Sri Y.Govinda Rajulu, Hyderabad V. ACIT, Hyderabad

ITSSA 54/HYD/2009

• Counselvise Citation: [2010] 124 COUNSELVISE.COM (IT) 8734 (ITAT-HYDERABAD)
• Duration Of Justice: 1 year(s) 5 month(s) 11 day(s)
• Appeal Type: Income Tax (Search & Seizure) Appeal
• Pronouncement Date: 20-12-2010
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 20-12-2010
• Assessment Year: misc
• Appeal Filed On: 09-07-2009
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: K V N CHARYA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH A , HYDERABAD BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI CHANDRA POOJARI ACCOUNTANT MEMBER IT(SS)A.54/H/2009 BLOCK PERIOD 1-4-96 TO 31.3.2002 AND 1.4.2002 TO 5 .9.2002 SHRI Y. GOVINDA RAJULU, HYDERABAD. (PAN AATPY 9977 B) VS THE ACIT, CENTRAL CIRCLE 6, HYDERABAD. (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SHRI K.V.N. CHARYA O R D E R PER CHANDRA POOJARI, ACCOUNTANT MEMBER: THIS APPEAL PREFERRED BY THE ASSESSEE IS DIRECT ED AGAINST THE ORDER PASSED BY THE CIT(A) I, HYDERABAD DATED 28.5 .2009 AND PERTAINS TO THE ASSESSMENT YEAR. 2. AT THE TIME OF HEARING ON 20.12.2010, NONE AP PEARED ON BEHALF OF THE ASSESSEE. NO APPLICATION FOR ADJOURNMENT IS ALSO FILED BY THE ASSESSEE. AS HELD BY THE HONBLE ITAT, DELHI BENCH IN THE CASE OF CIT V/S. MUTLIPLAN INDIA LIMITED (38 ITD 320), THERE MAY 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 T HE APPEAL. FOLLOWING THE SAID DECISION AND CONSIDERING THE FACTS AND CIR CUMSTANCES OF THE PRESENT CASES, WE DISMISS THESE APPEALS IN LIMINE , WITH LIBERTY TO THE ASSESSEES TO FILE A PETITION TO RECALL THIS ORDER, IF THERE IS SUFFICIENT CAUSE FOR NON-APPEARANCE ON BEHALF OF THE ASSESSEES ON 20 .12.2010. IT(SS)A.54/H/2009 SHRI Y. GOVINDARAJULU, HYD . 2 2 3. IN THE RESULT, THE APPEAL OF THE ASSESSEE STAN DS DISMISSED. ORDER PRONOUNCED IN THE COURT AT THE CONCLUSION O F HEARING OF THE APPEAL ON: 20.12.2010. SD/- SD/- N.R.S. GANESAN CHANDRA POOJARI JUDICIAL MEMBER ACCOUNTANT MEMBER DATED THE 20 TH DECEMBER, 2010 COPY FORWARDED TO: 1. SHRI Y. GOVINDA RAJULU, 6-74/2, CHANDANAGAR, HYD ERABAD 2. THE ACIT, CENTRAL CIRCLE 6, HYDERABAD 3. CIT(A)-I HYDERABAD. 4. CIT, HYDERABAD 5. THE D.R., ITAT, HYDERABAD. NP