R.R.Entertainments, Hyderabad V. Income Tax Officer, Ward-14(5), Hyderabad

MA 126/Hyd/2019

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 3175 (ITAT-HYDERABAD)
• Duration Of Justice: 14 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 29-11-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB-A
• Next Hearing Date: 29-11-2019
• Assessment Year: 2013-2014
• Appeal Filed On: 15-11-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

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. NO. 1 26 /HYD./2019 ( ARISING OUT OF ITA NO. 80 /HYD./201 9 ) A.Y. 20 13 - 14 M/S R.R. ENTERTAINMENTS VS. ITO, WARD 14(5) 1 - 7 - 412, BAKARAM HYDERABAD MUSHEERABAD HYDERABAD 500 020 PAN: AAOFR6690R (APPELLANT) (RESPONDENT) FOR ASSESSE : SHRI PAWAN KUMAR CHAKRAPANI, A.R. FOR REVENUE : SMT. K.J. DIVYA, D.R. DATE OF HEARING : 2 9 / 11 /19 DATE OF PRONOUNCEMENT : 29 / 11/ 19 O R D E R PER SMT. P. MADHAVI DEVI, J.M. THIS APPLICATION IS FILED BY ASSESSEE SEEKING RECALL OF ORDER OF THE TRIBUNAL DATED 15.5.2019 DISMISSING ASSESSEES APPEAL FOR NON - PROSECUTION AND FOR NON - RECTIFICATION OF DEFECTS. 2. THE LD.COUNSEL FOR THE ASSESSEE SUBMITTED THAT THE NOTICES WERE NOT RE CEIVED BY ASSESSEE, AND, THEREFORE, NONE APPEARED ON BEHALF OF ASSESSEE O N EARLIER OCCASIONS AND ASSESSEE IS NOW RECTIFYING THE DEFECTS ALSO AND AS SUCH PRAYED FOR RECALL OF THE ORDER OF THE TRIBUNAL. 3. WE HAVE GONE THROUGH THE RECORD . W E FIND THAT NOT ICES SENT TO THE ASSESSEE AT THE ADDRESS GIVEN BY ASSESSEE HIMSELF WERE RETURNED. LD.COUNSEL FOR A SSESSEE FURTHER SUBMIT TED THAT SINCE THE ASSESSEE WAS OUT OF STATION, NOTICES WERE RETURNED UNSERVED. 3.1. TAKING THE SAME INTO CONSIDERATION , THE ORDER OF THE TRIBUNAL IS RECALLED AND THE APPEAL IS FIXED FOR HEARING ON 19.5.2020 . SINCE THE DATE OF HEARING IS M.A.NO.126/HYD/2019 AY:2013 - 14 M/S RR ENTERTAINMENTS, HYD. 2 ANNOUNCED IN OPEN COURT IN THE PRESENCE OF BOTH PARTIES, NO SEPARATE NOTICE IS TO BE GIVEN. 4. IN THE RESULT, THE MISC. APPLICATION FIL ED BY THE ASSESSE IS ALLOWED. PRONOUNCED IN THE OPEN COURT ON 29 /1 1 /2019. SD/ - SD/ - (A. MOHAN ALANKAMONY) (P. M ADHAVI DEVI) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 29 /1 1 /2019. *GMV COPY FORWARDED TO: 1. M/S R.R.ENTERTAINMENTS, 1 - 7 - 412, BAKARAM, MUSHEERABAD, HY DERABAD 500 020. 2. ITO, WARD 14(5), HYDERABAD. 3. CIT(A) - 6 , HYDERABAD . 4. PR. CIT - 6, HYDERABAD. 5. D.R. ITAT HYDERABAD. 6. GUARD FILE // C O P Y // M.A.NO.126/HYD/2019 AY:2013 - 14 M/S RR ENTERTAINMENTS, HYD. 3 1. DRAFT DICTATED ON 29/11/19 2. DRAFT PLACED BEFORE THE AUTHOR 29/11/19 3. DRAFT PLACED BEFORE THE SECOND MEMBER 4. DRAFT APPROVED BY SECOND MEMBER 5. APPROVED DRAFT COMES TO SRPS 6. KEPT FOR PRONOUNCEMENT 7. FILE SENT TO BENCH CLERK