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

MA 2/HYD/2011 | misc
Pronouncement Date: 23-09-2011 | Result: Dismissed

Appeal Details

RSA Number 222524 RSA 2011
Assessee PAN AFKPM2095N
Bench Hyderabad
Appeal Number MA 2/HYD/2011
Duration Of Justice 8 month(s) 5 day(s)
Appellant Smt. Chandrika Magani, Hyderabad
Respondent ITO, Ward 6(1), Hyderabad
Appeal Type Miscellaneous Application
Pronouncement Date 23-09-2011
Appeal Filed By Assessee
Order Result Dismissed
Bench Allotted B
Tribunal Order Date 23-09-2011
Date Of Final Hearing 11-03-2011
Next Hearing Date 11-03-2011
Assessment Year misc
Appeal Filed On 17-01-2011
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD B BENCH HYDERABAD BEFORE SHRI G.C. GUPTA VICE PRESIDENT AND SHRI AKBER BASHA ACCOUNTANT MEMBER MA. NO.02/HYD/2011 IN ITA NO.54/H/2010 ASSESSMENT YEAR 2004-05 SMT. CHANDRIKA MAGANI HYDERABAD (PAN AFKPM 2095 N) VS THE ITO WARD 6(1) HYDERABAD APPELLANT RESPONDENT APPELLANT BY : NONE RESPONDENT BY : SHRI B.V. PRASAD REDDY DATE OF HEARING : 23.9.2011 DATE OF PRONOUNCEMENT : ORDER PER AKBER BASHA ACCOUNTANT MEMBER: THIS MISCELLANEOUS APPLICATION PREFERRED BY THE ASSESSEE IN ITA NO.54/HYD/2010 REQUESTING TO SET AS IDE THE ORDER OF THE TRIBUNAL DATED 8.11.2010. 2. AT THE TIME OF HEARING ON 23.9.2011 NONE APPE ARED ON BEHALF OF THE ASSESSEE. IN SPITE OF THE NOTICE SERVED ON THE ASSESSEE TO APPEAR ON 23.9.2011 WHEN THE APPEA L WAS TAKEN UP FOR HEARING NO ONE WAS PRESENT FOR THE ASS ESSEE. HENCE WE ARE OF THE OPINION THAT THE ASSESSEE IS N OT INTERESTED IN PROSECUTING THE APPEAL. AS HELD BY T HE HONBLE ITAT DELHI BENCH IN THE CASE OF CIT VS. MU LTIPLAN INDIA LIMITED (38 ITD 320) THERE MAY BE VARIOUS RE ASONS FOR THE ASSESSEE TO REMAIN ABSENT AT THE TIME OF HE ARING. ONE OF THE REASONS MIGHT BE A DESIGN OR ABSENCE OF NEED TO PROSECUTE THE APPEAL. BY FOLLOWING THE SAID DECISI ON AND ITA NO.MA NO.2/HYD/2011 IN ITA NO.54/H/2010 SMT. CHANDRIKA MAGNANI HYDERABAD 2 CONSIDERING THE FACTS AND CIRCUMSTANCES OF THE PRES ENT CASE WE DISMISS THE MISCELLANEOUS APPLICATION IN L IMINE. 3. IN THE RESULT THE MISCELLANEOUS APPLICATION F ILED BY THE ASSESSEE STANDS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT 23.9. 2011 SD/- SD/- (G.C. GUPTA) (AKBER BASHA) VICE PRESIDENT ACCOUNTANT M EMBER DATED THE 23RD SEPTEMBER 2011 COPY FORWARDED TO: 1. SMT. CHANDRIKA MAGANI W/O SRI M.U. SHAKAR RAO H NO.6-3-609/10A FLAT NO.202 SRI SAI RESIDENCY ANAND NAGAR COLONY HYDERABAD 2. THE ITO WARD 6(1) HYDERABD 3. THE CIT(A) -IV HYDERABAD 4. THE CIT-III HYDERABAD 5. THE DR ITAT HYDERABAD NP/