Smt. Habiba Begum, Hyderabad V. ACIT, Hyderabad

MA 17/HYD/2010

• Counselvise Citation: [2011] 123 COUNSELVISE.COM (IT) 7204 (ITAT-HYDERABAD)
• Duration Of Justice: 1 year(s) 9 month(s) 23 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 04-11-2011
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: misc
• Appeal Filed On: 12-01-2010
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: T DIWAKAR PRASAD

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD B BENCH, HYDERABAD BEFORE SHRI CHANDRA POOJARI, AM AND SMT. ASHA VIJAYARAGHAVAN, JM MA NO.17HYD/2010 IN ITA NO.256/HYD/2000 ASSESSMENT YEAR 1996-97 SMT. HABIBA BEGUM, KARIMABAD COLONY, HYDERABAD (PAN ACIPM4365N) VS THE ACIT, CIRCLE 1(1), HYDERABAD APPELLANT RESPONDENT APPELLANT BY : NONE RESPONDENT BY : SHRI T. DIWAKAR PRASAD DATE OF HEARING : 4.11.2011 DATE OF PRONOUNCEMENT : 4.11.2011 ORDER PER ASHA VIJAYARAGHAVAN, JM THE PRESENT MISCELLANEOUS APPLICATION PREFERRED BY THE ASSESSEE SEEKING RECALL OF THE ORDER OF THIS TR IBUNAL IN ITA NO.256/HYD/2000 DATED 28.12.2005 AND PERTAINS T O THE ASSESSMENT YEAR 1996-97. 2. AT THE TIME OF HEARING ON 4.11.2011, NONE APPEARED ON BEHALF OF THE ASSESSEE AND NO APPLICATI ON FOR ADJOURNMENT WAS ALSO FILED. HENCE, WE ARE OF THE O PINION THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTING THE APPEAL. AS HELD BY THE HONBLE ITAT, DELHI BENCH I N THE CASE OF CIT VS. MULTIPLAN INDIA LIMITED (38 ITD 320 ), THERE MAY BE VARIOUS REASONS FOR THE ASSESSEE TO REMAIN A BSENT AT THE TIME OF HEARING. ONE OF THE REASONS MIGHT BE A DESIGN OR ABSENCE OF NEED TO PROSECUTE THE APPEAL. BY FOL LOWING ITA NO.17 HYD/2010 SMT. HABINBA BEGUM, HYDERABAD 2 THE SAID DECISION AND CONSIDERING THE FACTS AND CIRCUMSTANCES OF THE PRESENT CASE, WE DISMISS THE A PPEAL IN LIMINE. 3. IN THE RESULT, THE APPEAL FILED BY THE ASSESSE E STANDS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT 4.11.2011 SD/- (CHANDRA POOJARI) SD/- (ASHA VIJAYARAGHAVAN) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED THE 4 TH NOV., 2011 COPY FORWARDED TO: 1. SMT. HABIBA BEGUM, 5-8-494, FLAT NO.10A, KARIMABAD COLOY, COMPANIES ACT, 1956 (1 OF 1956) LANE, HYDERABAD 2. THE ACIT, CIRCLE 1(1), HYDERABAD 3. THE CIT(A) -I, HYDERABAD 4. THE CIT, HYDERABAD 5. THE DR, ITAT, HYDERABAD NP/