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Income Tax Appellate Tribunal - Hyderabad

Green Mangos Real Estates India Private ... vs Dy. Commissioner Of Income Tax , Central ... on 27 February, 2019

          IN THE INCOME TAX APPELLATE TRIBUNAL
             HYDERABAD BENCH "B", HYDERABAD

     BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER
                         AND
      SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER

                     ITA Nos.1884/Hyd/2018
                    Assessment Years: 2012-13

M/s. Green Mangos Real             Vs.   Dy. Commissioner of
Estates India Private                    Income Tax,
Limited,                                 Central Circle-2(4),
Hyderabad.                               Hyderabad.
PAN: AADCG 2344 M
                 (Appellant)             (Respondent)

                    Assessee by: None
                    Revenue by: Sri Satya Pinisetty, DR

               Date of hearing:      22/02/2019
       Date of pronouncement:        27/02/2019

                                ORDER

PER Smt. P. Madhavi Devi, J.M.:

This appeal is filed by the assessee against the order of CIT(A)-12, Hyderabad, dated 22/03/2018. The appeal was filed on 14/09/2018. There are certain defects in the appeal filed and accordingly, initially a notice by ordinary post was issued to the assessee and, since defects were not rectified, another notice by RPAD was issued on 11/01/2019 and since the notice is not returned unserved, it is presumed that it is served on the assessee.

2. However, till date, the defects have not been rectified by the assessee, even though 15 days have lapsed since the date of notice. Further, none appeared on behalf of the assessee on 22/02/2019 to 2 represent its case. Therefore, presuming that the assessee is not interested in pursuing its case, the appeal filed by the assessee is dismissed for non-rectification of the defects and also for non- appearance by following the decision of the Coordinate Bench in the case of Multiplan (India) Ltd., (38 ITD 320) and Madhya Pradesh High Court decision in the case of Late Tukojirao Holkar (223 ITR 480) with a liberty to the assessee to seek recall of the order, if so desires, after rectifying the defects.

3. In the result, appeal of the assessee is dismissed.

Pronounced in the open Court on 27 th February, 2019.

              Sd/-                               Sd/-
      (S. RIFAUR RAHMAN)                  (P. MADHAVI DEVI)
     ACCOUNTANT MEMBER                    JUDICIAL MEMBER

Hyderabad, Dated: 27 th February, 2019
OKK
Copy to:-

1)     M/s. Green Mangos Real Estates India Private Limited, C/o.

M.V. Prasad, Chartered Accountant, D. No. 60 -07-13, 4 t h Line, Siddhartha Nagar, Vijayawada - 520010.

2) DCIT, Central Circle -2(4), 6 t h Floor, Aayakar Bhavan, Basheer Bagh, Hyderabad.

3)     The CIT(A)-12, Hyderabad
4)     The Pr. CIT-12, Hyderabad
5)     The DR, ITAT, Hyderabad
6)     Guard File