Manthena Laboratories Ltd., Hyd, ... vs Assessee
- CitationITA No.341/Hyd/2015 : Assessment year 2010-11
Ratio decidendi
The rule this decision rests on
The assessee's appeal before the first appellate authority was rightly dismissed in limine under S.249(4) of the Income Tax Act, 1961 where the tax due on the income returned has not been paid, and the assessee, given an opportunity to produce proof of such payment, fails to do so.
Written by Miss Lucy from the judgment below, not taken from a headnote.
Judgment
As delivered
ITA No.341/Hyd/2015 : Assessment year 2010-11
M/s. Manthena Laboratories V/s. Dy. Commissioner of Income-tax, Ltd., Hyderabad Circle 16(2), Hyderabad
(PAN - AACCM 3691 C)
(Appellant) (Respondent)
Appellant by : Shri S.Rama Rao
Respondent by : Shri Rajat Mitra DR
Date of Hearing 11.6.2015 Date of Pronouncement 12.6.2015
ORDER
Per P.M.Jagtap, Accountant Member :
This appeal filed by the assessee is directed against order of the learned Commissioner of Income-tax (Appeals)-IV, Hyderabad dated 24.12.2014, whereby he dismissed the appeal of the assessee filed before him in limine treating the same as unadmitted on the ground that tax due on the income returned was not paid by the assessee, as required under the provisions of S.249(4) of the Income Tax Act,1961.
2. We have heard the arguments of both the sides and also perused the relevant material on record. This appeal of the assessee was initially fixed for hearing on 8.6.2015, when the learned counsel for the assessee sought some time to ascertain as to whether the assessee has paid the tax due on income returned or not. Accordingly, the hearing was adjourned to 11.6.2015, in order to give the assessee an opportunity to produce proof of payment of such tax, if any. However, the assessee has failed to 2 ITA No.341/Hyd/2015 M/s. Manthena Laboratories Ltd., Hyderabad
file any evidence to show that tax payable on income returned has been paid. The learned counsel for the assessee has also submitted that there is no instruction given by the assessee to him in this regard. We therefore, find no infirmity in the impugned order of the learned CIT(A) dismissing the appeal of the assessee in limine treating the same as unadmitted by virtue of S.249(4) and upholding the same, we dismiss this appeal filed by the assessee.
3. In the result, appeal of the assessee is dismissed.
Pronounced in the court on 12th June, 2015
Sd/- Sd/-
(Saktijit Dey) (P.M.Jagtap) Judicial Member Accountant Member
Dt/- 12th June, 2015
Copy forwarded to:
1. M/s. Manthena Laboratories Ltd.(Hyderabad) C/o. Shri S.Rama Rao, Flat No.102, Shirya's Elegance, No.3-6-643, Street No.9, Himayatnagar, Hyderabad 500029
2. Dy. Commissioner of Income-tax Circle 16(2), Hyderabad
3. Commissioner of Income-tax(Appeals) IV, Hyderabad
4. Commissioner of Income-tax III Hyderabad
5. Departmental Representative, ITAT, Hyderabad.
B.V.S
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