B. Chand Basha, Tirupathi v. ACIT, Tirupathi

ITA 147/HYD/2009 | 2004-2005
Pronouncement Date: 10-02-2010 | Result: Dismissed

Appeal Details

RSA Number 14722514 RSA 2009
Assessee PAN AGCPB9298H
Bench Hyderabad
Appeal Number ITA 147/HYD/2009
Duration Of Justice 1 year(s) 11 day(s)
Appellant B. Chand Basha, Tirupathi
Respondent ACIT, Tirupathi
Appeal Type Income Tax Appeal
Pronouncement Date 10-02-2010
Appeal Filed By Assessee
Order Result Dismissed
Bench Allotted B
Tribunal Order Date 10-02-2010
Date Of Final Hearing 10-02-2010
Next Hearing Date 10-02-2010
Assessment Year 2004-2005
Appeal Filed On 29-01-2009
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH B' HYDERABAD BEFORE SHRI G.C.GUPTA VICE PRESIDENT AND SHRI AKBER BASHA ACCOUNTANT MEMEBR ITA NO.147/HYD/09 : ASSTT . YEAR 2004-05 SHRI B.CHAND BASHA TIRUPATI. ( PAN - AGCPB 9298 H ) V/S. ASST. COMMISSIONER OF INCOME TAX CIRCLE 2(1) TIRUPATI. (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SMT. NIVEDITA BISWAS O R D E R PER G.C.GUPTA VICE PRESIDENT: THIS APPEAL BY THE ASSESSEE FOR THE ASSESSMENT YEAR 2004- 05 IS DIRECTED AGAINST THE ORDER OF THE COMMISSIONER OF INCOME- TAX(APPEALS). 2. AT THE TIME OF HEARING ON 10.2.2010 NONE APPE ARED ON BEHALF OF THE ASSESSEE THOUGH THE HEARING ON THE APPEA L WAS ADJOURNED TO THAT DATE AT THE REQUEST OF THE LEARNED COUNSEL FOR THE ASSESSEE DULY ANNOUNCING THE ADJOURNED DATE IN THE OPEN COURT ON THE PENULTIMATE DATE OF HEARING VIZ. 10.11.2009. EVEN ON STILL EARLIER OCCASIONS HEARING WAS ADJOURNED TWICE AT THE REQUEST OF THE LEARNED COUNSEL FOR THE ASSESSEE. THIS TIME THERE IS NOT EVEN AN ADJOURNMENT PETITION RECEIVED FROM THE ASSESSEE. AS HELD BY THE HON BLE ITAT DELHI BENCH IN THE CASE OF CIT V/S. MUTLIPLAN INDIA LI MITED (38 ITD 320) THERE MAY BE VARIOUS REASONS FOR THE APPELLANT T O REMAIN ABSENT ITA NO.147/HYD/09 SHRI B.CHAND BASHA TIRUPATI. 2 AT THE TIME OF HEARING. ONE OF THE REASONS MIGHT BE A DESIGN OR ABSENCE OF NEED TO PROSECUTE THE APPEAL. FOLLOWING THE SAID DECISION AND CONSIDERING THE FACTS AND CIRCUMSTANCES OF THE PRESENT CASE WE DISMISS THIS APPEAL IN LIMINE WITH LIBERTY TO THE ASSESSEE TO FILE A PETITION TO RECALL THIS ORDER IF THERE IS SUFFICIENT CA USE FOR NON- APPEARANCE ON BEHALF OF THE ASSESSEE ON 10.2.2010. 3. IN THE RESULT APPEAL OF THE ASSESSEE IS DISMISSED IN LIMINE. ORDER PRONOUNCED IN THE COURT AT THE CONCLUSION OF HE ARING OF THE APPEAL ON 10.2.2010 SD/- SD/- (AKBER BASHA) (G.C.GUPTA) ACCOUNTANT MEMBER VICE PRESIDENT DT/- 10.2.2010 COPY FORWARDED TO: 1. SHRI B.CHAND BASHA C/O. M.RAJAGOPAL NAIDU C.A. 10/80 6TH CROSS ROYAL NAGAR R.C.ROAD TIRUPATI-517501. 2. ASSTT. COMMISSIONER OF INCOME TAX CIRCLE 2(1) TIRUP ATI. 3. COMMISSIONER OF INCOME-TAX(APPEALS) TIRUPATI. 4. COMMISSIONER OF INCOME-TAX TIRUPATI. 5. DEPARTMENTAL REPRESENTATIVE ITAT HYDERABAD. B.V.S.