K Manikyam, Hyderabad V. DCIT, Hyderabad

ITSSA 7/HYD/2008

• Counselvise Citation: [2010] 124 COUNSELVISE.COM (IT) 9464 (ITAT-HYDERABAD)
• Duration Of Justice: 1 year(s) 10 month(s) 28 day(s)
• Appeal Type: Income Tax (Search & Seizure) Appeal
• Pronouncement Date: 01-03-2010
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 01-03-2010
• Assessment Year: misc
• Appeal Filed On: 03-04-2008
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: A PATRA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH A', HYDERABAD BEFORE SHRI G.C.GUPTA, VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMEBR IT(SS)A NO.7/HYD/08 (BLOCK PERIOD FROM 1990-91 TO 2000-01) : SHRI K. MANIKYAM, HYDERABAD. ( PAN AGMPK 6911 C) V/S. DY. COMMISSIONER OF INCOME- TAX, CIRCLE 2(1), HYDERABAD. (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SHRI A.PATRA CIT-DR O R D E R PER G.C.GUPTA, VICE PRESIDENT: THIS APPEAL OF THE ASSESSEE FOR THE BLOCK PERIOD FROM 1990-91 TO 2000-01 IS DIRECTED AGAINST THE ORDER OF C OMMISSIONER OF INCOME-TAX(APPEALS). 2. AT THE TIME OF HEARING ON 1.3.2010, NONE APPEAR ED ON BEHALF OF THE ASSESSEE DESPITE NOTICE. HEARING WAS ADJOUR NED ON THREE OCCASIONS EARLIER AT THE REQUEST OF THE PARTIES. THERE IS NOT EVEN AN ADJOURNMENT PETITION RECEIVED FROM THE ASSESSEE. AS HELD BY THE HONBLE ITAT, DELHI BENCH IN THE CASE OF CIT V/S. MUTLI PLAN INDIA LIMITED (38 ITD 320), THERE MAY BE VARIOUS REASONS FOR THE APPELLANT IT(SS)A NO.7/HYD/08 SHRI K. MANIKYAM, HYDERABAD 2 TO REMAIN ABSENT AT THE TIME OF HEARING. ONE OF THE REASONS MIGHT BE A DESIGN OR ABSENCE OF NEED TO PROSECUTE THE APPEAL. FO LLOWING THE SAID DECISION AND CONSIDERING THE FACTS AND CIRCUMSTANCES OF TH E PRESENT CASE, WE DISMISS THIS APPEAL IN LIMINE , WITH LIBERTY TO THE ASSESSEE TO FILE A PETITION TO RECALL THIS ORDER, IF THE RE IS SUFFICIENT CAUSE FOR NON-APPEARANCE ON BEHALF OF THE ASSESSEE ON 1.3.201 0. 3. IN THE RESULT, APPEAL OF THE ASSESSEE IS DISMISSED IN LIMINE. ORDER PRONOUNCED IN THE COURT AT THE CONCLUSION OF HE ARING OF THE APPEAL ON 1 MARCH, 2010 SD/- SD/- (CHANDRA POOJARI) (G.C.GUPTA) ACCOUNTANT MEMBER VICE PRESIDENT DT/- 1ST MARCH, 2010 COPY FORWARDED TO: 1. SHRI K.MANIKYAM, 1-90/2/A, ARUNODAYA COLONY, M ADHAPUR, HYDERABAD 2. DY. COMMISSIONER OF INCOME-TAX, CIRCLE-2(1), HYDERAB AD . 3. CIT(A), TIRUPATI 4. COMMISSIONER OF INCOME-TAX III, HYDERABAD. 5 THE DEPARTMENTAL REPRESENTATIVE, ITAT, HYDERABAD. B.V.S.