SIPUL ENTERPRISES LIMITED,HYDERABAD vs. ACIT, CENTRAL CIRCLE-1(2), HYDERABAD, HYDERABAD

आयकर अपील�य अ�धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ A ‘ Bench, Hyderabad �ी �वजय पाल राव, उपा� य� एवं �ी मधुसूदन साव�डया, लेखा सद� य के सम� । Before Shri Vijay Pal Rao, Vice-President A N D Shri Madhusudan Sawdia, Accountant Member आ.अपी.सं /ITA No. 1720/Hyd/2025 (िनधा�रण वष�/Assessment Year:2013-14) M/s. Sipul Enterprises Ltd Vs. Assistant Hyderabad Commissioner of PAN: AARCS5135Q Income Tax, Central Circle 1(2) Hyderabad (Appellant) (Respondent) िनधा�रती �ारा/Assessee by: N O N E राज� व �ारा/Revenue by:: Smt.U.Mini Chandran, CIT (DR) सुनवाई की तारीख/Date of hearing: 05/05/2026 घोषणा की तारीख/Pronouncement: 29/05/2026 आदेश/ORDER Per Madhusudan Sawdia, A.M.:

This appeal is filed by M/s. Sipul Enterprises Ltd (“the assessee”), feeling aggrieved by the order passed by the Learned Commissioner of Income Tax (Appeals)-11, Hyderabad, (“Ld. CIT(A)”) dated 09.10.2025 for the A.Y.2013- 14. 2. The assessee has raised the following grounds of appeal:

13.04.2026, 04.05.2026 and finally on 05.05.2026. However, on none of the dates of hearing, the assessee appeared either personally or through any authorized representative. No adjournment petition was also filed by the assessee on any of the aforesaid dates. Accordingly, it appears that the assessee is not interested in prosecuting the present appeal. Therefore, we proceed to adjudicate the present appeal ex parte qua the assessee after hearing the Learned Departmental Representative (“Ld. DR”) and on the basis of material available on record. 4. During the course of hearing, the Ld. DR relied upon the findings recorded by the Ld. CIT(A) and submitted that the order passed by the Ld. CIT(A) does not suffer from any infirmity warranting interference by this Tribunal. The Ld. DR further submitted that despite sufficient opportunities granted by the Tribunal, the assessee failed to appear and also failed to place any material on record to controvert the findings recorded by the Ld. CIT(A). 5. We have heard the submissions of the Ld. DR and perused the material available on record including the order passed by the Ld. CIT(A). We find that the assessee has raised various grounds in the present appeal; however, no supporting evidence or material has been placed before us in support of the grounds so raised. The assessee has also failed to controvert the findings recorded by the Ld. CIT(A) in the impugned order. Despite repeated opportunities granted by this Tribunal, neither any compliance was made by the assessee nor any explanation was furnished for non- appearance. In absence of any rebuttal material or contrary

evidence placed on record by the assessee, we do not find any reason to interfere with the well-reasoned findings recorded by the Ld. CIT(A). Accordingly, we uphold the order of the Ld. CIT(A) and dismiss the grounds raised by the assessee. 6. In the result, the appeal filed by the assessee is dismissed. Order pronounced in the Open Court on 29th May, 2026. Sd/- Sd/- (VIJAY PAL RAO) (MADHUSUDAN SAWDIA) VICE PRESIDENT ACCOUNTANT MEMBER Hyderabad, dated 29th May, 2026. Vinodan/sps Copy to: S.No Addresses 1 Sipul Enterprises Ltd., Plot No.57, AP Text Book Press Colony, Gunrock, Kharkhana, Secunderabad 500003 2 Assistant Commissioner of Income Tax Central Circle 1(2) Aayakar Bhavan, Hyderab ad 500004 3 Pr. CIT – Central, Hyderabad 4 DR, ITAT Hyderabad Benches 5 Guard File By Order VADREVU Digitally signed by VADREVU PRASADA PRASADA RAO Date: 2026.05.29 RAO 14:00:16 +05'30'