Anuradha Properties and Townships Private Limited, Hyd, Hyderabad V. Addl.CIT, Range-1, Hyd, Hyderabad

MA 17/HYD/2017

• Counselvise Citation: [2017] 124 COUNSELVISE.COM (IT) 5578 (ITAT-HYDERABAD)
• Duration Of Justice: 19 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 26-04-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2005-2006
• Appeal Filed On: 07-04-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: U MINICHANDRAN
• Assessee Lawyers: K A SAI PRASAD

Judgement Text

MA NO 17 & 18 OF 2017 ANURADHA PROPERTIES AND TOWNSHIPS PVT LTD HYDERABAD PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD A BENCH, HYDERABAD BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI B. RAMAKOTAIAH, ACCOUNTANT MEMBER M.A. NOS.17 & 18/HYD/2017 (ARISING OUT OF ITA NOS.1643 & 1644/HYD/2013 (ASSESSMENT YEARS: 2005-06 & 2006-07) M/S. ANURADHA PROPERTIES & TOWNSHIPS PVT. LTD HYDERABAD PAN: AAFCA 0724 R VS ADDITIONAL COMMISSIONER OF INCOME TAX,RANGE-1 HYDERABAD FOR ASSESSEE : SHRI K.A. SAI PRASAD FOR REVENUE : SMT. U. MINI CHANDRAN, DR O R D E R PER SMT. P. MADHAVI DEVI, J.M. THESE APPLICATION ARE FILED BY THE ASSESSEE U/S 254 (2) OF THE ACT SEEKING RECALL OF THE ORDER OF THE TRIBU NAL DATED 11.08.2014. IT IS SEEN THAT THE APPEAL OF THE ASSES SEE WAS DISMISSED FOR NON APPEARANCE OF THE ASSESSEE OR IT S AUTHORIZED REPRESENTATIVE ON THE DATE OF HEARING. IN THIS REGA RD, THE ASSESSEE SUBMITTED THAT THERE WAS A CHANGE IN THE COUNSEL EN GAGED BY THE ASSESSEE AND DURING THE INTERREGNUM PERIOD, THE MAT TER WAS POSTED FOR HEARING AND NONE APPEARED FOR THE ASSESS EE. IT IS SUBMITTED THAT THE COPY OF THE ORDER WAS SENT TO TH E ADDRESS OF THE COUNSEL ON RECORD AND HENCE THE PETITIONER WAS NOT AWARE OF THE ORDER OF THE TRIBUNAL. IT IS THEREFORE, PRAYED TO RECALL THE MATTER FOR HEARING ON MERITS. DATE OF HEARING : 21.04.2017 DATE OF PRONOUNCEMENT : 26.04.2017 MA NO 17 & 18 OF 2017 ANURADHA PROPERTIES AND TOWNSHIPS PVT LTD HYDERABAD PAGE 2 OF 2 2. THE LEARNED DR HOWEVER, OPPOSED THE RECALL OF TH E ORDER. 3. HAVING REGARD TO THE RIVAL CONTENTIONS AND BEING SATISFIED THAT THE ASSESSEE WAS PREVENTED BY REASON ABLE CAUSE FROM APPEARANCE BEFORE THE TRIBUNAL ON THE DATE OF HEARING, WE ARE INCLINED TO RECALL THE ORDER AND POST THE APPEA L FOR HEARING ON MERITS ON 2.8.2017. AS THE DATE OF HEARING HAS BEEN ANNOUNCED IN THE OPEN COURT, NO FRESH NOTICE FOR HEARING NEED TO BE GIVEN. 4. IN THE RESULT, MISCELLANEOUS APPLICATIONS FILED BY THE ASSESSEE ARE ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 26 TH APRIL, 2017. SD/- SD/- (B. RAMAKOTAIAH) ACCOUNTANT MEMBER (P. MADHAVI DEVI) JUDICIAL MEMBER HYDERABAD, DATED 26 TH APRIL, 2017. VINODAN/SPS COPY TO: 1 K.VASANTKUMAR & A.V.RAGHU RAM, ADVOCATES, 610 BAB UKHAN ESTATE, 6 TH FLOOR, BASHEERBAGH, HYDERABAD 500001 2 ADD. CIT RANGE-1 HYDERABAD 3 CIT (A)-II HYDERABAD 4 CIT I HYDERABAD 5 THE DR, ITAT HYDERABAD 6 GUARD FILE BY ORDER