Islamial Educational Society, Hyderabad V. ADIT (Exemptions)-III, Hyderabad

MA 28/HYD/2012

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 7774 (ITAT-HYDERABAD)
• Duration Of Justice: 1 month(s) 6 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 16-03-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: misc
• Appeal Filed On: 10-02-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: B V PRASAD REDDY

Judgement Text

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. 28/HYD/2012 ARISING OUT OF ITA NO. 1616/HYD/2011 (ASSESSMENT YEAR : 2008-09) M/S. ISLAMIA EDUCATIONAL SOCIETY, HYDERABAD PAN: AAATI2583A VS. ASST. DIRECTOR OF INCOME - TAX (EXEMPTIONS)-III, HYDERABAD APPLICANT RESPONDENT APPL IC ANT BY: SHRI K.C. DEVDAS RESPONDENT BY: SHRI B.V. PRASAD REDDY DATE OF HEARING: 16 .03.2012 DATE OF PRONOUNCEMENT: 16 .03.2012 O R D E R PER CHANDRA POOJARI, AM: BY THIS MISCELLANEOUS APPLICATION THE ASSESSEE SEE KS RECALL OF THE ORDER OF THE TRIBUNAL DATED 11.01.2012. 2. THE LEARNED AR SUBMITTED THAT THERE WAS NO SERVICE OF NOTICE OF HEARING TO THE ASSESSEE AND THE TRIBUNAL DECIDED THE APPEAL OF THE DEPARTMENT EX-PARTE ON MERIT AND HE PLEADED THA T AN OPPORTUNITY OF HEARING MAY BE GIVEN TO THE ASSESSEE BY RECALLING THE ORDER OF THE TRIBUNAL IN THE INTEREST OF JUSTIC E. 3. ON THE OTHER HAND, THE LEARNED DR SUPPORTED THE ORD ER OF THE TRIBUNAL. 4. WE HAVE HEARD BOTH THE PARTIES AND PERUSED THE MATE RIAL ON RECORD. ADMITTEDLY, IN THIS CASE, THE DEPARTMENTAL APPEAL WAS DISPOSED OF WITHOUT HEARING THE ASSESSEE'S REPRESEN TATIVE ON 11.1.2012. BEFORE US THE LEARNED AR SUBMITTED THAT THERE WAS NO SERVICE OF NOTICE TO THE ASSESSEE REGARDING THE DAT E OF HEARING. WE FIND GOOD AND SUFFICIENT REASON ON THE PART OF THE ASSESSEE IN NOT M.A. NO. 28/HYD/2012 M/S. ISLAMIA EDUCATIONAL SOCIETY ========================= 2 APPEARING BEFORE THE TRIBUNAL ON THE DATE OF HEARIN G. ACCORDINGLY, WE ACCEDE TO THE REQUEST OF THE ASSESSEE'S COUNSEL AND RECALL THE ORDER OF THE TRIBUNAL AND THE APPEAL IN I.T.A. NO. 1616/HYD/2011 IS RESTORED ON THE FILE OF THE TRIBUNAL. THIS CASE IS FIXED FOR HEARING ON 21 ST MARCH, 2012. THE ASSESSEE SHALL NOT SEEK ANY ADJOURNMENT ON THE DATE OF HEARING. THE DATE OF HE ARING WAS ANNOUNCED IN THE OPEN COURT AND THAT ITSELF WOULD S ERVE AS A NOTICE OF HEARING ON BOTH THE PARTIES. 5. IN THE RESULT, THE MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 16 TH MARCH, 2011. SD/ - (ASHA VIJAYARAGHAVAN) JUDICIAL MEMBER SD/ - (CHANDRA POOJARI) ACCOUNTANT MEMBER HYDERABAD, DATED THE 16 TH MARCH, 2012 COPY FORWARDED TO: 1. M/S. ISLAMIA EDUCATIONAL SOCIETY, # 9 - 4 - 146 TO 153, REGIMENTAL BAZAAR, SECUNDERABAD. 2. THE ASST. DIRECTOR OF INCOME - TAX (EXEMPTIONS) - III, ROOM NO. 309, 3 RD FLOOR, AAYAKAR BHAVAN, BASHEERBAGH, HYDERABAD. 3. THE CIT(A) - I V , HYDERABAD. 4. THE DIRECTOR OF INCOME - TAX (EXEMPTIONS), HYDERABAD. 5. THE DR B BENCH, ITAT, HYDERABAD TPRAO