T.Shankar, Hyderabad V. ITO, Ward-1, Karimnagar

MA 54/HYD/2012

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 8989 (ITAT-HYDERABAD)
• Duration Of Justice: 6 month(s) 20 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 07-09-2012
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: misc
• Appeal Filed On: 17-02-2012
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: AMISHA S GUPT

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH B', HYDERABAD BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. ASHA VIJAYARAGHAVAN, JUDICIAL MEM BER ITA NO.608/HYD/2010 : ASSESSMENT YEAR 1988-89 ITA NO.609/HYD/2010 : ASSESSMENT YEAR 1989-90 M.A.NO.53/HYD/2012 (IN ITA NO.608/HYD/2010) : ASSESSMENT YEAR 1988-89 M.A.NO.54/HYD/2012 (IN ITA NO.609/HYD/2010) : ASSESSMENT YEAR 1989-90 SHRI T.SHANKAR, HYDERABAD ( PAN - AATPT 4537 E) V/S. INCOME TAX OFFICER, W A RD - 1, KARIMNAGAR. (APPELLANT/APPLICANT) (RESPONDENT) APPELLANT/APPLICANT BY : NONE RESPONDENT BY : SMT. AMISHA S.GUPT DATE OF HEARING 31.8.2012 DATE OF PRONOUNCEMENT 7.9.2012 O R D E R PER CHANDRA POOJARI, ACCOUNTANT MEMBER: THE TWO APPEALS DIRECTED AGAINST SEPARATE ORDERS OF THE COMMISSIONER OF INCOME-TAX(APPEALS) V, HYDERABAD, B OTH DATED 9.3.2010 FOR THE ASSESSMENT YEARS 1988-89 AND 1989-90, AS WELL AS THE MISCELLANEOUS APPLICATIONS BY THE ASSESSEE THEREIN, HAVE COME UP FOR HEARING ON 31.8.2012. 2. AT THE TIME OF HEARING ON 31.8.2012, NONE APPE ARED ON CEHALF OF THE APPELLANT/APPLICANT-ASSESSEE, THOUGH THE NOTICE OF HEARING WAS DULY SERVED ON THE ASSESSEE. ON EARLIER OCCASIO NS WHEN THE ITA NO.608=609/HYD/10 & MAS THEREI N SH RI T.SHANKAR, HYDERABAD 2 APPEALS OF THE ASSESSEE WERE POSTED FOR HEARING, AD JOURNMENTS WERE GRANTED TIME AND AGAIN AT THE REQUEST OF THE LEARNE D COUNSEL FOR THE ASSESSEE. EVEN ON THE PENULTIMATE DATE OF HEARING VIZ. 27.7.2012, WHEN THE APPEALS AS WELL AS MISCELLANEOUS APPLICATI ONS HAVE BEEN POSTED FOR HEARING, HEARING WAS ADJOURNED TO 31.8.2 012 AT THE REQUEST OF THE LEARNED COUNSEL FOR THE ASSESSEE. ON THIS OCCASION, THERE IS NOT EVEN A PETITION FOR ADJOURNMENT FROM THE ASSESSEE O R HIS COUNSEL. IN THIS VIEW OF THE MATTER, IT APPEARS THAT THE ASSESS EE IS NOT INTERESTED IN PURSUING THESE APPEALS AS WELL AWS APPLICATIONS BEF ORE THE TRIBUNAL. 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 RE ASONS FOR THE APPELLANT/APPLICANT TO REMAIN ABSENT AT THE TIME OF HEARING. ONE OF THE REASONS MIGHT BE A DESIGN OR ABSENCE OF NEED TO PRO SECUTE THE APPEAL. FOLLOWING THE SAID DECISION AND CONSIDERING THE FAC TS AND CIRCUMSTANCES OF THE PRESENT CASE, WE DISMISS THIS APPEALS IN LIMINE , WITH LIBERTY TO THE ASSESSEE TO FILE A PETITION TO SEEK RECALL THIS ORDER, IF THERE IS SUFFICIENT CAUSE FOR NON-APPEARANCE ON BEHALF OF TH E ASSESSEE ON 31.8.2012. 3. IN THE RESULT, BOTH THE APPEALS AS WELL AS THE APPLICATIONS OF THE ASSESSEE ARE DISMISSED IN LIMINE. ORDER PRONOUNCED IN THE COURT ON 7 TH SEPTEMBER, 2012 SD/- SD/- (ASHA VIJAYARAGHAVAN) (CHANDRA POOJARI) JUDICIAL MEMBER ACCOUNTANT MEMBER DT/- 7 TH SEPTEMBER, 2012 ITA NO.608=609/HYD/10 & MAS THEREI N SH RI T.SHANKAR, HYDERABAD 3 COPY FORWARDED TO: 1. SHRI T.SHANKAR, C/O. M/S. V.SRIDHAR & CO., CHARTERE D ACCOUNTANTS, 12-2-823/A/78, GEETA APARTMENTS, SANTOSHNAGAR COLONY, MEHDIPATNAM, HYDERABAD 500 028 . 2. 3 SHRI T.SHANKAR , H.NO.3 - 5 - 574, FLAT NO.101, CITY HOMES APARTMENTS, VITTALWADI LANE, NARAYANAGUDA, HIMAAYATNAGAR, HYDERABAD INCOME - TAX OFFICER, WARD - 1, KARIMNAGAR. 4. COMMISSIONER OF INCOME-TAX(APPEALS) V, HYDERABAD . 5 . COMMISSIONER OF INCOME - TAX I V HYDERABAD 6 . DEPARTMENTAL REPRESENTATIVE, ITAT, HYDERABAD. B.V.S.