Gowthami Infratech Private Limited, Hyd, Hyderabad V. ACIT, Circle-2(3), Hyderabad, Hyderabad

MA 22/HYD/2017

• Counselvise Citation: [2017] 124 COUNSELVISE.COM (IT) 5582 (ITAT-HYDERABAD)
• Duration Of Justice: 11 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 28-04-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: Not Allotted
• Assessment Year: 2011-2012
• Appeal Filed On: 17-04-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: K J RAO
• Assessee Lawyers: V RAGHAVENDRA RAO

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH A, HYDERABAD BEFORE SMT P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER M.A. NO. 22/HYD/2017 (IN ITA NO. 843/HYD/2016 ASSESSMENT YEAR: 2011-12) GOWTHAMI INFRATECH P. LTD., HYDERABAD. PAN AACCK 6892 K VS. ASST. COMMISSIONER OF INCOME-TAX, CIRCLE 2(3), HYDERABAD. (APPLICANT) (RESPONDENT) ASSESSEE BY : SHRI V. RAGHAVENDRA RAO REVENUE BY : SHRI K.J. RAO DATE OF HEARING : 28-04-2017 DATE OF PRONOUNCEMENT : 28-04-2017 O R D E R PER S. RIFAUR RAHMAN, A.M.: THIS MISCELLANEOUS APPLICATION FILED BY THE ASSESSE E ARISES OUT OF THE ORDER OF ITAT B BENCH, HYDERABAD BENCHES, HYD ERABAD, IN ITA NO. 843/HYD/2016 DATED 21/12/2016, DISMISSING THE APPEA L EX-PARTE IN LIMINE FOR NON-PROSECUTION. 2. IN THE M.A. THE ASSESSEE STATED AS UNDER: 3. IT IS HUMBLY SUBMITTED THAT THE ASSESSEE COMPANY DIRECTOR IN CHARGE OF INCOME TAX MATTERS HAS NOT BEEN AWARE OF THE POSTING NOTICE DATED 15.11.2016. THE COMPANY HAD BECOME DEFUNCT AN D THERE WAS NO REGULAR OFFICE AT THE ADDRESS GIVEN IN THE APPEA L. ONLY A CLERK WAS LOOKING AFTER THE RECEIPT OF ANY COMMUNICATIONS TO THE COMPANY WHICH ARE BROUGHT TO THE NOTICE OF THE DIRECTOR / S. HOWE VER IN THE PRESENT CASE THE NOTICE RECEIVED BY WHOSOEVER WAS PRESENT A ND RECEIVED THE NOTICE DID NOT BRING IT TO THE ATTENTION OF DIRECTO R OR DIRECTORS OR ANY OTHER RESPONSIBLE PERSON OF THE DEFUNCT COMPANY. TH E DIRECTOR IN CHARGE OF INCOME TAX MATTERS IS THUS NOT AWARE OF T HE NOTICE OF OPPORTUNITY GRANTED BY THE HON 'BLE BENCH AND POSTI NG OF THE APPEAL ON 21.12.2016. 4. IN THE ABOVE FACTS AND CIRCUMSTANCES THE DIRECTO R COULD NOT BRING THE SAID NOTICE TO THE ATTENTION OF THE AUTHORISED REPRESENTATIVE. THE 2 M.A. NO. 22/HYD/2017 GOWTHAMI INFRATECH P. LTD., HYD. INABILITY TO REPRESENT ITS OWN APPEAL BEFORE THE HO N'BLE BENCH WAS FOR BONAFIDE REASON AND NOT BECAUSE THE COMPANY WAS NOT INTERESTED IN PROSECUTING THE APPEAL. THE APPEAL INVOLVES A HUGE PENALTY OF RS. 29,79,979/ - AND THE COMPANY WHICH IS ALREADY DEFUN CT IS FACING HUGE FINANCIAL CRISIS. THE PENALTY HAS PUT A CRIPPLING B URDEN ON THE ASSESSEE. 3. REFERRING TO THE ABOVE FACT, LD. AR SUBMITTED TH AT NON-APPEARANCE BEFORE THE TRIBUNAL IS NEITHER WILLFUL NOR DELIBERA TE BUT BONAFIDE AND BEYOND THE CONTROL OF THE ASSESSEE. HE, THEREFORE, REQUES TED FOR RECALLING THE EX- PARTE ORDER, AND HEARING OF THE APPEAL ON MERIT. TH E LEARNED DR, HOWEVER, HAS NOT OBJECTED TO THE RECALL OF THE APPEAL. 4. WE HAVE CONSIDERED THE SUBMISSIONS OF THE PARTI ES AND PERUSED THE MATERIAL ON RECORD. AS ASSESSEE IS PREVENTED BY SUF FICIENT CAUSE FOR NOT ATTENDING ON THE DATE OF HEARING OF APPEAL, WE ARE INCLINED TO RECALL OUR ORDER DATED 21/12/2016 PASSED IN ITA NO. 843/HYD/20 16 AND POST THE APPEAL FOR HEARING ON 10/08/2017 . AS THE AFORESAID DATE OF HEARING OF APPEAL WAS ANNOUNCED IN THE OPEN COURT IN PRESENCE OF BOTH THE COUNSELS, NO SEPARATE NOTICE OF HEARING IS REQUIRED TO BE ISS UED TO THE PARTIES. 5. IN THE RESULT, THE MISCELLANEOUS APPLICATION FIL ED BY THE ASSESSEE IS ALLOWED. PRONOUNCED IN THE OPEN COURT ON 28 TH APRIL, 2017. SD/- SD/- (P. MADHAVI DEVI) (S. RIFAUR RAH MAN) JUDICIAL MEMBER A CCOUNTANT MEMBER HYDERABAD, DATED: 28 TH APRIL, 2017. KV COPY TO:- 1) GOWTHAMI INFRATECH PVT. LTD., 6-3-1109/A/1, 3 RD FLOOR, NAVABHARAT CHAMBERS, SOMAJIGUDA, RAJBHAVAN ROAD, HYDERABAD 500 082. 2) DCIT, CIRCLE 2(3), IT TOWERS, HYDERABAD. 3) CIT(A) 2, HYDERABAD 4) PR. CIT - 2, HYDERABAD 5) THE DEPARTMENTAL REPRESENTATIVE, I.T.A.T., H YDERABAD. 6) GUARD FILE 3 M.A. NO. 22/HYD/2017 GOWTHAMI INFRATECH P. LTD., HYD. DESCRIPTION DATE INTLS `1. DRAFT DICTATED ON SR.P.S. 2. DRAFT PLACED BEFORE AUTHOR SR.P.S 3 DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER AM 4 DRAFT DISCUSSED/APPROVED BY SECOND MEMBER VP 5 APPROVED DRAFT COMES TO THE SR.P.S./PS SR.P.S. 6. KEPT FOR PRONOUNCEMENT ON SR.P S. 7. FILE SENT TO THE BENCH CLERK SR.P.S. 8 DATE ON WHICH FILE GOES TO THE HEAD CLERK 9 DATE OF DISPATCH OF ORDER