M/s Kumar Liquors & Beers Pvt. Ltd., Hyderabad V. DCIT, Hyderabad

ITSSA 4/HYD/2010

• Counselvise Citation: [2013] 121 COUNSELVISE.COM (IT) 8782 (ITAT-HYDERABAD)
• Duration Of Justice: 2 year(s) 11 month(s) 29 day(s)
• Appeal Type: Income Tax (Search & Seizure) Appeal
• Pronouncement Date: 07-02-2013
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 30-06-2011
• Assessment Year: misc
• Appeal Filed On: 08-02-2010
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: M RAVINDRA SAI
• Keywords: Block assessment

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH A', HYDERABAD BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI SAKTIJIT DEY, JUDICIA L MEMBER IT (SS)A NO. BLOCK PERIOD APPELLANT RESPONDENT 4/HYD./2010 BLOCK PERIOD FROM 1986-87 TO 1996-97 (1.4.1985 TO 2.8.1995) M/S. KUMAR LIQUORS & BEERS PVT. LTD., HYDERABAD (PANAAIPA 1064 G) DY. COMMISSIONER OF INCOME-TAX CIRCLE 2(1), HYDERABAD 5/HYD./2010 BLOCK PERIOD FROM 1986-87 TO 1996-97 (1.4.1985 TO 2.8.1995) M/S. KUMAR COATEX LTD. HYDERABAD (PANAACK 4426 D DY. COMMISSIONER OF INCOME-TAX CIRCLE 2(1), HYDERABAD 6/HYD./2010 BLOCK PERIOD FROM 1986-87 TO 1996-97 (1.4.1985 TO 2.8.1995) M/S. KUMARS SPIRITS (P) LTD., HYDERAABAD (PANAAIPA 1064 G) DY. COMMISSIONER OF INCOME-TAX CIRCLE 2(1), HYDERABAD 7/HYD./2010 BLOCK PERIOD FROM 1986-87 TO 1996-97 (1.4.1985 TO 2.8.1995) M/S. STELEBENE CHEMICALS LTD., HYDERABAD (PANAABCS 4964 P) DY. COMMISSIONER OF INCOME-TAX CIRCLE 2(1), HYDERABAD APPELLANTS BY : NONE RESPONDENT BY : SHRI M.RAVINDRA SAI DATE OF HEARING 0 7 .02.2013 DATE OF PRONOUNCEMENT 07.02.2013 O R D E R PER SAKTIJIT DEY, JUDICIAL MEMBER: THESE APPEALS OF THE ASSESSEE IS DIRECTED AGAINST THE BLOCK ASSESSMENT ORDERS PASSED BY THE DY. COMMISSIONER O F INCOME-TAX CIRCLE 2(10, HYDERABAD DATED 30.12.2009 FOR THE BLOCK PERIOD FRO M 1.4.1985 TO 2.8.1995. SINCE COMMON ISSUES ARE INVOLVED, THESE APPEALS WER E POSTED FOR BEING HEARD AND DISPOSED OFF TOGETHER BY A COMMON ORDER OF THE SAKE OF CONVENIENCE. IT(SS)A NOS.4 TO 7/ HYD /2010 M/S. KUMAR LIQUOR & BEERS PVT. LTD AND 3 ORS, HYDERABAD . 2 2. AT THE TIME OF HEARING NONE APPEARED ON BEHALF OF THE APPELLANT- ASSESSEES, DESPITE SERVICE OF NOTICE OF HEARING ON THE ADDRESSES FURNISHED BY THE ASSESSEES IN THE APPEAL PAPERS. NOT EVEN AN ADJOUR NMENT PETITION HAS BEEN RECEIVED. IN THIS VIEW OF THE MATTER, IT APPEARS T HAT THE ASSESSEE IS NOT INTERESTED IN PURSUING THESE APPEALS BEFORE THE TRI BUNAL. IN THIS VIEW OF THE MATTER, IT APPEARS THAT THE ASSESSEES ARE NOT INTER ESTED IN PURSUING THESE APPEAL BEFORE THE TRIBUNAL. AS HELD BY THE HONBLE ITAT, D ELHI BENCH IN THE CASE OF CIT V/S. MUTLIPLAN INDIA LIMITED (38 ITD 320), THERE MA Y BE VARIOUS REASONS FOR THE APPELLANT TO REMAIN ABSENT AT THE TIME OF HEARING. ONE OF THE REASONS MIGHT BE A DESIGN OR ABSENCE OF NEED TO PROSECUTE THE APPEAL . FOLLOWING THE SAID DECISION AND CONSIDERING THE FACTS AND CIRCUMSTANCES OF THE PRESENT CASE, WE DISMISS THESE APPEALS IN LIMINE , WITH LIBERTY TO THE ASSESSEES TO FILE A PETITION TO SEEK RECALL THIS ORDER, IF THERE IS SUFFICIENT CAUSE FO R NON-APPEARANCE ON BEHALF OF THE ASSESSEES ON 07.2.2013. 3. IN THE RESULT, APPEAL OF THE ASSESSEE IS DISMI SSED IN LIMINE ORDER PRONOUNCED IN THE COURT AT THE CONCLUSION O F HEARING OF THE APPEAL ON 7 TH FEBRUARY, 2013 SD/- SD/- (CHANDRA POOJARI) (SAKTIJIT DEY) ACCOUNTANT MEMBER JUDICIAL MEMBER DT/- 7 TH FEBRUARY, 2013 COPY FORWARDED TO: 1. M/S. KUMAR LIQUORS & BEERS PVT. LTD., D.NO.1B, SAMP ATHJI APARTMENTS, 6-3-855/10/A, NEAR REDDY LABS, AMEERPET , HYDERABAD 2. M/S. KUMAR COATEX LTD. D.NO.1B, SAMPATHJI APARTMEN TS, 6 - 3-855/10/A, NEAR REDDY LABS, AMEERPET, HYDERABAD 3. M/S. KUMARS SPIRITS (P) LTD., D.NO.1B, SAMPATHJI A PARTMENTS, 6-3-855/10/A, NEAR REDDY LABS, AMEERPET, HYDERABAD IT(SS)A NOS.4 TO 7/ HYD /2010 M/S. KUMAR LIQUOR & BEERS PVT. LTD AND 3 ORS, HYDERABAD . 3 4. M/S. STELEBENE CHEMICALS LTD., D.NO.1B, SAMPATHJ I APARTMENTS, 6-3-855/10/A, NEAR REDDY LABS, AMEERPET , HYDERABAD 5. DY. COMMISSIONER OF INCOME-TAX CIRCLE 2(1), HYDE RABAD 6. DEPARTMENTAL REPRESENTATIVE ITAT, HYDERABAD