M/s Raghava Ratna Poultry Farm, Hyderabad v. ACIT, Hyderabad

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH A HYDERABAD BEFORE SHRI G.C. GUPTA VICE PRESIDENT AND SHRI AKBER BASHA ACCOUNTANT MEMB ER ITA NO.303/HYD/10 : ASSESSMENT Y EAR: 1998-99 M/S. RAGHAVA RATNA POULTRY FARM RAGHAVA RATNA TOWERS ABIDS HYDERABAD. (PAN - AAAFR 9506 L) VS ACIT CIRCLE-5(1) HYDERABAD. (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SHRI B.V. PRASAD REDDY O R D E R PER AKBER BASHA ACCOUNTANT MEMBER: THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORD ER OF THE CIT (A)-V HYDERABAD DATED 23-12-2009 AND IT PE RTAINS TO THE ASSESSMENT YEAR 1998-99. 2. AT THE TIME OF HEARING ON 12-01-2011 NONE APP EARED ON BEHALF OF THE ASSESSEE. THERE IS NOT EVEN AN ADJOURNME NT PETITION PREFERRED BY THE ASSESSEE ON THE DATE OF HEARING OF THI S APPEAL. AS HELD BY THE HONBLE ITAT DELHI BENCH IN THE CASE OF CI T V/S. MUTLIPLAN INDIA LIMITED (38 ITD 320) THERE MAY BE VARIOUS REA SONS FOR THE APPELLANT TO REMAIN ABSENT AT THE TIME OF HEARING. ONE OF THE REASONS MIGHT BE A DESIGN OR ABSENCE OF NEED TO PROSECUTE THE AP PEAL. BY FOLLOWING THE SAID DECISION AND CONSIDERING THE FACTS AN D CIRCUMSTANCES ITA NO.303/HYD/10 M/S. RAGHAVA RATNA POULTR Y HYD. ======================== 2 OF THE PRESENT CASE WE DISMISS THIS APPEAL IN LIMINE WI TH LIBERTY TO THE ASSESSEE TO FILE A PETITION TO RECALL THIS ORDER IF THE RE IS SUFFICIENT CAUSE FOR NON-APPEARANCE ON BEHALF OF THE ASSESSEE ON 12-01-2 011. 3. IN THE RESULT THE APPEAL OF THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE COURT ON 12-01-2011. SD/- (G.C. GUPTA) SD/- (AKBER BASHA) VICE PRESIDENT. ACCOUNTANT MEMBER. DT/- 12-01-2011. COPY FORWARDED TO: 1. M/S. RAGHAVA RATNA POULTRY FARM 5-8-352 RAGHAVA RATNA TOWERS 7 TH FLOOR NORTH BLOCK ABIDS HYDERABAD. 2. 3. 4.. 5. JMR* ACIT (TDS) CIR-5(1) HYDERABAD. CIT (A)-V HYDERABAD. CIT AP. HYDERABAD. THE DR ITAT HYDERABAD.