GSS Infotech Ltd., Hyd, Hyderabad V. DCIT, Circle-2(3), Hyd, Hyderabad

MA 15/HYD/2016

• Counselvise Citation: [2016] 124 COUNSELVISE.COM (IT) 4314 (ITAT-HYDERABAD)
• Duration Of Justice: 1 month(s) 19 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 13-05-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2009-2010
• Appeal Filed On: 24-03-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: G N RAGHAVENDRA RAO
• Assessee Lawyers: M V JOSHI

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES A : HYDERABAD BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER M.A.NO.15/HYD/2016 ARISING OUT OF ITA.NO.267/HYD/2014 ASSESSMENT YEAR 2009-2010 GSS INFOTECH LTD., HYDERABAD. PAN AADCM6759Q VS. DCIT, CIRCLE - 2(3) HYDERABAD. (APPLICANT (RESPONDENT) FOR ASSESSEE : MR. M.V. JOSHI FOR REVENUE : MR. G.N. RAGHAVENDRA RAO DATE OF HEARING : 13.05.2016 DATE OF PRONOUNCEMENT : 13 .05.2016 ORDER PER SMT. P. MADHAVI DEVI, J.M. THIS IS ASSESSEES APPLICATION UNDER SECTION 254(2) OF I.T. ACT, 1961 SEEKING RECALL OF THE ORDE R OF THIS TRIBUNAL DATED 29.09.2014 DISMISSING THE ASSESSEES APPEAL IN LIMINE FOR NON-APPEARANCE OF THE LD. COUNSEL FOR THE ASSESSEE. 2. IN THE MISCELLANEOUS APPLICATION, IT IS MENTIONED THAT THE ASSESSEE WAS NOT SERVED WITH THE NOTICE FOR THE HEARING ON 29.09.2014 DUE TO WHICH T HE ASSESSEE WAS NOT PRESENT BEFORE THE TRIBUNAL ON 29.09.2014. THEREFORE, IT IS, PRAYED THAT THE ORDER OF THE 2 MA.NO.15/H/2016 IN ITA.NO.267/H/2014 GSS INFOTECH LIMITED, HYDERABAD. TRIBUNAL DATED 29.09.2014 MAY BE RE-CALLED AND RE-F IXED FOR HEARING IN THE INTEREST OF JUSTICE. 3. THE LD. D.R, ON THE OTHER HAND OPPOSED FOR RECALL OF THE ORDER AND RELIED ON THE ORDER OF THE TRIBUNAL. 4. HAVING REGARD TO THE RIVAL CONTENTIONS, WE FIND THAT ONLY ONE NOTICE OF HEARING WAS ISSUED TO THE A SSESSEE AND ON THE SECOND DATE OF HEARING, THE APPEAL WAS DISMISSED FOR NON-APPEARANCE. TAKING THE ASSESSEES CONTENTIONS INTO CONSIDERATION AND ALSO IN VIEW THE PROVISO TO RULE 24 OF I.T. RULES, WE DEEM IT FIT AN D PROPER TO CALL THE ORDER OF THE TRIBUNAL DATED 29.09.2014 AND FIX THE APPEAL FOR HEARING ON 18.08.2016. AS THE DATE O F HEARING HAS BEEN ANNOUNCED IN THE OPEN COURT IN THE PRESENCE OF BOTH THE PARTIES, NO FRESH NOTICE NEED BE GIVEN. ACCORDINGLY, THE MA OF THE ASSESSEE IS ALLOW ED. 5. IN THE RESULT, M.A. OF THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 13.05.2016. SD/- SD/- (S. RIFAUR RAHMAN) (SMT. P. MADHAVI DEVI) ACOUNTANT MEMBER JUDICIAL MEMBER HYDERABAD, DATED 13 TH MAY, 2016 VBP/- 3 MA.NO.15/H/2016 IN ITA.NO.267/H/2014 GSS INFOTECH LIMITED, HYDERABAD. COPY TO : 1. GSS INFOTECH LIMITED, UNIT NO.05 - 01, LEVEL - 5, CYBER PEAR, HITECH CITY, MADHAPUR, HYDERABAD. 2. THE DCIT, CIRCLE - 2(3), HYDERABAD. 3. DISPUTES RESOLUTION PANEL, HYDERABAD. 4. CIT - II, HYDERABAD. 5. THE DIRECTOR OF INCOME TAX, INTERNATIONAL TAXATION, I.T. TOWERS, 10-2-3, A.C. GUARDS, HYDERABAD-034. 6. D.R. ITAT A BENCH, HYDERABAD. 7 . GUARD FILE