M/S. ESSEM COMMUNICATIONS (HYD) PVT LTD,HYDERABAD V. ITO., WARD-17(2), HYDERABAD

ITA 236/HYD/2025

AI Insights

The case involves M/s Essem Communications (HYD) Private Limited, which appealed against an order from the CIT (A)-NFAC Delhi for the assessment year 2017-18. The appeal was dismissed by the Income Tax Appellate Tribunal, Hyderabad, due to the absence of representation for the appellant during the hearings and procedural defects in the appeal documents. Specifically, the appeal memo was unsigned and unverified, failing to meet the requirements set under Rule 47 read with Section 140 of the Income Tax Act, 1961. Additionally, the appeal was filed significantly later than the prescribed time limit without any satisfactory explanation for the delay.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 706790 (ITAT-HYDERABAD)
• Duration Of Justice: 4 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-07-2025
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB-B
• Assessment Year: 2017-2018
• Appeal Filed On: 16-02-2025
• Laws Referred To: I.T. Act, 1961, I.T. Rules, 1962
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

" ITA No 236 of 2025 Essem Communications P Ltd Hyderabad Page 1 of 3 आयकर अपीलȣय अͬधकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘SM-B‘Bench, Hyderabad Before Shri Vijay Pal Rao, Vice-President A N D Shri Manjunatha, G. Accountant Member आ.अपी.सं /ITA No.236/Hyd/2025 (िनधाŊरण वषŊ/Assessment Year: 2017-18) M/s Essem Communications (HYD) Private Limited, Hyderabad PAN:AABCE1524H Vs. ITO Ward 17(2) Hyderabad (Appellant) (Respondent) िनधाŊįरती Ȫारा/Assessee by: N O N E राज̾ व Ȫारा/Revenue by:: Shri Pvitram Kumar J, Sr.AR सुनवाई की तारीख/Date of hearing: 07/07/2025 घोषणा की तारीख/Pronouncement: 08/07/2025 आदेश/ORDER Per Vijay Pal Rao, Vice President This appeal filed by the assessee is directed against the order dated, 27/01/2024 of the learned CIT (A)-NFAC Delhi, for the A.Y.2017-18. 2. None appeared on behalf of the assessee when this appeal was called for hearing at 10.30am and accordingly, the matter was passed over to be taken at the end of the board. When ITA No 236 of 2025 Essem Communications P Ltd Hyderabad Page 2 of 3 the appeal was called again for hearing at 12.30, none appeared on behalf of the assessee despite the fact that, on the earlier occasions, the hearing of the appeal was adjourned at the request of the assessee. Accordingly, the Bench propose to hear and dispose of this appeal ex-parte. 3. A defect memo was also issued to the assessee by the Registry for removing the defects on account of unsigned and unverified appeal memo in Form 36 as required under Rule 47 r.w.s. 140 of the I.T. Act, 1961. Though the assessee has filed another set of grounds of appeal subsequently, but the same are also not signed and verified as per the rules. Therefore, the appeal has not been made in the manner as prescribed u/s 253 r.w. Rule 47 of I.T. Rules, 1962. The assessee is a Private Limited Company, but there is no proper verification by the Managing Director or the Director of the assessee company. Further, it transpires from the record that the assessee filed the present appeal on 16/02/2025 after a gap of more than one year from the impugned order of the learned CIT (A), dated 27/01/2024 and the assessee has not explained the said gap of more than one year in filing the present appeal. Therefore, in view of the above facts and circumstances, the present appeal of the assessee is found to be invalid and liable to be dismissed in limine. We order accordingly. 4. In the result, appeal of the assessee is dismissed. ITA No 236 of 2025 Essem Communications P Ltd Hyderabad Page 3 of 3 Order pronounced in the Open Court on 8th July 2025. Sd/- Sd/- (MANJUNATHA, G.) ACCOUNTANT MEMBER (VIJAY PAL RAO) VICE-PRESIDENT Hyderabad, dated 8th July, 2025 Vinodan/sps Copy to: S.No Addresses 1 M/s. Essem Communications (HYD) Pvt. Ltd, C/o Shri S. Pratap Reddy, Flat No.401, Gharonda Veer Apartment, 6-1-108 & 108/1 Padmaraonagar, Secunderabad 500003 2 ITO Ward 17(2) Hyderabad 3 Pr. CIT - Hyderabad 4 DR, ITAT Hyderabad Benches 5 Guard File By Order "