M/s Dwaraka pershad Radhey Ramanlal, Secunderabad V. ITO, Hyderabad

ITA 971/HYD/2007

• Counselvise Citation: [2010] 136 COUNSELVISE.COM (IT) 3080 (ITAT-HYDERABAD)
• Duration Of Justice: 2 year(s) 10 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-07-2010
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 27-07-2010
• Assessment Year: 2004-2005
• Appeal Filed On: 19-09-2007
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: A TRIPATHY

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH B , HYDERABAD BEFORE SHRI N.R.S. GANSAN, JUDICIAL MEMBER AND SHRI CHANDRA POOJARI ACCOUNTANT MEMBER ITA.971 /HYD/2007 ASSESSMENT YEAR 2004-05 M/S DWARAKA PRASAD RADHEY RAMANLAL, HYDERABAD (PAN AACFD 4470 F) VS ITO WARD, 10(3), HYDERABAD (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SHRI A. TRIPATHY O R D E R PER: N.R.S. GANESAN, JUDICIAL MEMBER THIS APPEAL PREFERRED BY THE ASSESSEE IS DIRECTED AGAIN ST THE ORDER PASSED BY THE CIT (A)VI, HYDERABAD DATED 19.7.2007 AN D PERTAINS TO THE ASSESSMENT YEAR 2004-05. 2. THE APPEAL OF THE ASSESSEE WAS POSTED ON VARIOUS OCCASION S. HOWEVER, THE SAME WAS ADJOURNED AT THE REQUEST OF THE A SSESSEE. FINALLY, THE APPEAL OF THE ASSESSEE WAS POSTED FOR HEARIN G ON 22.4.2010. ON 22.4.2010, THE APPEAL WAS AGAIN ADJOURNED TO 27.7 .2010 AND THE DATE WAS ANNOUNCED IN THE OPEN COURT IN THE PRESENCE O F BOTH THE PARTIES. IN SPITE OF THIS, NONE APPEARED BEFORE THE C OURT WHEN THE APPEAL WAS TAKEN FOR HEARING ON 27.7.2010. THERE MA Y BE VARIOUS REASONS FOR THE ASSESSEE FOR NOT APPEARING BEFORE THIS TR IBUNAL. ONE OF THE REASONS PRESUMABLY IS THAT THE ASSESSEE MAY NOT BE INTE RESTED IN PROSECUTING ITS APPEAL. WHATEVER MAY BE THE REASONS, BY KEEPING ITA NO.971/HYD/2007 DWARAKA PRASAD R. RAMALAL, HYDERABAD 2 2 PROVISIONS TO RULE 24 OF THE ITAT RULES IN MIND, THE A PPEAL OF THE ASSESSEE IS DISMISSED FOR NON PROSECUTION. HOWEVER, WE MAKE IT CLEAR THAT IT IS OPEN TO THE ASSESSEE TO MOVE THIS TRIBUNAL FOR RECALLING THE ORDER, PROVIDED THERE WAS SUFFICIENT CAUSE ON THE PART O F THE ASSESSEE FOR NOT APPEARING BEFORE THE TRIBUNAL WHEN ITS CASE WA S TAKEN UP FOR HEARING ON 27.7.2010. 3. WITH THE ABOVE OBSERVATIONS, THE APPEAL OF THE A SSESSEE STANDS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 27.7.2010. SD/- SD/- CHANDRA POOJARI N.R.S. GANESAN ACCOUNTANT MEMBER JUDICIAL MEMBER DATED THE 27 TH JULY, 2010 COPY FORWARDED TO: 1. M/S SEKHAR & SURESH, CA, 133/4, RP ROAD, SECUNDERAB AD 2. ITO, WARD 10 (3), HYDERABAD 3. CIT(A) VI, HYDERABAD 4. CIT, HYDERABAD 5. THE D.R., ITAT, HYDERABAD. NP ITA NO.971/HYD/2007 DWARAKA PRASAD R. RAMALAL, HYDERABAD 3 3 1. SHRI M. RAMA KRISHNA REDDY, CA, FLAT NO.101, MAN OHAR APARTMENTS, VIDYANAGAR, HYDERABAD. 2. ITO WARD NO.2(2), HYDERABAD 3. CIT(A)-III, HYDERABAD. 4. CIT, HYDERABAD 5. THE D.R., ITAT, HYDERABAD.