Maithali Shipping and Logistics Pvt Ltd., Karimnagar, Hyderabad V. ACIT, Circle-1, Karimnagar, Karimnagar

MA 27/HYD/2016

• Counselvise Citation: [2016] 124 COUNSELVISE.COM (IT) 4499 (ITAT-HYDERABAD)
• Duration Of Justice: 3 month(s) 10 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 01-07-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2010-2011
• Appeal Filed On: 22-03-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: K J RAO
• Assessee Lawyers: A V RAGHURAM

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH B, HYDERABAD BEFORE SMT P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER M.A. NOS. 26 & 27/HYD/2016 (IN ITA NOS. 402 & 403/HYD/2015 ASSESSMENT YEARS: 2009-10 & 2010-11 MAITHILI ADITYA SHIPPING AND LOGISTICS P. LTD., KARIMNAGAR PAN AAOFM 2042C VS. ASST. COMMISSIONER OF INCOME-TAX, CIRCLE 1, KARIMNAGAR (APPLICANT) (RESPONDENT) ASSESSEE BY : SHRI A.V. RAGHURAM REVENUE BY : SHRI K.J. RAO DATE OF HEARING 01-07-2016 DATE OF PRONOUNCEMENT 01-07-2016 O R D E R PER S. RIFAUR RAHMAN, A.M.: THESE MISCELLANEOUS APPLICATIONS FILED BY THE ASSES SEE ARISE OUT OF THE ORDER OF ITAT B BENCH, HYDERABAD BENCHES, HYD ERABAD, IN ITA NOS. 402 & 403/HYD/2015 DATED 01/02/2016, DISMISSING THE APPEALS EX-PARTE IN LIMINE FOR NON-PROSECUTION. 2. IN THE M.A. THE ASSESSEE STATED AS FOLLOWS: IT IS SUBMITTED THAT THERE IS NO WILLFUL INTENTIO N ON PART OF THE APPELLANT NOT TO APPEAR BEFORE THE HON'BLE TRIBUNAL OR NOT TO CARRY OUT THE DIRECTIONS OF THE HON'BLE TRIBUNAL DATED 19.10. 2015 WITH RESPECT TO DEFECTS. IT IS SUBMITTED THAT MISTAKE IS PURELY UNI NTENTIONAL AND IS ON ACCOUNT OF THE FACT THAT THE DATE OF HEARING WAS WR ONGLY NOTED AS 01.03.2016. IT IS SUBMITTED THAT THE APPELLANT WAS ALREADY NOTIFIED BY THE COUNSEL TO FILE APPROPRIATE EVIDENCE IN SUPPORT OF 'ANY NOTICE OR ORDER ISSUED BY DEPT. ACCEPTING THE CHANGE OF NAME OR ANY OTHER DOCUMENTARY EVIDENCE' AS DIRECTED BY REGISTRY OF TH E HON'BLE TRIBUNAL AND THE SAME COULD NOT BE FILED ON RECORD AS THE AP PEALS GOT DISMISSED ON 01.02.2016. 2 M.A. NOS. 26 & 27 /HYD/2016 MAITHILI SHIPPING & LOGISTICS PVT. LTD. 3. THE ASSESSEE FILED AN AFFIDAVIT AFFIRMING THE SA ID REASONS IN THE M.A. CITING THE ABOVE REASONS, THE LD. AR OF THE ASSESSE E, THEREFORE, REQUESTED FOR RECALLING THE EX-PARTE ORDER, AND HEARING OF TH E APPEALS ON MERITS. THE LEARNED DR, HOWEVER, NOT OBJECTED TO THE RECALL OF THE APPEALS. 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 APPEALS AND ALS O THE DEFECT POINTED BY THE REGISTRY IS CURED BY WAY OF FILING PROPER FORM 36, WE ARE INCLINED TO RECALL OUR ORDER DATED 01/02/2016 PASSED IN ITA NOS . 402 & 403/2015 AND POST THE APPEALS FOR HEARING ON 28/09/2016 . AS THE AFORESAID DATE OF HEARING OF APPEALS WAS ANNOUNCED IN THE OPEN COURT IN PRESENCE OF BOTH THE COUNSELS, NO SEPARATE NOTICE OF HEARING IS REQU IRED TO BE ISSUED TO THE PARTIES. 5. IN THE RESULT, THE MISCELLANEOUS APPLICATIONS FI LED BY THE ASSESSEE ARE ALLOWED. PRONOUNCED IN THE OPEN COURT ON 1 ST JULY, 2016. SD/- SD/- (P. MADHAVI DEVI) (S. RIFAUR RAH MAN) JUDICIAL MEMBER A CCOUNTANT MEMBER HYDERABAD, DATED: 1 ST JULY, 2016 KV COPY TO:- 1) MAITHILI SHIPPING & LOGISTICS P. LD.,, 16-31-H IG/117, VI PHASE, KPHB COLONY, KUKATPALLY, HYDERABAD. 2) ACIT, CIRCLE 1, INCOME TAX OFFICE, KARIMNAGAR 3 CIT(A)-2, HYDERABAD 4) CIT-2 HYDERABAD 5) THE DEPARTMENTAL REPRESENTATIVE, I.T.A.T., HYDE RABAD. 3 M.A. NOS. 26 & 27 /HYD/2016 MAITHILI SHIPPING & LOGISTICS PVT. LTD. 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