ESSEM COMMUNICATIONS (HYD) PVT LTD,HYDERABAD V. ITO., WARD-17(2), HYDERABAD

MA 72/HYD/2025

AI Insights

The case involves M/s. Essem Communications (HYD) Pvt. Ltd., which filed a Miscellaneous Application seeking the recall of an order that dismissed their appeal due to non-compliance with defect notices concerning an unsigned and unverified appeal Memo in Form 36. The original appeal was dismissed as it was not filed in accordance with the prescribed rules under section 253 read with Rule 47 of the I.T. Act, 1961, and the I.T. Rules, 1962. The Tribunal, after considering the rectified defects in the appeal Memo and the circumstances of the company being struck off, decided to recall the earlier order and restore the appeal.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 791954 (ITAT-HYDERABAD)
• Duration Of Justice: 3 month(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 12-12-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2017-2018
• Appeal Filed On: 12-09-2025
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ASHUTOSH PRADHAN
• Assessee Lawyers: B SUCHIRI

Judgement Text

" आयकर अपीलीय अधिकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘SM’ Bench, Hyderabad श्री विजय पाल राि, उपाध् यक्ष एंव श्री मंजूनाथा जी, लेखा सदस् य क े समक्ष । BEFORE SHRI VIJAY PAL RAO, VICE PRESIDENT AND SHRI MANJUNATHA G, ACCOUNTANT MEMBER M.A. No.72/Hyd/2025 आ.अपी.सं /In ITA No.236/Hyd/2025 (निर्धारण वर्ा/Assessment Year:2017-18) M/s. Essem Communications (HYD) Pvt. Ltd., Hyderabad. PAN: AABCE1524H Vs. Income Tax Officer, Ward-17(2), Hyderabad. (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee by: B Suchiri, Advocate रधजस् व द्वधरध/Revenue by: Shri Ashutosh Pradhan, DR सुिवधई की तधरीख/Date of hearing: 12/12/2025 घोर्णध की तधरीख/Pronouncement: 12/12/2025 आदेश/ORDER PER VIJAY PAL RAO, VICE PRESIDENT : By way of this Miscellaneous Application, the assessee is seeking recalling of the order dt.08.07.2025 of this Tribunal and restoration of the appeal of the assessee which was dismissed due to non-compliance of the defect notices on account of unsigned and unverified appeal Memo in Form 36. Printed from counselvise.com MA No.72/Hyd/2025 2 2. We have heard the Learned Authorised Representative as well as Learned Department Representative and perused the impugned order of the Tribunal in para Nos.2 & 3 are as under : “ 2. None appeared on behalf of the assessee when this appeal was called for hearing at 10.30am and accordingly, the matter was passed over to be taken at the end of the board. When the appeal was called again for hearing at 12.30, none appeared on behalf of the assessee despite the fact that, on the earlier occasions, the hearing of the appeal was adjourned at the request of the assessee. Accordingly, the Bench propose to hear and dispose of this appeal ex-parte. 3. A defect memo was also issued to the assessee by the Registry for removing the defects on account of unsigned and unverified appeal memo in Form 36 as required under Rule 47 r.w.s. 140 of the I.T. Act, 1961. Though the assessee has filed another set of grounds of appeal subsequently, but the same are also not signed and verified as per the rules. Therefore, the appeal has not been made in the manner as prescribed u/s 253 r.w. Rule 47 of I.T. Rules, 1962. The assessee is a Private Limited Company, but there is no proper verification by the Managing Director or the Director of the assessee company. Further, it transpires from the record that the assessee filed the present appeal on 16/02/2025 after a gap of more than one year from the impugned order of the learned CIT (A), dated 27/01/2024 and the assessee has not explained the said gap of more than one year in filing the present appeal. Therefore, in view of the above facts and circumstances, the present appeal of the assessee is found to be invalid and liable to be dismissed in limine. We order accordingly.” 2.1 Thus the appeal of the assessee was dismissed when the assessee failed to rectify the defects on account of unsigned and unverified appeal Memo in Form 36 which resulted to invalid and non-maintainability of the appeal filed by the assessee. Now the Ld. AR has filed the Form 36 signed by the former Managing Director of the company as the assessee company Printed from counselvise.com MA No.72/Hyd/2025 3 has been struck off by the Registrar of Companies and therefore former Managing Director is now representing the appeal before the Tribunal. Since the assessee has now rectified defects in the Memo of the appeal which lead to the dismissal of the appeal while passing the impugned order, therefore, in the facts and circumstances of the case and in the interest of justice, the impugned order of the Tribunal dt.08.07.2025 is recalled and the appeal of the assessee is restored toits original number and stage. The Form 36 signed and verified by the former Managing Director of the assessee company be taken on record of the appeal file. The appeal of the assessee is directed to be listed on 19.01.2026. The date of hearing of the appeal is pronounced in the open court and noted by both the parties and therefore no separate notices be issued in this regard. 3. In the result, the Misc. Application is allowed. Order pronounced on conclusion in the open Court on 12th Dec., 2025. Sd/- Sd/- (MANJUNATHA G) (VIJAY PAL RAO) ACCOUNTANT MEMBER VICE PRESIDENT Hyderabad. Dated: 12.12.2025. * Reddy gp Printed from counselvise.com MA No.72/Hyd/2025 4 Copy of the Order forwarded to : 1. M/s. Essem Communications (HYD) Pvt. Ltd., C/0 S Pratap Reddy, Flat No.401,Gharonda Veer Apartment, 6-1-108 & 108/1, Padmaraonagar, Secunderabad-500 003 2. The ITO, Ward 17(2), Hyderabad. 3. Pr.CIT, Hyderabad. 4. DR, ITAT, Hyderabad. 5. Guard file. BY ORDER, Printed from counselvise.com "