Bio Tech Pharma (P) Limited, Hyderabad V. Dy. Commissioner of Income Tax, Circle-1(2), Hyderabad

MA 11/Hyd/2019

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 2522 (ITAT-HYDERABAD)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 11-03-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB-A
• Next Hearing Date: 08-03-2019
• Assessment Year: 2012-2013
• Appeal Filed On: 28-12-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: V RAJITHA
• Assessee Lawyers: T CHAITANYA KUMAR

Judgement Text

MA NO 11 OF 2019 BIOTECH PHARMA P LTD HYDERABAD. PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD A BENCH, HYDERABAD BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI S.RIFAUR RAHMAN, ACCOUNTANT MEMBER M.A.NO.15/HYD/2019 (ARISING OUT OF ITA NO.1057/HYD/2017) (ASSESSMENT YEAR: 2012-13) M/S. BIO TECH PHARMA PRIVATE LIMITED, HYDERABAD PAN:AAACB8962D VS DY. COMMISSIONER OF INCOME TAX, CIRCLE 1(2) HYDERABAD (APPELLANT) (RESPONDENT) FOR ASSESSEE : SHRI T. CHAITANYA KUMAR FOR REVENUE : SMT. V. RAJITHA, DR O R D E R PER SMT. P. MADHAVI DEVI, J.M. THIS M.A. IS FILED BY THE ASSESSEE SEEKING RECALL O F THE ORDER OF THE TRIBUNAL DATED 4.6.2018 DISMISSING THE ASSESSEES APPEAL IN LIMINI DUE TO NON APPEARANCE OF THE ASSES SEE AND ALSO NON RECTIFICATION OF THE DEFECTS POINTED OUT BY THE REGISTRY. IN THIS APPLICATION, IT IS STATED BY THE ASSESSEE THAT THE APPEAL MEMO WAS PREPARED BY THE CHARTERED ACCOUNTANT OF THE COMPANY AND THE ADDRESS OF THE REGISTERED OFFICE OF THE PETITIONER COMPANY WAS MENTIONED BUT SINCE THE BUSINESS OPERATIONS OF THE ASSESSEE CAME TO A STANDSTILL, MOST OF THE TIMES THE OFFICE OF TH E COMPANY REMAIN CLOSED AND THEREFORE, THE NOTICES ISSUED BY THE TRI BUNAL WERE NOT SERVED ON THE PETITIONER. IT IS SUBMITTED THAT THE PETITIONER CAME TO KNOW THROUGH THE ITAT WEBSITE THAT THE APPEAL OF THE ASSESSEE DATE OF HEARING : 08.03.2019 DATE OF PRONOUNCEMENT: 11.03.2019 MA NO 11 OF 2019 BIOTECH PHARMA P LTD HYDERABAD. PAGE 2 OF 2 WAS DISPOSED OF VIDE ORDER DATED 4.6.2018 AND THUS APPROACHED THE TRIBUNAL FOR RECALL OF THE ORDER. IT IS ALSO SU BMITTED BY THE ASSESSEE THAT IT IS PREPARED TO RECTIFY THE DEFECTS AS SOON AS THE APPEAL IS RESTORED. 2. HAVING REGARD TO THE RIVAL CONTENTIONS, WE ARE I NCLINED TO RECALL THE ORDER OF THE TRIBUNAL AND POST THE AP PEAL FOR RECTIFICATION OF DEFECT ON 29.03.2019. 3. IN THE RESULT, M.A FILED BY THE ASSESSEE IS ALLO WED. ORDER PRONOUNCED IN THE OPEN COURT ON 11 TH MARCH, 2019. SD/- SD/- (S.RIFAUR RAHMAN) ACCOUNTANT MEMBER (P. MADHAVI DEVI) JUDICIAL MEMBER HYDERABAD, DATED 11 TH MARCH, 2019. VINODAN/SPS COPY TO: 1 M/S. BIOTECH PHARMA P LTD, F. NO.310, PARS CHAMBE RS, 3-5-890 HIMAYAT NAGAR, HYDERABAD 2 DY.CIT CIRCLE 1(2) HYDERABAD 3 CIT (A)-1 HYDERABAD 4 PR. CIT 1 HYDERABAD 5 THE DR, ITAT HYDERABAD 6 GUARD FILE BY ORDER