AKR Constructions Ltd, Hyderabad V. DCIT, Central Circle-1(1), Hyderabad

MA 15/Hyd/2023

• Counselvise Citation: [2024] 101 COUNSELVISE.COM (IT) 8550 (ITAT-HYDERABAD)
• Duration Of Justice: 11 month(s) 25 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 22-02-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB-B
• Next Hearing Date: 22-02-2024
• Assessment Year: 2010-2011
• Appeal Filed On: 27-02-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: ALMAS MOHD

Judgement Text

MAs 14 to 16 of 2023 AKR Constructions Ltd Page 1 of 3 आयकर अपीलȣय अͬधकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘B‘ Bench, Hyderabad Before Shri R.K. Panda, Vice-President AND Shri Laliet Kumar, Judicial Member MA Nos.14 to 16/Hyd/2023 (Arising out of ITA Nos. 1008 & 1009/Hyd/2016 & C.O No.60/Hyd/2015) (िनधाŊरण वषŊ/Assessment Years: 2009-10 to 2011-12) AKR Constructions Ltd Hyderabad PAN:AAFCA0649H Vs. Dy. C. I. T. Central Circle 1(1) Hyderabad (Appellant) (Respondent) िनधाŊįरती Ȫारा/Assessee by: Adv. Almas Mohd. राज̾ व Ȫारा/Revenue by: : Shri N. Raja Kumar,DR सुनवाई की तारीख/Date of hearing: 23/02/2024 घोषणा की तारीख/Pronouncement: 23/02/2024 ORDER Per R.K. Panda, Vice-President The assessee through these Miscellaneous Applications requests the Tribunal to recall the order passed by it dismissing the appeals of the assessee ex-parte. 2. The learned Counsel for the assessee referring to the contents of the M.As submitted that at the request of the assessee on 9.1.2023, the case was adjourned to 23.01.2023. However, on MAs 14 to 16 of 2023 AKR Constructions Ltd Page 2 of 3 23.01.2023 due to some traffic jam, she could not come to the Tribunal on time and by the time she reached the Tribunal, the matter was already heard and the order pronounced. She submitted that in the interest of justice, the assessee should be given an opportunity to substantiate its case. 3. The learned DR, on the other hand, submitted that the assessee was not at all appearing since last so many years and on 9.1.2023 when the new Counsel filed the Vakalat Nama with an adjournment request, the case was adjourned to 23.1.2023. However, the learned Counsel did not appear on that day for which the Tribunal has passed the ex-parte order. Since the Tribunal has passed a detailed order on merit, therefore, the same is just and proper. He accordingly submitted that the M.As filed by the assessee be dismissed. 4. We have heard the rival arguments made by both the sides and perused the record. It is an admitted fact that at the request of the learned Counsel for the assessee vide adjournment letter dated 9.1.2023, the matter was adjourned to 23.01.2023. However, the learned Counsel for the assessee did not appear on the date of hearing for which the Tribunal was constrained to pass the order ex-parte. Now it is the submission of the learned Counsel for the assessee that due to traffic jam, she could not reach the Tribunal on time and by the time she reached the Tribunal, the matter was already heard. It is also her submission MAs 14 to 16 of 2023 AKR Constructions Ltd Page 3 of 3 that in the interest of justice, the assessee should be given an opportunity to substantiate its case. Considering the totality of the facts of the case and in the interest of justice, we recall the order of the Tribunal dated 30.01.2023 and the appeal is fixed for hearing on 27.02.2024 which was announced in the Open Court. It was further announced that no separate notice of hearing shall be sent to which both the sides agreed. M.As filed by the assessee are accordingly allowed. 5. In the result, all the M.As filed by the assessee are allowed. Order pronounced in the Open Court at the time of hearing itself i.e. on 23 rd February, 2024. Sd/- Sd/- (LALIET KUMAR) JUDICIAL MEMBER (R.K. PANDA) VICE-PRESIDENT Hyderabad, dated 23 rd February, 2024 Vinodan/sps Copy to: S.No Addresses 1 M/s. AKR Constructions Ltd, Plot No.8-2-684/J4, Kanaka Durga Temple Lane, Road No.12, Banjara Hills, Hyderabad 500034 2 Dy. CIT, Central Circle-1, Posnett Bhavan, Basheerbagh, Hyderabad 3 Pr. CIT-Central, Hyderabad 4 DR, ITAT Hyderabad Benches 5 Guard File By Order