Rajkumar Rekulapelly , Warangal V. Income Tax Officer, Ward-4, Warangal

ITA 932/Hyd/2019

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 3870 (ITAT-HYDERABAD)
• Duration Of Justice: 5 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-11-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB-A
• Next Hearing Date: 20-11-2019
• Assessment Year: 2010-2011
• Appeal Filed On: 31-05-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 147; 144

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH A - SMC, HYDERABAD BEFORE SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER ITA NO.932/HYD/2019 ASSESSMENT YEAR: 2010 - 11 RAJKUMAR REKULAPELLY, WARANGAL. PAN: AUSPR 4431 Q VS. INCOME TAX OFFICER, WARD - 4, WARANGAL, TELANGANA. (APPELLANT) (RESPONDENT) ASSESSEE BY: NONE REVENUE BY: SRI R. MOHAN REDDY, DR DATE OF HEARING: 20/11/2019 DATE OF PRONOUNCEMENT: 20 /11/2019 ORDER 1. THIS APPEAL IS FILED BY THE ASSESSEE AGAINST THE ORDER OF THE LD. CIT(A) - 3, HYDERABAD IN APPEAL NO. 0048/ITO - 4/WGL/CIT(A) - 3/2017 - 18, DATED 05/02/2019 PASSED U/S. 144 R.W.S 147 & U/S. 250(6) OF THE ACT FOR THE A.Y. 20 10 - 11. 2. THE ASSESSEE HAS RAISED THE FOLLOWING GROUNDS IN HIS APPEAL: - 1. THE ORDER OF THE LD. CIT(A) IS ERRONEOUS BOTH ON FACTS AND IN LAW. 2. THE LD. CIT(A) ERRED IN DISMISSING THE APPEAL IN LIMINE AS THE APPEAL IS NOT MAINTAINABLE WITHOUT GIVING ANY OPPORTUNITY. 3. THE LD. CIT(A) ERRED IN DISMISSING THE APPEAL IN LIMINE WITHOUT ADJUDICATI NG THE MERITS. THE LD. CIT(A) FURTHER ERRED IN DISMISSING THE APPEAL THAT THE APPEAL IS NOT MAINTAINABLE. 4. THE ORDER OF THE LD. CIT(A) OUGHT TO HAVE CONSIDERED THE FACT AND DECIDED APPEAL ON MERITS. 5. ANY OTHER GROUND THAT MAY BE URGED AT THE TIME OF HEARING. 2 3 . AT THE OUTSET, IT IS OBSERVED FROM THE RECORD THAT THE ASSESSEE HAS NOT CURED THE DEFECT POINTED OUT BY THE REGISTRY . MORE O VER, ON THE DATE OF THE HEARING I.E., ON 20/11/2019 NEITHER THE ASSESSEE NOR H IS REPRESENTATIVE APPEARED BEFORE THE BENCH AND THE DEFECTS POINTED OUT BY THE REGISTRY REMAINED TO BE RECTIFIED . FURTHER, IT IS APPARENT FROM THE ORDER OF THE LD. AO AS WELL AS THE LD. CIT (A) THAT NEITHER THE ASSESSEE NOR HIS COUNSEL APPEARED BEFORE THEM AT THE TIME OF HEARING. THEREFORE, I AM OF THE VIEW THAT THE ASSESSEE IS N OT INTERESTED IN PURSUING HIS APPEAL AND HENCE , I HEREBY D ISMISS THE APPEAL OF THE ASSESSEE . 4. IN THE RESULT, APPEAL OF THE ASSESSEE IS DISMISSED. PRONOUNCED IN THE OPEN COURT ON 20 TH NOVEMBER, 2019. SD / - ( A. MOHAN ALANKAMONY ) ACCOUNTANT MEMBER HYDERABAD, DATED: 20 TH NOVEMBER , 2019 OKK 3 COPY TO: - 1) RAJKUMAR REKULAPELLY C/O. T. CHAITANYA KUMAR, ADVOCATE, FLAT NO.102, GOWRI APTS, URDU LANE, HIMAYAT NAGAR, HYDERABAD. 2) INCOME TAX OFFICER, WARD - 4, WARANGAL, TELANGANA. 3) THE CIT(A) - 3, HYDERABAD 4) THE PR. CIT - 3, HYDERABAD 5) THE DR, ITAT, HYDERABAD 6) GUARD FILE