SWAWS Credit Corporation India (P) Ltd., Hyd, Hyderabad V. DCIT, Circle-3(3), Hyd, Hyderabad

MA 122/HYD/2015

• Counselvise Citation: [2015] 124 COUNSELVISE.COM (IT) 3616 (ITAT-HYDERABAD)
• Duration Of Justice: 14 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 27-11-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2009-2010
• Appeal Filed On: 13-11-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: M SITARAM

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES A : HYDERABAD BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI B. RAMAKOTAIAH, ACCOUNTANT MEMBER M.A.NO.122/HYD/2015 ARISING OUT OF ITA.NO.24/HYD/2013 - ASSESSMENT YEAR 2009-2010 SWAWS CREDIT CORPORATION INDIA P. LTD., HYDERABAD. PAN AACCS5368J VS. DCIT, CIRCLE 3(3) HYDERABAD. (APPLICANT) (RESPONDENT) FOR ASSESSEE : MR. SAMUEL NAGADESI FOR REVENUE : MR. M. SITARAM DATE OF HEARING : 27.11.2015 DATE OF PRONOUNCEMENT : 27.11.2015 ORDER PER SMT. P. MADHAVI DEVI, J.M. BY THIS MISCELLANEOUS APPLICATION, THE ASSESSEE I S SEEKING RECALL OF THE ORDER OF THE TRIBUNAL DATED 0 7.09.2015 PASSED EX-PARTE IN ITA.NO.24/HYD/2013 DISMISSING TH E APPEAL OF THE ASSESSEE FOR NON-PROSECUTION. 2. THE LD. COUNSEL FOR THE ASSESSEE, MR. SAMUEL NAGADESI, FILED AN AFFIDAVIT STATING THAT ON THE DA TE OF HEARING OF THE APPEAL I.E., ON 07.09.2015 HE WAS IN THE PRI VATE 2 MA.NO.122/HYD/2015 IN ITA.NO.24/HYD/2013 SWAWS CREDIT CORPORATION INDIA P. LTD., DELEGATION TO GOVERNMENT OF GUJARAT, INDUSTRIES DEP ARTMENT IN CONNECTION WITH ASCERTAINING THE POLICY FRAME WO RK FOR DEVELOPING A PLASTIC PARK IN THE STATE OF ANDHRA PR ADESH AND WAS HELD UP IN GANDHI NAGAR. IT WAS FURTHER SUBMITT ED THAT THOUGH HE HAD ENTRUSTED THE WORK TO HIS NEW ASSOCIA TE, HE COULD NOT REACH THE OFFICE OF THE TRIBUNAL IN TIME AS HE WAS NEW TO HYDERABAD AND NOT FAMILIAR WITH THE ROUTES A ND TRAFFIC CONGESTION AND BY THE TIME, HE REACHED THE OFFICE O F THE TRIBUNAL, THE APPEAL WAS HEARD EX-PARTE. THE LD. CO UNSEL FOR THE ASSESSEE THEREFORE, PRAYED THAT THE EXPARTE ORD ER PASSED BY THE TRIBUNAL MAY BE RECALLED AND THE ASSESSEE BE GIVEN ANOTHER OPPORTUNITY TO CONTEST ITS CASE ON MERITS I N THE INTEREST OF JUSTICE AND FAIR PLAY. 3. LEARNED D.R. DID NOT OBJECT FOR THE PROPOSITION OF THE LD. COUNSEL FOR THE ASSESSEE. 4. WE HAVE HEARD BOTH THE PARTIES. WE ARE SATISFIE D WITH THE REASONS ADVANCED BY THE LEARNED COUNSEL FO R THE ASSESSEE THAT THE ASSESSEE WAS PREVENTED BY REASONA BLE CAUSE IN NOT APPEARING BEFORE THE TRIBUNAL ON THE D ATE OF HEARING. ACCORDINGLY, THE ORDER OF THE TRIBUNAL DAT ED 07.09.2015 IN ITA.NO.24/HYD/2013 IS HEREBY RECALLED AND THE APPEAL IS RESTORED ON THE FILE OF THE TRIBUNAL AND POSTED FOR HEARING ON 21.12.2015. SINCE THE DATE OF HEARIN G IS ALREADY PRONOUNCED IN THE OPEN COURT IN THE PRESENC E OF BOTH 3 MA.NO.122/HYD/2015 IN ITA.NO.24/HYD/2013 SWAWS CREDIT CORPORATION INDIA P. LTD., THE PARTIES, NO NOTICE OF HEARING NEED BE SENT TO T HE PARTIES. THIS ORDER ITSELF WILL SERVE AS A NOTICE OF HEARING . 5. IN THE RESULT, MA FILED BY THE ASSESSEE IS ALLO WED. ORDER PRONOUNCED IN THE OPEN COURT ON 27.11.201 5. SD/- SD/- (B. RAMAKOTAIAH) (P.MADHAVI DEVI) ACCOUNTANT MEMBER JUDICIAL MEMBER HYDERABAD, DATED 27 TH NOVEMBER, 2015 VBP/- COPY TO 1. SWAWS CREDIT CORPORATION INDIA P. LTD., HYDERABA D C/O. MR. SAMUEL NAGADESI, C.A. 408, SRI RAMAKRISHNA TOWERS, BESIDE IMAGE HOSPITALS, AMEERPET, HYDERABAD 500 073. 2. THE DCIT, CIRCLE 3(3), I.T. TOWERS, MASAB TANK, HYDERABAD 500 028. 3. CIT(A)-IV, HYDERABAD 4. CIT-III, HYDERABAD 5. D.R. ITAT A BENCH, HYDERABAD. 6. GUARD FILE