Subhash Chandra Agarwal., V. Addl. CIT, Hyd.,

MA 228/HYD/2013

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 1109 (ITAT-HYDERABAD)
• Duration Of Justice: 1 month(s) 7 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 08-11-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: misc
• Appeal Filed On: 01-10-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SOLGY JOSE T KOTTAPAM
• Assessee Lawyers: A V RAGHURAM

Judgement Text

MANO.228/HYD/13 SUBHASHCHANDRAAGARWAL,BHAINSA. 1 IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH B, HYDERABAD BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. ASHA VIJAYARAGHAVAN, JUDICIAL MEMBER M.A.NO. 228/HYD/2013 ARISING OUT OF ITA NO. 890/HYD/2013 - ASSESSMENT YEAR : 2006-07 SUBHASH CHANDRA AGARWAL DIRECTOR M/S. KGF COTTONS PVT. LTD. BHAINSA, ADILABAD DIST. PAN ABLPA2165 VS ADDL. CIT NIZAMABAD RANGE NIZAMABAD APPLICANT RESPONDENT APPLICANT BY : SHRI A.V. RAGHURAM (A.R.) RESPONDENT BY : SHRI SOLGY JOSE T KOTTAPAM (DR) DATE OF HEARING : 08.11.2013 DATE OF PRONOUNCEMENT :08.11.20 13 ORDER PER SMT. ASHA VIJAYARAGHAVAN, J.M. : THIS MISCELLANEOUS APPLICATION FILED BY THE A SSESSEE ARISES OUT OF THE ORDER OF ITAT 'B' BENCH, HYDERABA D BENCHES, HYDERABAD, IN APPEAL ITA NO. 890/HYD/2013 DATED 10-09-2013, WHICH WAS PASSED EX-PARTE BY THE ITAT. THE ASSESSEE IN THE MA, BESIDES MENTIONING THE REASONS FOR NOT ATTENDING THE HEARING OF HIS CASE, REQUESTED THAT N ON ATTENDANCE ON THE DATE OF HEARING WAS OUT OF INADVE RTENCE AND NOT AS THE ASSESSEE WAS DISINTERESTED IN PROSEC UTION OF APPEAL. 2. THE ASSESSEE FILED AN AFFIDAVIT AFFIRMING THE AFORESAID REASONS FOR NON APPEARANCE ON THE DATE OF HEARING OF THE APPEAL. HE, THEREFORE, PRAYED THAT THE ORDER MAY BE MANO.228/HYD/13 SUBHASHCHANDRAAGARWAL,BHAINSA. 2 RECALLED AND AN OPPORTUNITY MAY BE GIVEN TO MAKE HI S SUBMISSIONS IN THE APPEAL. 3. ON THE OTHER HAND, THE LEARNED OR HAS NOT OBJECTED TO THE SUBMISSIONS OF THE ASSESSEE FOR REC ALLING THE ORDER. 4. WE HAVE HEARD THE LEARNED COUNSEL OF THE ASSE SSEE AND THE LEARNED DR IN THE MATTER. IN VIEW OF THE AB OVE THAT THE ASSESSEE INTERESTED IN PROSECUTING ITS APPEAL, THE ORDER OF THE ITAT (SUPRA) IS RECALLED. THE REGISTRY IS DIRECTED TO FIX THE APPEAL ON 05 /03/2014 FOR HEARING AND ADJUDICATING THE APPEAL ON MERITS, WHICH IS ANNOUNCED IN THE OPE N COURT. 5. IN THE RESULT, THE MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE ALLOWED AS INDICATED ABOVE. PRONOUNCED IN THE OPEN COURT ON 08-11-2013. SD/- SD/- (CHANDRA POOJARI) (ASHA VIJAYARAGHAV AN) ACCOUNTANT MEMBER JUDICIAL MEMB ER HYDERABAD, DATED: 08 TH NOVEMBER, 2013 VBP/- COPY TO 1. SUBHASH CHANDRA AGARWAL, DIRECTOR M/S. KGF COTTO NS PVT. LTD. 4-3-58/4, NIRMAL ROAD, BHAINSA, ADILABAD DIST. PAN ABLPA2165 C/O. SHRI CH. PUSHYAM KIRAN, ADVOCATE, FLAT NO. D, 1 ST FLOOR, UMA ENCLAVE, RD NO. 9, BANJARA HILLS, HYDERABAD . 2. ADDL. CIT, NIZAMABAD RANGE, NIZAMABAD. 3. CIT(A)-18, MUMBAI HOLDING CONCURRENT JURISDICTION OF CIT(A) - VI, HYDERABAD. 4. CIT-5/6, HYDERABAD 5. DR B BENCH