Venkata Krishna Constructions Private Limited, Hyd, Hyderabad V. DCIT, Circle-3(3), Hyderabad, Hyderabad

MA 10/HYD/2017

• Counselvise Citation: [2017] 124 COUNSELVISE.COM (IT) 5422 (ITAT-HYDERABAD)
• Duration Of Justice: 1 month(s) 6 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 31-03-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: Not Allotted
• Assessment Year: 2006-2007
• Appeal Filed On: 22-02-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SUMAN MALIK

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH A, HYDERABAD BEFORE SMT P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER M.A. NO. 10/HYD/2017 (IN ITA NO. 1322/HYD/2016 ASSESSMENT YEAR: 2006-07) VENKATA KRISHNA CONSTRUCTIONS PRIVATE LIMITED., HYDERABAD. PAN AABCV 9705D VS. DY.. COMMISSIONER OF INCOME- TAX, CIRCLE 3(3), HYDERABAD. (APPLICANT) (RESPONDENT) ASSESSEE BY : SHRI SAMUEL NAGADESI REVENUE BY : SMT. SUMAN MALIK DATE OF HEARING : 31-03-2017 DATE OF PRONOUNCEMENT : 31-03-2017 O R D E R PER S. RIFAUR RAHMAN, A.M.: THIS MISCELLANEOUS APPLICATION FILED BY THE ASSESSE E ARISES OUT OF THE ORDER OF ITAT A BENCH, HYDERABAD BENCHES, HYD ERABAD, IN ITA NO. 1322/HYD/2016 DATED 04/01/2017, DISMISSING THE APPE AL EX-PARTE IN LIMINE FOR NON-PROSECUTION. 2. IN THE M.A. THE ASSESSEE STATED THAT AR OF THE ASSESSEE ON THE SAID DATE OF HEARING I.E. 04/01/2017 COULD NOT BE IN A P OSITION TO APPEAR BEFORE THE BENCH AND RECTIFY THE DEFECTS POINTED OUT BY TH E REGISTRY AS THE ASSISTANT LOOKING AFTER POSTING SCHEDULES WENT ON L EAVE. REFERRING TO THE ABOVE FACT, LD. AR SUBMITTED THAT NON-APPEARANCE BE FORE THE TRIBUNAL IS NEITHER WILLFUL NOR DELIBERATE BUT BONAFIDE AND BEY OND THE CONTROL OF THE ASSESSEE. HE, THEREFORE, REQUESTED FOR RECALLING T HE EX-PARTE ORDER, AND HEARING OF THE APPEAL ON MERIT. THE LEARNED DR, HOW EVER, HAS NOT OBJECTED TO THE RECALL OF THE APPEAL. 4. WE HAVE CONSIDERED THE SUBMISSIONS OF THE PARTI ES AND PERUSED THE MATERIAL ON RECORD. AS ASSESSEE IS PREVENTED BY SUF FICIENT CAUSE FOR NOT 2 M.A. NO. 10/HYD/2017 VENKATA KRISHNA CONSTRUCTIONS PRIVATE LIMITED. ATTENDING ON THE DATE OF HEARING OF APPEAL, WE ARE INCLINED TO RECALL OUR ORDER DATED 04/01/2017 PASSED IN ITA NO. 1322/HYD/2 016 AND POST THE APPEAL FOR HEARING ON 10/07/2017 . AS THE AFORESAID DATE OF HEARING OF APPEAL WAS ANNOUNCED IN THE OPEN COURT IN PRESENCE OF BOTH THE COUNSELS, NO SEPARATE NOTICE OF HEARING IS REQUIRED TO BE ISS UED TO THE PARTIES. 5. IN THE RESULT, THE MISCELLANEOUS APPLICATION FIL ED BY THE ASSESSEE IS ALLOWED. PRONOUNCED IN THE OPEN COURT ON 31 ST MARCH, 2017. SD/- SD/- (P. MADHAVI DEVI) (S. RIFAUR RAHM AN) JUDICIAL MEMBER A CCOUNTANT MEMBER HYDERABAD, DATED: 31 ST MARCH, 2017. KV COPY TO:- 1) VENKATA KRISHNA CONSTRUCTIONS PRIVATE LIMITED, C/O SAMUEL NAGADESI, CA, 408, SRI RAMAKRISHNA TOWRE S, NAGARJUNA NAGAR, AMEERPET, HYDERABAD 500 073. 2) DCIT, CIRCLE 3(3), 9 TH FLOOR, SIGNATURE TOWERS, OPP. BOTANICAL GARDENS, KONDAPUR, HYDERABAD. 3) CIT(A) 5, HYDERABAD 4) PR. CIT - 5, HYDERABAD 5) THE DEPARTMENTAL REPRESENTATIVE, I.T.A.T., H YDERABAD. 6) GUARD FILE