Andhra Pradesh State Certification Authority(Formerly Andhra Pradesh State Seed Certification Agency), Guntur V. The Deputy Commissioner of Income Tax(Exemptions), , Vijayawada

MA 24/VIZ/2022

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 0862 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 2 month(s) 25 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 12-10-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 06-10-2022
• Assessment Year: 2016-2017
• Appeal Filed On: 17-07-2022
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

आयकर अपीलȣयअͬधकरण, ͪवशाखापटणम पीठ, ͪवशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM Įी दुåवूǽ आर एल रेɬडी, ÛयाǓयक सदèय एवं Įी एस बालाकृçणन, लेखा सदèय के सम¢ BEFORE SHRI DUVVURU RL REDDY, HON’BLE JUDICIAL MEMBER & SHRI S BALAKRISHNAN, HON’BLE ACCOUNTANT MEMBER MA No.24/Viz/2022 (In आयकर अपील सं./ I.T.A. No. 215/Viz/2022) (Ǔनधा[रण वष[ / Assessment Year :2016-17) Andhra Pradesh State Seed Certification Authority, R.A.R.S. (Premises), ANGRAU LAMFARM, Guntur. PAN: AAATA 4858L Vs. Dy. Commissioner of Income Tax (Exemptions), Vijayawada. (अपीलाथȸ/ Appellant) (Ĥ×यथȸ/ Respondent) अपीलाथȸ कȧ ओर से/ Appellant by : Sri GVN Hari, Advocate Ĥ×याथȸ कȧ ओर से / Respondent by : Sri ON Hari Prasada Rao, Sr. AR सुनवाई कȧ तारȣख / Date of Hearing : 07/10/2022 घोषणा कȧ तारȣख/Date of Pronouncement : 13/10/2022 O R D E R PER S. BALAKRISHNAN, Accountant Member : This Miscellaneous Application is filed by the assessee seeking recall of the order passed by the Tribunal in ITA No. 215/Viz/2020 for the AY 2016-17. 2 2. At the outset, the Ld. Authorized Representative [Ld. AR] submitted that vide the order of the Tribunal dated 19/04/2022, the ITAT passed exparte order and dismissed the assessee’s appeal in ITA No. 215/Viz/2020 for the AY 2016-17. In this regard, the Ld. AR brought our attention to the contents of the Miscellaneous Petition filed by the assessee dated 18/07/2022 wherein the assessee explained the reasons for non-appearance before the ITAT on the date of hearing of the appeal ie on 17/03/2022 which reads as under: “3. The assessee humbly submits that the hearing of the above appeal fixed before the Hon’ble Visakhapatnam Bench on 01/02/2022. However, since the Bench did not function on the said date, the case was adjourned to 17/3/2022. The assessee socie ty did no t note the adjournment. The assessee did no t receive any notice of adjournment and therefore, was unaware of this next date of hearing of the case ie., adjournment to 17/03/2022 and therefore, there was no appearance on behalf o the assessee. However, the Hon’ble Bench has, on the said of hearing ie 17/03/2022, treated the case as heard and dismissed for non-appearance on the par t of the assessee stating that none appeared for the assessee inspite of several oppor tunities provided to the assessee. The assessee humbly submits that there was no information to the assessee about the nex t hearing date ie 17/03/2022. The assessee therefore submits that the assessee is deprived of proper opportunity to present its case before the Hon’ble Tribunal. Further, the Hon’ble ITAT did not decide the issue on merits. 4. The pe titioner, therefore, prays the Hon’ble Tribunal kindly to pass appropriate orders recalling the order in ITA No.215/Viz/2020 dated 19/04/2022 in the interest of justice.” 3 3. Therefore, the Ld. AR pleaded that the appeal may be restored and one more opportunity may be granted to the assessee to pursue its appeal effectively otherwise great hardship and insufferable injustice will be inflicted to the assessee. 4. On the other hand the Ld. DR relied on the order of the Tribunal. 5. We have heard both the parties and perused the material available on record and the order of the Tribunal dated 19/04/2022 (supra). At the time of hearing of the appeal none appeared on behalf of the assessee and therefore, considering the facts and circumstances of the case as well as the material available on record, the Tribunal passed ex-parte order and dismissed the assessee’s appeal. On perusal of the reasons explained by the assessee (supra) for non-appearance of the Ld. AR of the assessee / the assessee itself on the date of hearing of the appeal, we are of the considered view that if the assessee is interested to pursue its appeal and present its case on merits, the onus is on the assessee to keep track of the dates of hearing. However, considering the prayer of the Ld. AR as well as strictly following the principles of natural justice in order to provide one 4 more opportunity to the assessee, we hereby recall the order of the Tribunal dated 19/04/2022 and post the appeal for hearing on 23/11/2022. Since the date of the hearing of the appeal announced in the open court in the presence of both the Counsels, no separate notice will be issued with respect to date of hearing of the appeal. Ld. Counsels are hereby informed to file the paper books, if any, well in advance. It is ordered accordingly. 6. In the result, MA filed by the assessee is allowed. Pronounced in the open Court on the 13 th October, 2022. Sd/- Sd/- (दुåवूǽ आर.एल रेɬडी) (एस बालाकृçणन) (DUVVURU RL REDDY) (S.BALAKRISHNAN) ÛयाǓयकसदèय/JUDICIAL MEMBER लेखा सदèय/ACCOUNTANT MEMBER Dated : 13.10.2022 OKK - SPS आदेश कȧ ĤǓतͧलͪप अĒेͪषत/Copy of the order forwarded to:- 1. Ǔनधा[ǐरती/ The Assessee – Andhra Pradesh State Seed Certification Authority, R.A.R.S. (Premises), ANGRAU LAMFARM, Guntur. 5 2. राजèव/The Revenue – Deputy Commissioner of Income Tax (Exemptions), Exemption Circle, 4 th Floor, Stalin Corporate, Autonagar, Vijayawada. 3. The Principal Commissioner of Income Tax, Vijayawada. 4. आयकर आयुÈत (अपील)/ The Commissioner of Income Tax (Appeals)-2, Guntur. 5. ͪवभागीय ĤǓतǓनͬध, आयकर अपीलȣय अͬधकरण, ͪवशाखापटणम/ DR, ITAT, Visakhapatnam 6. गाड[ फ़ाईल / Guard file आदेशानुसार / BY ORDER Sr. Private Secretary ITAT, Visakhapatnam