(APPEALS)-III, HYDERABAD. 4. COMMISSIONER OF INCOME-TAX II, HYDERABAD . 5. DEPARTMENTAL REPRESENTATIVE, ITAT, HYDERABAD. B.V.S.