KNB Constructions, Secunderabad V. ITO, Hyderabad

ITA 956/HYD/2009

• Counselvise Citation: 95622514 RSA 2009
• Duration Of Justice: 2 year(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-08-2011
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 25-05-2011
• Assessment Year: 2003-2004
• Appeal Filed On: 20-08-2009
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: DIWAKAR PRASAD
• Section: 2

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD A BENCH, HYDERABAD BEFORE SHRI G.C. GUPTA, VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER ITA NOS.956/HYD/2009 ASSESSMENT YEAR 2003-04 M/S K.N.B. CONSTRUCTIONS, SECUNDERABAD (PAN AAFFK 9497 G) VS THE ITO WARD 10(4), HYDERABAD APPELLANT RESPONDENT APPELLANT BY : NONE RESPONDENT BY : SHRI DIWAKAR PRASAD DATE OF HEARING : 29.08.2011 DATE OF PRONOUNCEMENT : 29.08.2011 ORDER PER CHANDRA POOJARI, A.M. THIS APPEAL PREFERRED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER PASSED BY THE CIT(A) VI DATED 15 .06.2009 AND PERTAINS TO THE ASSESSMENT YEAR 2003-04. 2. AT THE TIME OF HEARING ON 29.08.2011, NONE APPEARED ON BEHALF OF THE ASSESSEE AND NO APPLICATI ON FOR ADJOURNMENT WAS ALSO FILED. HENCE, WE ARE OF THE O PINION THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTING THE APPEAL. AS HELD BY THE HONBLE ITAT, DELHI BENCH I N THE CASE OF CIT VS. MULTIPLAN INDIA LIMITED (38 ITD 320 ), THERE MAY BE VARIOUS REASONS FOR THE ASSESSEE TO REMAIN A BSENT AT THE TIME OF HEARING. ONE OF THE REASONS MIGHT BE A DESIGN OR ABSENCE OF NEED TO PROSECUTE THE APPEAL. BY FOL LOWING THE SAID DECISION AND CONSIDERING THE FACTS AND ITA NO.956/HYD/2009 M/S KNB CONSTRUCTIONS, SECUNDERABAD 2 CIRCUMSTANCES OF THE PRESENT CASE, WE DISMISS THE A PPEAL IN LIMINE. 3. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE STANDS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT 29.08.2011 SD/ - G.C. GUPTA SD/ - CHANDRA POOJARI VICE PRESIDENT ACCOUNTANT M EMBER DATED THE 29 TH AUGUST, 2011 COPY FORWARDED TO: 1. M/S CH. G. KRISHNA MURTHY & CO., C AS., 133/1/ PENDARGHAST ROAD, SECUNDERABAD-3. 2. THE ITO WARD 10(4), HYDE4RABAD 3. THE CIT(A)-VI, HYDERABAD 4. THE CIT, HYDERABAD 5. THE DR, ITAT, HYDERABAD NP/