Spirit & Truth Foundation, Guntur, Guntur V. CIT(Exemptions), Hyd, Hyderguda Village

MA 130/HYD/2015

• Counselvise Citation: [2016] 124 COUNSELVISE.COM (IT) 3836 (ITAT-HYDERABAD)
• Duration Of Justice: 1 month(s) 29 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 22-01-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 08-01-2016
• Assessment Year: 2015-2016
• Appeal Filed On: 24-11-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: B. KURMI NAIDU
• Section: 22

Judgement Text

THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH B, HYDERABAD BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER M.A. NO. 130/HYD/2015 (IN ITA NO. 861/HYD/2015 ASSESSMENT YEAR: 2015-16) SPIRIT & TRUTH FOUNDATION, KARAMPUDI (V&M), GUNTUR PAN AALAS 4867 M) VS. COMMISSIONER OF INCOME-TAX (EXEMPTIONS), HYDERABAD (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI K. CHENNU BOTLU REVENUE BY : SHRI B. KURMI NAIDU DATE OF HEARING : 08-01-2016 DATE OF PRONOUNCEMENT : 22-01-2016 O R D E R PER P. MADHAVI DEVI, 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. 861/HYD/2015 DATED 09/11/2015, DISMISSING T HE APPEAL EX- PARTE IN LIMINE FOR NON-PROSECUTION. 2. THE LEARNED AR, REFERRING TO THE REASONS FOR NOT ATTENDING THE HEARING, HAS STATED IN THE M.A. THAT NON ATTENDANCE ON THE DATE OF HEARING WAS DUE TO MISTAKE IN NOTING DOWN THE DATE OF HEARING AS 19/11/2015 INSTEAD OF 09/11/15 WHICH WAS OUT OF INA DVERTENCE AND NOT BECAUSE THE ASSESSEE WAS DISINTERESTED IN PROSECUTI NG THE APPEAL. HE, THEREFORE, REQUESTED FOR RECALLING THE EX-PARTE ORDER, AND HEARING OF THE APPEAL ON MERITS. THE LEARNED DR, HOWEVER, O BJECTED TO THE RECALL OF THE APPEAL. 3. WE HAVE CONSIDERED THE SUBMISSIONS OF THE PARTI ES AND PERUSED THE MATERIAL ON RECORD. AS ASSESSEE IS PREV ENTED BY MA NO. 130/HYD/15 SPIRIT & TRUTH FOUNDATION 2 SUFFICIENT CAUSE FOR NOT ATTENDING ON THE DATE OF H EARING OF APPEAL, WE ARE INCLINED TO RECALL OUR ORDER DATED 09/11/2015 P ASSED IN ITA NO. 861/HYD/2015 AND POST THE APPEAL FOR HEARING ON 29/02/2016 . 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 22 ND JANUARY, 2016 SD/- SD/- (S. RIFAUR RAHMAN) (P. MADHAVI D EVI) ACCOUNTANT MEMBER JUDICIAL MEMBER HYDERABAD, DATED: 22 ND JANUARY, 2016 KV COPY TO:- 1) SPIRIT & TRUTH FOUNDATION, 3-159-1 KARAMPUDI (V) , KARAMPUDI MANDAL, GUNTUR DT., AP 522 614 2) ITO (EXEMPTION), GUNTUR 3 CIT (EXEMPTION), GUNTUR 4) THE DEPARTMENTAL REPRESENTATIVE, I.T.A.T., H YDERABAD.