Sarojini Naidu Vanita Pharmacy Maha Vidyalaya, Hyderabad V. DDIT (Exemptions) - I, Hyderabad, Hyderabad

MA 12/HYD/2015

• Counselvise Citation: [2015] 124 COUNSELVISE.COM (IT) 2793 (ITAT-HYDERABAD)
• Duration Of Justice: 21 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 20-02-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2007-2008
• Appeal Filed On: 30-01-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RAJAT MITRA
• Assessee Lawyers: C P RAMASWAMY

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH B, HYDERABAD BEFORE SHRI P.M. JAGTAP, ACCOUNTANT MEMBER AND SHRI SAKTIJIT DEY, JUDICIAL MEMBER M.A. NO. 12/HYD/15 (IN ITA NO. 725/HYD/2011 ASSESSMENT YEAR : 2007-08) M/S SAROJINI NAIDU VANITA PHARMACY MAHA VIDYALAYA., HYDERABAD APPLICANT (PAN AADAS 1055R) VS. DDIT (EXEMPTIONS) 1, HYDERABAD RESP ONDENT APPLICANT BY : SHRI C.P. RAMASWAMY RESPONDENT BY : SHRI RAJAT MITRA DATE OF HEARING : 20/02/2015 DATE OF PRONOUNCEMENT : 20/02/2015 ORDER PER SAKTIJIT DEY, J.M.: THIS MISCELLANEOUS APPLICATION FILED BY THE ASSESSE E ARISES OUT OF THE ORDER OF ITAT B BENCH, HYDERABAD BENCHES, HYDERABAD, IN ITA NO. 725/HYD/2011 DATED 25/03/2014, DISMISSING T HE APPEAL EX- PARTE IN LIMINE FOR NON-PROSECUTION. 2. THE LEARNED AR REFERRING TO THE REASONS FOR NOT ATTENDING THE HEARING AS STATED IN THE M.A. SUBMITTED THAT NON AT TENDANCE ON THE DATE OF HEARING WAS OUT OF INADVERTENCE AND NOT BEC AUSE THE ASSESSEE WAS DISINTERESTED IN PROSECUTING THE APPEA L. THE REASONS MENTIONED IN THE M.A. FOR NOT ATTENDING BY THE COU NSEL ON THE DATE OF HEARING WERE ALSO AFFIRMED IN THE AFFIDAVIT FILED BEFORE US BY ASSESSEE. HE, THEREFORE, REQUESTED FOR RECALLING TH E EX-PARTE ORDER, MA NO. 12/HYD/15 SAROJINI NAIDU VANITA PHARMACY MAHA VIDYALAYA, HYD. 2 AND HEARING THE APPEAL ON MERIT. THE LEARNED DR ALS O HAS NO OBJECTION IF THE ORDER IS RECALLED AND APPEAL IS HE ARD ON MERIT. 3. WE HAVE CONSIDERED THE SUBMISSIONS OF THE PARTI ES AND PERUSED THE MATERIALS ON RECORD. AS ASSESSEE IS PRE VENTED BY SUFFICIENT CAUSE FOR NOT ATTENDING ON THE DATE OF H EARING OF APPEAL, WE ARE INCLINED TO RECALL OUR ORDER DATED 25/03/2014 P ASSED IN ITA NO. 725/HYD/2011 AND POST THE APPEAL FOR HEARING ON 09 /03/2015 . AS THE AFORESAID DATE OF HEARING OF APPEAL WAS ANNOUNCED I N THE OPEN COURT IN PRESENCE OF BOTH THE COUNSELS, NO SEPARATE NOTIC E OF HEARING IS REQUIRED TO BE ISSUED TO THE PARTIES. 4 . IN THE RESULT, THE MISCELLANEOUS APPLICATION FI LED BY THE ASSESSEE IS ALLOWED. PRONOUNCED IN THE OPEN COURT ON 20/02/2015. SD/- SD/- (P.M. JAGTAP) ( SAKTIJIT DEY) ACCOUNTANT MEMBER JUDICIA L MEMBER HYDERABAD, DATED: 20 TH FEBRUARY, 2015 KV COPY TO:- 1) M/S SAROJINI NAIDU VANITA PHARMACY MAHA VIDYA LAYA, 5-5-482/2, EXHIBITION GROUNDS, HYDERABAD. 2) DDIT (EXEMPTIONS) - 1, HYDERABAD 3) CIT(A)-IV, HYDERABAD. 4) THE DIT (E), HYD. 5) THE DEPARTMENTAL REPRESENTATIVE, I.T.A .T., HYDERABAD. MA NO. 12/HYD/15 SAROJINI NAIDU VANITA PHARMACY MAHA VIDYALAYA, HYD. 3 S.NO. DESCRIPTION DATE INTLS 1. DRAFT DICTATED ON SR.P.S./P.S 2. DRAFT PLACED BEFORE AUTHOR SR.P.S/PS 3 DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER JM/AM 4 DRAFT DISCUSSED/APPROVED BY SECOND MEMBER JM/AM 5 APPROVED DRAFT COMES TO THE SR.P.S./PS SR.P.S./ P.S 6. KEPT FOR PRONOUNCEMENT ON SR. P.S./P.S. 7. FILE SENT TO THE BENCH CLERK SR.P.S./P.S 8 DATE ON WHICH FILE GOES TO THE HEAD CLERK 9 DATE OF DISPATCH OF ORDER