VVR MUTUALLY AIDED CO-OPERATIVE CREDIT SOCIETY,HYDERABAD vs. INCOME TAX OFFICER, WARD-11(4), HYDERABAD

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ITA 3/HYD/2018Status: DisposedITAT Hyderabad15 March 2019AY 2013-142 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal dismissed the appeal filed by the assessee as not maintainable due to non-appearance. The assessee was granted liberty to seek recall of the order by showing reasonable cause for their absence.

What were the facts?

The assessee's appeal for AY 2013-14 was listed for hearing multiple times. On previous occasions, the assessee's representative appeared, but on the final hearing date, no one appeared for the assessee.

What were the issues?

The primary issue was the maintainability of the appeal due to the assessee's persistent non-appearance before the Tribunal.

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(1)Show list

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Income Tax Appellate Tribunal, Hyderabad ‘ A ‘ SMC Bench, Hyderabad

Before: Smt. P. Madhavi Devi

Hearing: 14.03.2019Pronounced: 15.03.2019

This is assessee’s appeal for the A.Y 2013-14 against the order of the CIT (A)-5, Hyderabad, dated 28.08.2017.

2.

This appeal has been coming up for hearing from 23.02.2018 and the assessee is represented by Authorised Representative, who has filed his power of authority. On 18.10.2018 when the case came up for hearing, none appeared for the assessee and one Shri Mohd. Afzal undertook to inform the party and the date was announced in the Open Court. Thereafter, the matter came up for hearing on 3.12.2018 and thereafter today. However, none appeared for the assessee. Therefore, it is, presumed that the assessee is not interested in prosecuting its appeal. Accordingly, by applying the ratio laid down by the ITAT Delhi Bench in the case of CIT Vs. Multi plan India (P.) Ltd.

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ITA No 3 of 2018 The VVR Mutually Aided Coop. Credit Society Hyderabad.

[(1991) 38 ITD 320], we dismiss this appeal filed by the assessee as not maintainable with the liberty to the assessee to seek recall of this order by showing reasonable cause for non-appearance, if any.

3.

In the result, appeal filed by the assessee is dismissed. Order pronounced in the Open Court on 15th March, 2019. Sd/- (P. Madhavi Devi) Judicial Member Hyderabad, dated 15th March, 2019. Vinodan/sps

Copy to:

1 The VVR Mutually Aided Cooperative Credit Society Ltd., P No.25 & 26 Sai Sri Arcade, Apollo Hospital Building, Bhagyanagar Colony, KPHB Kukatapally, Hyderabad 2 ITO Ward 11(4) Hyderabad 3 CIT (A)-5 Hyderabad 4 Pr. CIT – 5 Hyderabad 5 The DR, ITAT Hyderabad 6 Guard File

By Order

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