DOBARA, Hyderabad V. Commissioner of Income Tax, (Exemptions), Hyderabad

ITA 7/Hyd/2020

• Counselvise Citation: [2020] 109 COUNSELVISE.COM (IT) 7397 (ITAT-HYDERABAD)
• Duration Of Justice: 11 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-12-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB-A
• Assessment Year: misc
• Appeal Filed On: 02-01-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 254(2)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH B , HYDERABAD BEFORE S MT P. MADHAVI DEVI , JUDICIAL MEMBER AND SHRI A. MOHAN ALANKAMONY , ACCOUNTANT MEMBER M.A. NO. 0 7 /HYD/20 20 (IN ITA NO. 1344 /HYD/201 3 ASSESSMENT YEAR: 20 06 - 07 ) C HARMINAR BOTTLING COMPANY LTD., HYDERABAD. PAN AABCC2858E VS. ASST. COMMISSIONER OF INCOME - TAX, CIRCLE 8(1), HYDERABAD. (APPELLANT) (RESPONDENT) ASSESSEE BY : MS. KANIKA JAIN REVENUE BY : SHR I ROHIT MUJUMDAR DATE OF HEARING : 1 8 / 12 /20 20 DATE OF PRONOUNCEMENT : 18 / 12 /20 20 O R D E R PER P. MADHAVI DEVI , J .M . : TH IS MISCELLANEOUS APPLICATION IS FILED BY THE ASSESSEE U/S 254(2) OF THE INCOME TAX ACT SEEKING RECALL OF THE ORDER OF THE TRIBUNAL DATED 04/12/2019 IN ITA NO. 1344 /HYD/201 3. 2. IN THE M.A., IT IS MENTIONED THAT THE ASSESSEES COUNSEL IS BASED AT DELHI AND WAS EXTREMELY PREOCCUPIED DUE TO TIME BARRING ASSESSMENT MATTERS BEFORE INCOME TAX AUTHORITIES FROM DELHI AND, THEREFORE, COULD NOT SCHEDULE HIS TRAVEL TO HYDERABAD TO REPRESENT THE MATTER IN THE TRIBUNAL. THE LD. COUNSEL HAD FILED TH E APPLICATION FOR ADJOURNMENT BEFORE THE TRIBUNAL , BUY, THE SAME WAS REJECTED. THE TRIBUNAL PASSED THE ORDER EXPART E ASSESSEE DISMISSING THE APPEAL. 2 M.A.NO. 7 /HYD/20 20 CHARMINAR BOTTLING COMPANY LTD. , HYD. 3. THE LD. COUNSEL FOR THE ASSESSEE REITERATED THE SUBMISSIONS MADE IN THE MA AND PRAYED FOR RECALL OF THE ORDER OF THE TRIBUNAL AND DISPOSE OF THE APPEAL ON MERITS. 4. THE LD. DR WAS ALSO HEARD. AFTER TAKING INTO CONSIDERATION THE SUBMISSIONS OF THE ASSESSEE AS WELL AS FINDING THAT THE TRIBUNAL HAD REJECTED THE APPLICATION FOR ADJOURNMENT AND BEING SATISFIE D WITH THE REASONS GIVEN BY THE ASSESSEE FOR NON - APPEARANCE BEFORE THE TRIBUNAL, WE RECALL THE ORDER OF THE TRIBUNAL DATED 04/12/2019 AND REFIX THE APPEAL FOR HEARING ON 18/01/2021. AS THE DATE OF HEARING OF APPEAL IS ANNOUNCED IN THE OPEN COURT IN THE P RESENCE OF BOTH THE PARTIES, NO FRESH NOTICE IS REQUIRED TO BE ISSUED. 5. IN THE RESULT, MA FILED BY THE ASSESSEE IS ALLOWED. PRONOUNCED IN THE OPEN COURT ON 18 TH DECEMBER, 2020. SD/ - SD/ - (A. MOHAN ALANAKMONY ) (P. MADHAVI DEVI) ACCOUNTANT MEMBER JUDICIAL MEMBER HYDERABAD, DATED: 18 TH DECEMBER, 2020. KV C OPY TO: - 1) CHARMINAR BOTTLING COMPANY LTD., HYDERABAD. 2) ACIT, CIRCLE 8(1), HYDERABAD. 3) CIT(A) III , HYD. 4) CIT II , HYDERABAD. 5 ) THE DEPARTMENTAL REPRESENTATIVE, I.T.A.T., HYDERABAD. 6 ) GUARD FILE