Smt. Chandrika Magani, Hyderabad V. ITO, Ward-6(1), Hyderabad

MA 81/HYD/2013

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 0273 (ITAT-HYDERABAD)
• Duration Of Justice: 5 month(s) 17 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 24-05-2013
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2004-2005
• Appeal Filed On: 07-12-2012
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: AMISH S GUPT

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNA L HYDERABAD BENCH B', HYDERABAD BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI SAKTIJIT DEY, JUDICIAL MEMBER MA NO. 81/HYD/2013 IN MA NO. 02/HYD/2011 IN ITA NO. 54/HYD/2010 ASSESSMENT YEAR 2004-05 SMT. CHANDRIKA MAGANI HYDERABAD PAN: AFKPM2095N VS. THE INCOME TAX OFFICER WARD-6(1) HYDERABAD APPELLANT RESPONDENT APPELLANT BY: NONE RESPONDENT BY: SMT. AMISH S. GUPT DATE OF HEARING: 24 .0 5 .2013 DATE OF PRONOUNCEMENT: 24 .0 5 .2013 O R D E R PER CHANDRA POOJARI, AM: BY THIS MISCELLANEOUS APPLICATION (MA) THE ASSESSE E SEEKS TO RECALL THE EX-PARTE ORDER OF THE TRIBUNAL DATED 23.9.2011 IN ITA NO. 2/HYD/2011 ARISING OUT OF ITA NO. 54/HYD/20 10. 2. ORIGINALLY, THE ASSESSEE FILED AN APPEAL IN ITA NO. 54/HYD/2010. THIS APPEAL WAS DISMISSED BY THIS TRI BUNAL EX- PARTE FOR NON PROSECUTION VIDE ORDER DATED 8 TH NOVEMBER, 2010. LATER, THE ASSESSEE FILED MA NO. 2/HYD/2011. THIS MA WAS DISMISSED BY THIS TRIBUNAL EX-PARTE VIDE ORDER DATE D 23.9.2011 FOR NON-PROSECUTION. ONCE AGAIN, THE ASSESSEE FILE D ANOTHER MA IN MA NO. 249/HYD/2011. THIS MA WAS ALSO DISMISSED BY THE TRIBUNAL EX-PARTE VIDE ORDER DATED 20.1.2012 ONCE A GAIN FOR WANT OF PROSECUTION. THE ASSESSEE FILED THE PRESEN T MA IN MA NO. 81/HYD/2013 AND THIS IS THE THIRD MA FILED BY T HE ASSESSEE. 3. ORIGINALLY THIS MA WAS POSTED FOR HEARING ON 19.4.2 013. NONE APPEARED FOR THE ASSESSEE. HENCE, THE BENCH D IRECTED THE 2 MA NO. 81/HYD/2013 SMT. CHANDRIKA MAGANI ================= REGISTRY OF THE TRIBUNAL TO ISSUE A FRESH NOTICE TH ROUGH RPAD FIXING THE CASE FOR HEARING ON 24.5.2013 AND THE SA ME WAS ISSUED ON 23.4.2013 ON THE ADDRESS GIVEN IN THE PET ITION. HOWEVER, THE REGISTERED NOTICE WITH ACKNOWLEDGEMENT DUE WAS RETURNED UNSERVED BY THE POSTAL AUTHORITIES WITHOUT ANY COMMENTS. NONE APPEARED FOR THE ASSESSEE ON 24.5.2 013 NOR ANY PETITION FOR ADJOURNMENT OF THE HEARING WAS SUB MITTED BY THE ASSESSEE. THE ASSESSEE EVEN NOT BOTHERED TO IN TIMATE CHANGE OF ADDRESS, IF ANY. THIS TYPE OF ATTITUDE O N THE PART OF THE ASSESSEE SHOWS THAT THE ASSESSEE IS NOT INTERES TED IN PROSECUTING THE MISCELLANEOUS APPLICATION FILED BY HER. ACCORDINGLY, APPLYING THE RATIO LAID DOWN BY THE DE LHI BENCH OF THIS TRIBUNAL IN THE CASE OF CIT VS. MULTIPLAN INDI A LTD. (38 ITD 320), THE ABOVE MA IS NOT ADMITTED AND DISMISSED IN LIMINE. 4. HOWEVER, THE ASSESSEE IS AT LIBERTY TO FILE A MISCE LLANEOUS APPLICATION SEEKING RECALL OF THIS ORDER, IF THERE IS SUFFICIENT CAUSE IN NOT APPEARING BEFORE THIS TRIBUNAL ON THE SCHEDULED DATE OF HEARING, I.E., ON 24.05.2013. 5. IN THE RESULT, MA BY THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN OPEN COURT ON 24 TH MAY, 2013. SD/ - (SAKTIJIT DEY) JUDICIAL MEMBER SD/ - (CHANDRA POOJARI) ACCOUNTANT MEMBER HYDERABAD, DATED 24 TH MAY, 2013 TPRAO COPY FORWARDED TO: 1. SMT. CHANDRIKA MAGANI, W/O. M.U. SHANKER RAO, H. NO. 7-1- 617/7/1, DHARAMKARAN ROAD, AMEERPET HYDERABAD. 2. THE ITO, WARD-6(1), HYDERABAD 3. THE CIT(A)-IV, HYDERABAD. 4. THE CIT-III, HYDERABAD. 5. THE DR B BENCH, ITAT, HYDERABAD.