Gowtham Residential Junior College, Vijayawada V. ACIT, Central Circle, Vijayawada

MA 25/VIZ/2022

AI Insights

The case involves Gowtham Residential Junior College, which filed miscellaneous applications against an ex-parte order passed by the ITAT under section 254 of the Income Tax Act, 1961. The college argued that they did not receive a notice for the hearing, although the order was served to the same address. The college's representative, Shri C. Subrahmanyam, AR, contended that the return of the hearing notice by postal authorities was unexplained and requested the recall of the ex-parte order to allow the college an opportunity to present its case. The Departmental Representative, Shri ON Hari Prasada Rao, DR, did not object to this request.

• Counselvise Citation: [2022] 140 COUNSELVISE.COM (IT) 135939 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 8 month(s) 27 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 15-11-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 06-10-2022
• Assessment Year: misc
• Appeal Filed On: 18-02-2022
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

आयकरअपीलीयअधिकरण, धिशाखापटणम पीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM ‘SMC’ BENCH, VISAKHAPATNAM श्री द ु व्वूरु आर एल रेड्डी, न्याधयक सदस्य एिं श्री एस बालाकृ ष्णन, लेखा सदस्य के समक्ष BEFORE SHRI DUVVURU RL REDDY, HON’BLE JUDICIAL MEMBER & SHRI S BALAKRISHNAN, HON’BLE ACCOUNTANT MEMBER M.A.No.26/Viz/2022 & 25/Viz/2022 (ननधधारण वर्ा / Assessment Year : 2013-14 & 2017-18) Gowtham Residential Junior College D.No.1-87, Gudavalli Village Gudavalli, Vijayawada [PAN : AAEFG4399L] Vs. Asst. Commissioner of Income Tax Central Circle Vijayawada (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant by : Shri C.Subrahmanyam, AR प्रत्यधथी की ओर से / Respondent by : Shri ON Hari Prasada Rao, DR सुनवधई की तधरीख / Date of Hearing : 07.10.2022 घोर्णध की तधरीख/Date of Pronouncement : 16 .11.2022 आदेश /O R D E R Per Shri Duvvuru RL Reddy, Judicial Member : These miscellaneous applications are filed by the assessee against the order passed by ITAT u/s 254 of the Income Tax Act, 1961 (in short ‘Act’) in ITA No.25/Viz/2022 dt.11.05.2022. 2. Brief facts of the case are that the appeals in ITA No.26/Viz/2022 & 25/Viz/2022 were disposed off by ITAT ex-parte. Notice of hearing issued by the Registry, ITAT was returned unserved by the postal authorities, citing that ‘No such college in this address’. However, the 2 M.A. No.26/Viz/2022 & 25/Viz/2022, A.Y.2013-14 & 2017-18 Gowtham Residential Junior College, Vijayawada order passed by the ITAT was served on the assessee to the same address as given in Form 36. The Ld.AR, therefore, submitted that it is not understood as to why the postal authorities returned the cover containing the notice of hearing issued by the Registry ITAT, though the address is one and the same. The Ld.AR further submitted that the assessee could not represent it’s case before the ITAT, though there was no malafied intention by not appearing for the hearing before the Bench. He therefore prayed that the assessee may be given an opportunity to present its case by recalling the impugned ex-parte order for which the Ld.DR has not raised any objection. 3. We have heard both the parties and perused the material placed on record. It is evident from the records that the hearing notice was returned unserved by the postal authorities, whereas, the ex-parte order disposed off by the Tribunal was served on the assessee at the same address. Therefore, keeping in view the principles of natural justice and in order to give an opportunity of being heard to the assessee, the impugned order is recalled and the appeal is fixed for hearing on 23.11.2022. Since the date is pronounced in the open court, no notice will be served separately and the assessee is directed to attend the hearing without fail. 3 M.A. No.26/Viz/2022 & 25/Viz/2022, A.Y.2013-14 & 2017-18 Gowtham Residential Junior College, Vijayawada 4. In the result, miscellaneous applications of the assessee are allowed. Order pronounced in the open court on 16 th November, 2022. Sd/- Sd/- (एस बालाकृ ष्णन) (द ु व्वूरु आर.एल रेड्डी) (S.BALAKRISHNAN) (DUVVURU RL REDDY) लेखा सदस्य/ACCOUNTANT MEMBER न्याधयकसदस्य/JUDICIAL MEMBER Dated : 16.11.2022 L.Rama, SPS आदेश की प्रतितिति अग्रेतिि/Copy of the order forwarded to:- 1. ननधधाऩरती/ The Assessee– Gowtham Residential Junior College. D.No.1- 87, Gudavalli Village, Gudavalli, Vijayawada 2. रधजस्व/The Revenue – Asst. Commissioner of Income Tax, Central Circle Vijayawada 3. आयकर आयुक्त (अपील)/ The Pr.Commissioner of Income Tax-2 Visakhapatnam 4. The Commissioner of Income Tax(Appeals)-12, Hyderabad 5. नवभधगीय प्रनतनननध, आयकर अपीलीय अनधकरण, नवशधखधपटणम / DR,ITAT, Visakhapatnam 6.7.गधर्ा फ़धईल / Guard file आदेशधनुसधर / BY ORDER Sr. Private Secretary ITAT, Visakhapatnam