Service Links International Ltd., Hyderabad V. DCIT, Hyderabad

ITSSA 150/HYD/2002

• Counselvise Citation: [2010] 124 COUNSELVISE.COM (IT) 8795 (ITAT-HYDERABAD)
• Duration Of Justice: 8 year(s) 1 month(s) 15 day(s)
• Appeal Type: Income Tax (Search & Seizure) Appeal
• Pronouncement Date: 08-11-2010
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: misc
• Appeal Filed On: 23-09-2002
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: V SRINIVAS

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH A', HYDERABAD BEFORE SHRI G.C.GUPTA, VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER IT(SS)A NO.150/HYD/2002 IT(SS)A NO.64/HYD/2004 : BLOCK PERIOD COMPRISING OF ASSESSMENT YEARS FROM 1995- 96 TO 1999-2000 AND FROM 1.4.1999 TO 22.7.1999 ITA NO.1224/HYD/2003 : ASSESSMENT YEAR 1999-2000 0 M/S. SERVICE LINKS INTERNATIONAL LTD., HYDERABAD. ( PAN/GIR NO. S-1 ) V/S. DY. COMMISSIONER OF INCOME- TAX, CENTRAL CIRCLE I,. HYDERABAD. (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SHRI V.SRINIVAS O R D E R PER G.C.GUPTA, VICE PRESIDENT: THESE THREE APPEALS OF THE ASSESSEE ARE DIRECTED AGAINST THE ORDERS OF THE COMMISSIONER OF INCOME-TAX (APPEALS). WH ILE TWO OF THESE APPEALS ARE FOR THE BLOCK PERIOD COMPRISING OF ASSESSMENT Y EARS FROM 1995-96 TO 1999-2000 AND FOR THE BROKEN PERIOD FROM 1.4.1999 TO 22.7.1999 FALLING UNDER ASSESSMENT YEAR 2000-01, THE TH IRD ONE IS FOR THE ASSESSMENT YEAR 1999-2000. 2. AT THE TIME OF HEARING ON 8.11.2010, NONE APPE ARED ON BEHALF OF THE ASSESSEE TO REPRESENT THE CASE BEFORE THE TRIBUNAL. HOWEVER, SHRI P.V.SUBBA RAO FILED A LETTER BEFORE THIS TRIBUNAL STA TING THAT HE WAS DIRECTED BY THE TRIBUNAL ON A PREVIOUS DATE TO FILE A FRESH POWER OF ATTORNEY DUE TO DEATH OF ONE OF THE DIRECTORS OF THE ASSESSEE COMPANY, IT(SS)A NO.150/HYD/02 & TWO OTHERS M/S.SERVICE LINKS INTERNATIONAL LTD., HYD. 2 DR.NALLAMOTHU SATYANARAYANA ON 26.11.2008. HE SUBMIT TED THAT DUE TO DISPUTES AMONGST THE REMAINING TWO DIRECTORS AND THE LEG AL HEIRS OF THE DIRECTOR, DR.NALLAMOTHU SATYANARAYANA, VIZ. HIS WIFE AND TWO SONS, WHO ARE HOLDING MAJORITY SHARES IN THE COMPANY, HE COULD NO T GET FRESH POWER OF ATTORNEY. IN THESE FACTS, HE REQUESTED TO ALLOW HIM TO REPRESENT THE CASES BEFORE THE TRIBUNAL OR THE PROCEEDINGS IN THESE CASES MAY BE COMPLETED ON MERITS OF THE CASES AS PER RECORDS. THIS REQU EST OF SHRI SUBBA RAO COULD NOT BE ACCEPTED IN THE ABSENCE OF FRESH P OWER OF ATTORNEY, AS DIRECTED BY THE TRIBUNAL ON THE PRECEDING DATE OF HEARING. IN THESE FACTS, WE ARE OF THE VIEW THAT THE ASSESSEE IS NOT I NTERESTED IN PROSECUTING THESE APPEALS. AS HELD BY THE HONBLE ITAT, DELHI BENCH IN THE CASE OF CIT V/S. MULTIPLAN INDIA LIMITED (38 ITD 3 20), THERE MAY BE VARIOUS REASONS FOR THE APPELLANT TO REMAIN ABSENT AT T HE TIME OF HEARING. ONE OF THE REASONS MIGHT BE A DESIGN OR ABSENCE OF NEED TO PROSECUTE THE APPEALS. FOLLOWING THE SAID DECISION AND CONSIDERING THE FACTS AND CIRCUMSTANCES OF THE PRESENT CASES, WE DISMISS THESE APPEALS IN LIMINE , WITH LIBERTY TO THE ASSESSEE TO FILE A PETITION TO SEEK RECALL OF THIS ORDER, IF THERE IS SUFFICIENT CAUSE FOR NON-APPEARANCE ON BEHALF OF THE ASSESSEE ON 8.11.2010. 3. IN THE RESULT, ALL THE THREE APPEALS OF THE ASSESSEE ARE DISMISSED IN LIMINE. ORDER PRONOUNCED IN THE COURT AT THE CONCLUSION OF HE ARING ON 8.11.2010 SD/- SD/- (CHANDRA POOJARI) (G.C.GUPTA) ACCOUNTANT MEMBER VICE PRESIDENT DT/- 8TH NOVEMBER, 2010 IT(SS)A NO.150/HYD/02 & TWO OTHERS M/S.SERVICE LINKS INTERNATIONAL LTD., HYD. 3 COPY FORWARDED TO: 1. M/S. SERVICE LINKS INTERNATIONAL LTD., 6-3-788/A/1 2, DURGANAGAR COLONY, AMEERPET, HYDERABAD-16. 2. DY. COMMISSIONER OF INCOME-TAX CENTRAL CIRCLE -1 HYD ERABAD 3. COMMISSIONER OF INCOME-TAX (APPEALS)-I, HYDERABAD. 4. COMMISSIONER OF INCOME-TAX CENTRAL, HYDERABAD. . 5. THE DEPARTMENTAL REPRESENTATIVE, ITAT, HYDERABAD B.V.S .