O.Nagabhushanamma, Hyderabad V. ACIT, Tirupathi

ITSSA 86/HYD/2004

• Counselvise Citation: [2010] 124 COUNSELVISE.COM (IT) 9463 (ITAT-HYDERABAD)
• Duration Of Justice: 5 year(s) 7 month(s) 9 day(s)
• Appeal Type: Income Tax (Search & Seizure) Appeal
• Pronouncement Date: 18-03-2010
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 18-03-2010
• Assessment Year: misc
• Appeal Filed On: 09-08-2004
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: K V N CHARYA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH B', HYDERABAD BEFORE SHRI G.C.GUPTA, VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMEBR IT(SS)A NO.86/HYD/04 (BLOCK PERIOD OF ASSESSMENT Y EARS FROM 1989-90 TO 1998-99)(UPTO 3.12.1998) SMT. O. NAGABHUSHANAMMA, TIRUPATHI ( PAN AAFPO 4275 J) V/S. ASST. COMMISSIONER OF INCOME- TAX, CENTRAL CIRCLE, TIRUPATI. (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SHRI K.V.N.CHARYA O R D E R PER CHANDRA POOJARI, ACCOUNTANT MEMBER: THIS APPEAL OF THE ASSESSEE IS DIRECTED AGAINST THE ORDE R OF THE CIT(A) TIRUPATI DATED 9.6.2004 FOR THE BLOCK PER IOD COMPRISING OF ASSESSMENT YEARS FROM 1989-90 TO 1998-99(UPTO 3.12.1998) . 2. AT THE TIME OF HEARING ON 18.3.2010, NONE APPE ARED ON BEHALF OF THE APPELLANT-ASSESSEE, DESPITE SERVICE OF NOTICE OF HEARING SENT BY THE REGISTRY OF THIS TRIBUNAL BY R.P.A.D. POSTA L ACKNOWLEDGEMENT CARD EVIDENCING THE SERVICE OF NOTICE IS AVAILABLE ON RECORD. THERE IS NOT EVEN AN ADJOURNMENT PETITION FRO M THE ASSESSEE. THERE MAY BE VARIOUS REASONS FOR THE ASSESSEE FOR NON-APPE ARANCE 2 BEFORE THIS TRIBUNAL AT THE TIME OF HEARING WHEN THE APPEAL WAS TAKEN UP FOR HEARING. ONE OF THE REASONS PRESUMABLY IS THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTING THE APPEAL. WHATEVER MA Y BE THE REASON, KEEPING IN VIEW THE PROVISIONS OF RULE 24 OF THE INCOME TAX (APPELLATE TRIBUNAL) RULES, 1963, THIS APPEAL OF THE ASSESSEE IS DISMISSED FOR NON-PROSECUTION. 3. HOWEVER, WE MAKE IT CLEAR THAT IT IS OPEN FOR THE ASSE SSEE TO MOVE THIS TRIBUNAL FOR RECALLING THIS ORDER, PROVID ED THERE WAS SUFFICIENT REASON FOR THE ASSESSEE FOR NOT APPEARING BEFO RE THE TRIBUNAL ON 18.3.2010. 4. IN THE RESULT, APPEAL OF THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE COURT ON 18.3.2010 SD/- SD/- (G.C.GUPTA) (CHANDRA POOJARI) VICE PRESIDENT ACCOUNTANT MEMBER DT/- 18TH MARCH, 2010 COPY FORWARDED TO: 1. SMT. O. NAGABHUSHANAMMA (TIRUPATHI) C/O. GANDHI & GANDHI, CHARTERED ACCOUNTANTS, 1002, PAIGAH PLAZA, BASHEER BAGH, HYDERABAD. 2. ASST. COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE, TIR UPATI. 3. COMMISSIONER OF INCOME-TAX(APPEALS) TIURUPATI. 4. COMMISSIONER OF INCOME-TAX , TIRUPATI. 5 THE DEPARTMENTAL REPRESENTATIVE, ITAT, HYDERABAD. NP