New Vistas Constructions, Hyderabad V. Income Tax Officer-II, International Taxation, Hyderabad

MA 151/HYD/2014

• Counselvise Citation: [2015] 124 COUNSELVISE.COM (IT) 2800 (ITAT-HYDERABAD)
• Duration Of Justice: 4 month(s) 22 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 20-03-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 27-02-2015
• Assessment Year: 2009-2010
• Appeal Filed On: 29-10-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RAMAKRISHNA BANDI
• Assessee Lawyers: S RAVI

Judgement Text

MA NO.151 OF 2014 NEW VISTAS CONSTRUCTIONS HYDERABA D PAGE 1 OF 3 IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD A BENCH, HYDERABAD BEFORE SHRI B. RAMAKOTAIAH, ACCOUNTANT MEMBER & SMT.ASHA VIJAYARAGHAVAN, JUDICIAL MEMBER M.A.NO.151/HYD/2014 (ARISING OUT OF ITA NO.522/HYD/2013) (ASSESSMENT YEAR: 2009-10) M/S. NEW VISTAS CONSTRUCTIONS HYDERABAD PAN- AAGFN 6453 N VS. INCOME TAX OFFICER II INTERNATIONAL TAXATION HYDERABAD (APPELLANT) (RESPONDENT) FOR ASSESSEE : SHRI S. RAVI FOR REVENUE : SHRI RAMAKRISHNA BANDI, DR DATE OF HEARING : 13/03/2015 DATE OF PRONOUNCEMENT : 20 /03/2015 O R D E R PER SMT. ASHA VIJAYARAGHAVAN, J.M. THIS MISCELLANEOUS APPLICATION IS PREFERRED BY THE ASSESSEE AGAINST THE ORDER OF THE TRIBUNAL DATED 25.2.2014 D ISMISSING APPEAL IN ITA NO.522/HYD/2013 IN LIMINE . 2. BRIEFLY STATED, APPEAL IN ITA NO.522/HYD/2013 WA S POSTED FOR HEARING ON 25.2.2014. AT THE TIME OF HEARING, NONE APPEARED ON BEHALF OF THE ASSESSEE. THE NOTICE OF HEARING SE NT TO THE ASSESSEE ON THE ADDRESS FURNISHED IN APPEAL PAPERS, HAS BEEN RETURNED UNSERVED BY THE POSTAL AUTHORITIES WITH TH E REMARK MA NO.151 OF 2014 NEW VISTAS CONSTRUCTIONS HYDERABA D PAGE 2 OF 3 PARTY LEFT. HENCE THE APPEAL WAS DISMISSED IN LIMINE BY THE ITAT. BY THIS M.A, PETITIONER SUBMITS THAT THE OFFI CE OF THE FIRM WAS LOCATED AT 12-2-830/34, ALAPATINAGAR, MEHDIPATN AM, HYDERABAD AND SUBSEQUENT TO THE FILING OF THE APPEA L BEFORE THE TRIBUNAL, THE OFFICE OF THE FIRM HAS BEEN SHIFTED T O THE FOLLOWING ADDRESS: NEW VISTAS CONSTRUCTIONS 12-2-712, KHADERBAGH, NANALNAGAR, HYDERABAD 500028 3. THE PETITIONER HAS STATED IN THIS M.A. THAT THE NOTICE POSTING THE CASE FOR HEARING ON 25.2.2014 HAS NOT B EEN RECEIVED BY THE PETITIONER AND THEREFORE, THE PETITIONER COU LD NOT APPEAR BEFORE THE HON'BLE TRIBUNAL. THE PETITIONER HAS PRA YED IN THIS PETITION TO RECALL THE ORDER AND DECIDE THE MATTER AFTER AFFORDING FRESH HEARING TO THE PETITIONER. 4. WE HAVE GONE THROUGH THE PETITION AND WE HAVE NO TED THAT THE PETITIONER HAS SHIFTED HIS OFFICE SUBSEQUENT TO THE FILING OF THE APPEAL. THE PETITIONER SHOULD HAVE INFORMED ABOUT T HE CHANGE OF ADDRESS TO THE REGISTRY IMMEDIATELY AFTER HE SHIFTE D THE OFFICE. HOWEVER, IN THE INTEREST OF JUSTICE, WE ARE OF THE OPINION THAT THIS LAPSE ON THE PART OF THE PETITIONER CAN BE EXCUSED AND WE RECALL MA NO.151 OF 2014 NEW VISTAS CONSTRUCTIONS HYDERABA D PAGE 3 OF 3 THE MATTER TO BE POSTED FOR HEARING ON 8.7.2015. WE DIRECT THE REGISTRY TO INFORM BOTH THE PARTIES ACCORDINGLY. 5. IN THE RESULT, MISCELLANEOUS APPLICATION FILED B Y THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 20 TH MARCH, 2015. S D/ - S D/ - (B. RAMAKOTAIAH) (ASHA VIJAYARAGHAVAN) ACCOUNTANT MEMBER JUDICIAL MEMBER HYDERABAD, DATED 20 TH MARCH, 2015. VNODAN/SPS COPY TO: 1. M/S. NEW VISTAS CONSTRUCTIONS, 12-2-712 NANAL NAGAR , GUDIMALKAPUR, HYDERABAD 500028 2. INCOME TAX OFFICER II INTERNATIONAL TAXATION, HYDER ABAD 3. THE CIT(A)-V HYDERABAD 4. DIRECTOR OF INCOME TAX (INTERNATIONAL TAXATION) HYD ERABAD 5. THE DR, ITAT, HYDERABAD 6. GUARD FILE BY ORDER