Viaton Energy Private Limited., Mumbai, Mumbai V. ITO, Ward-17(4), Hyderabad, Hyderabad

MA 23/HYD/2017

• Counselvise Citation: [2017] 124 COUNSELVISE.COM (IT) 5580 (ITAT-HYDERABAD)
• Duration Of Justice: 8 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 28-04-2017
• Appeal Filed By: Assessee
• Bench Allotted: A
• Assessment Year: 2012-2013
• Appeal Filed On: 20-04-2017
• Court: TRIBUNAL
• Department Lawyers: SUMAN MALIK
• Assessee Lawyers: K V BESWAL
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES A, HYDERABAD BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI B. RAMAKOTAIAH, ACCOUNTANT MEMBER M.A. NO. 23/HYD/2017 (ARISING OUT OF ITA NO. 1280/HYD/2016) ASSESSMENT YEAR: 2012-13 M/S. VIATON ENERGY PVT. LTD., HYDERABAD [PAN: AACCV9264G] VS THE INCOME TAX OFFICER, WARD-17(4), HYDERABAD (APPLICANT) (RESPONDENT) FOR ASSESSEE : SHRI K.V. BESWAL, AR FOR REVENUE : SMT SUMAN MALIK, DR DATE OF HEARING : 28-04-2017 DATE OF PRONOUNCEMENT : 28-04-2017 O R D E R PER B. RAMAKOTAIAH, A.M. : THIS MISCELLANEOUS APPLICATION IS FILED BY ASSESSEE SEEKING RECALL OF THE ORDER OF THIS TRIBUNAL DATED 27-03-201 7, DISMISSING THE ASSESSEES APPEAL IN LIMINE FOR NON-PROSECUTION. 2. IN THIS APPLICATION, ASSESSEE REQUESTED FOR RECALL OF THE EX-PARTE ORDER BY STATING AS UNDER: M.A. NO. 23/HYD/2017 :- 2 - : 1. THE ORDER DTD.27.03.2017 IN THE ABOVE REFERRED ITA HAS BEEN PASSED BY THE HONOURABLE 'A' BENCH OF THE TRIBUNAL, WHEREI N THE ASSESSMENT ORDER WAS PASSED DIS 143(3) OF THE INCOME TAX ACT D T. 31-03-2015. 2. THE AFORESAID APPEAL HAS BEEN DISPOSED OFF WITH NON-APPEARANCE OF THE APPELLANT I.E. VIATON ENERGY PVT. LTD. 3. THE DATE OF HEARING AS MENTIONED IN THE ORDER IS 27-03-2017. HOWEVER, THE APPELLANT MAINTAINS THAT IT NEVER RECEIVED ANY NOTICE FOR THE HEARING FROM THE OFFICE OF THE TRIBUNAL AND HENCE NO ATTEND ANCE COULD BE MADE. THE APPELLANT IS ALWAYS VERY PROMPT IN ATTENDING TH E MATTER OR SEEKING ADJOURNMENT IF REQUIRED. 4. THE APPELLANT HAS CHECKED THOROUGHLY AT THE REGI STERED OFFICE AND NO SUCH NOTICE WAS EVER SERVED AT THE REGISTERED OFFIC E OF THE APPELLANT. THE ADDRESS IS PROPERLY MENTIONED. GRIEVANCE HAS BEEN C AUSED TO THE APPELLANT AS THE MATTER HAS BEEN DECIDED AGAINST TH E APPELLANT AS ALL THE GROUNDS OF THE APPEAL HAVE BEEN DISMISSED. 5. MAY WE THEREFORE REQUEST THE HONOURABLE TRIBUNAL TO GIVE AN OPPORTUNITY TO THE APPELLANT TO PROPERLY REPRESENT THE MATTER IN A PROFESSIONAL MANNER BEFORE THE HONOURABLE ITAT, HYD ERABAD. 6. WE THEREFORE HUMBLY SUBMIT THAT THE AFOREMENTION ED IMPUGNED ORDER MAY BE RE-CALLED AS THIS HAS BEEN PASSED WITHOUT GI VING AN OPPORTUNITY TO THE APPELLANT. 7. IN THIS REGARD THE APPELLANT ON THE RECEIPT OF T HE IMPUGNED ORDER HAS WRITTEN TO THE REGISTRAR OF ITAT ON 20-04-2017 ASKI NG THE MODE OF SERVICE OF THE NOTICE FOR THE PURPOSE OF FILING A MISCELLAN EOUS APPLICATION UNDER THE INCOME TAX APPELLATE TRIBUNAL RULES. 8. MAY WE THEREFORE REQUEST THAT A NECESSARY ORDER MAY BE PASSED FOR RE- CALL OF THIS IMPUGNED EX-PARTE ORDER. 9. FOR THIS ACT OF KINDNESS WE SHALL EVER REMAIN GR ATEFUL TO THE HONOURABLE TRIBUNAL. 3. TAKING THE ABOVE FACTS INTO CONSIDERATION, WE ARE INCLINED TO ACCEPT THE ASSESSEES CONTENTION ABOUT THE REASON FOR NON - ATTENDANCE OF THE ASSESSEE OR HIS AUTHORISED REPRESENTATI VE ON THE DATE OF HEARING. WE HEREBY RECALL THE ORDER DATED 27 -03-2017 AND FIX THE APPEAL FOR HEARING ON 16-08-2017. AS THE DATE HAS BEEN M.A. NO. 23/HYD/2017 :- 3 - : ANNOUNCED IN THE OPEN COURT, NO FRESH NOTICE NEED BE G IVEN TO THE PARTIES. 4. IN THE RESULT, MISCELLANEOUS APPLICATION IS ALLOW ED. ORDER PRONOUNCED IN THE COURT ON 28 TH APRIL, 2017 UPON CONCLUSION OF HEARING SD/- SD/- (P. MADHAVI DEVI) (B. RAMAKOTAIAH) JUDICIAL MEMBER ACCOUNTANT MEM BER HYDERABAD, DATED 28 TH APRIL, 2017 TNMM COPY TO : 1. M/S. VIATON ENERGY PVT. LTD., C/O. CREATIVE GARM ENTS PRIVATE LIMITED, GALA, FLOOR-2, CAMA COLD STORAGE, SITARAM JADHAV MARG CAMA INDUSTRIAL EST, DELISLE ROAD, LOWE R PAREL, MUMBAI. 2. THE INCOME TAX OFFICER, WARD-17(4), HYDERABAD. 3. CIT (APPEALS)-5, HYDERABAD. 4. PR.CIT-5, HYDERABAD. 5. D.R. ITAT, HYDERABAD. 6. GUARD FILE.