Nandan Cleantec Limited , Medak V. Dy. Commissioner of Income Tax , Circle-16(1), Hyderabad

MA 102/Hyd/2019

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 9783 (ITAT-HYDERABAD)
• Duration Of Justice: 30 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 20-09-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB-B
• Assessment Year: 2012-2013
• Appeal Filed On: 21-08-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: A S SANT

Judgement Text

MA NOS 102 & 103 OF 2019 NANDAN CLEANTEC LTD HYDERA BAD. PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD A BENCH, HYDERABAD BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER M.A. NOS. 102 & 103/HYD/2019 (ARISING OUT OF ITA NOS.2170 & 2171/HYD/2018) ASSESSMENT YEARS: 2012-13 & 2013-14 M/S. NANDAN CLEANTEC LTD MEDAK PAN:AABCN1933B VS. DY. CIT, CIRCLE 16-(1) HYDERABAD (APPELLANT) (RESPONDENT) ASSESSEE BY: SRI PAWAN KUMAR CHAKRAPANI REVENUE BY : SRI A.S. SANT, DR DATE OF HEARING: 13/09/2019 DATE OF PRONOUNCEMENT: 20/09/2019 ORDER PER SMT. P. MADHAVI DEVI, J.M. BOTH THE M.AS ARE FILED BY THE ASSESSEE SEEKING REC ALL OF THE ORDER OF THE TRIBUNAL DATED 8.2.2019 DISMISS ING THE ASSESSEES APPEALS FOR THE A.YS 2012-13 AND 2013-14 FOR NON- APPEARANCE ON THE DATE OF HEARING AND ALSO FOR NOT RECTIFYING THE DEFECTS POINTED OUT BY THE REGISTRY IN THE APPEALS. 2. IN THE M.AS, THE ASSESSEE HAS STATED THAT NON- APPEARANCE BEFORE THE TRIBUNAL IS NOT WILLFUL OR WA NTON BUT IS DUE TO NON-SERVICE OF THE NOTICE OF HEARING ON THE ASSE SSEE. IT WAS SUBMITTED THAT EVEN THE DEFECT NOTICE WAS NOT SERVE D ON THE ASSESSEE AND THAT IT WAS ONLY ON THE RECEIPT OF THE TELEPHONIC COMMUNICATION FROM THE OFFICE OF THE DY. CIT, CIRCL E 16(1) HYDERABAD TO PAY THE TAX AMOUNT DUE FOR THE IMPUGNE D A.Y 2012- MA NOS 102 & 103 OF 2019 NANDAN CLEANTEC LTD HYDERA BAD. PAGE 2 OF 2 13, THAT THE ASSESSEE CAME TO KNOW ABOUT THE DISMIS SAL OF THE APPEAL. IT IS ALSO SUBMITTED THAT THE ASSESSEE, VID E LETTER DATED 2.5.2019 REQUESTED THE REGISTRY TO PROVIDE THE DEFE CT NOTICE AND ALSO COPY OF THE ORDER PASSED BY THE TRIBUNAL AND O N RECEIPT OF THE COPIES FROM THE REGISTRY, THE ASSESSEE HAS FILED TH ESE M.AS FOR RECTIFICATION OF DEFECTS AND HAS RECTIFIED THE DEFE CTS AND IS SEEKING RECALL OF THE ORDER OF THE TRIBUNAL. 3. THE LEARNED DR WAS ALSO HEARD. 4. WE HAVE GONE THROUGH THE RECORD AND WE FIND THAT THE APPEALS WERE DISMISSED FOR NON-RECTIFICATION OF THE DEFECTS AND ALSO NON-APPEARANCE OF THE ASSESSEE. SINCE THE REAS ONS CITED BY THE ASSESSEE FOR NON-APPEARANCE ARE REASONABLE, WE ARE INCLINED TO RECALL THE ORDER OF THE TRIBUNAL AND RE-FIX THE APPEAL FOR HEARING ON 19.03.2020. AS THE DATE OF HEARING HAS BEEN ANNO UNCED IN THE OPEN COURT IN THE PRESENCE OF BOTH THE PARTIES, NO FRESH NOTICE NEED BE GIVEN. M.AS ARE ACCORDINGLY ALLOWED. 5. IN THE RESULT, M.AS FILED BY THE ASSESSEE ARE AL LOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 20 TH SEPTEMBER, 2019. SD/- SD/- (A. MOHAN ALANKAMONY) ACCOUNTANT MEMBER (P. MADHAVI DEVI) JUDICIAL MEMBER HYDERABAD, DATED 20 TH SEPTEMBER, 2019. VINODAN/SPS COPY TO: 1 M/S. NANDAN CLEANTEC LTD, SY. NO.186/186 KASHIMPU R VILLAGE, ZAHEERABAD, MEDAK 502318 2 DY. CIT, WARD 16(1) HYDERABAD 3 CIT (A)-4 HYDERABAD 4 PR. CIT 4 HYDERABAD 5 THE DR, ITAT HYDERABAD 6 GUARD FILE BY ORDER