Mahad Uloomil Habees, Hyderabad V. DIT (Exemptions), Hyderabad

MA 3/HYD/2014

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 1614 (ITAT-HYDERABAD)
• Duration Of Justice: 2 month(s) 5 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 28-02-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: misc
• Appeal Filed On: 23-12-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH B', HYDERABAD BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. ASHA VIJAYARAGHAVAN, JUDICIAL MEMBER MA NO. 3/HYD/2014 ARISING OUT OF ITA NO. 359/HYD/2013 ASSESSMENT YEAR : NA M/S. MAHAD ULOOMIL HADEES, HYDERABAD PAN: AABCL4244L VS. THE DIRECTOR OF INCOME-TAX (EXEMPTIONS), HYDERABAD [APPELLANT] [RESPONDENT] APPELLANT BY: SRI MOHD. AFZAL RESPONDENT BY: SRI JEEVAN LAL LAVIDIYA DATE OF HEARING: 28.02.2014 DATE OF PRONOUNCEMENT: 28.02.2014 ORDER PER CHANDRA POOJARI, AM : BY THIS MISCELLANEOUS APPLICATION (MA) THE ASSESSE E SEEKS RECALL OF EX-PARTE ORDER OF THIS TRIBUNAL DAT ED 24 TH JUNE, 2013 IN ITA NO. 395/HYD/2013 WHEREIN APPEAL OF THE ASSESSEE WAS DISMISSED FOR WANT OF PROSECUTION. 2. THE LEARNED AR SUBMITTED THAT THE TRIBUNAL HAD FIXE D THE ASSESSEE'S CASE FOR HEARING ON 24.06.2013 AND D ISMISSED THE APPEAL EX-PARTE AS NONE APPEARED ON BEHALF OF T HE ASSESSEE NOR THERE WAS ANY REQUEST FOR ADJOURNMENT. THE AR SUBMITTED THAT THE ASSESSEE COULD NOT BE REPRESENTE D BEFORE THE TRIBUNAL AS THE NOTICE OF HEARING WAS NOT RECEI VED BY THE ASSESSEE, THEREFORE, THE CASE OF THE ASSESSEE MAY K INDLY BE CONSIDERED AGAIN FOR HEARING. ACCORDINGLY, THE AR PLEADED M A NO. 3/HYD/2014 M/S. MAHAD ULOOMIL HADEES =========================== 2 THE BENCH FOR RECALL OF THE TRIBUNAL ORDER IN ITA N O. 395/HYD/2013 DATED 24.6.2013 AND THE ASSESSEE MAY BE PROVIDED WITH ONE MORE OPPORTUNITY TO CONTEST ITS C ASE. 3. THE LEARNED DR DID NOT RAISE ANY OBJECTION AGAINST THE PROPOSITION OF THE AR. 4. WE HAVE HEARD BOTH THE PARTIES AND PERUSED THE MATERIAL ON RECORD. WE ARE SATISFIED WITH THE REAS ONS ADVANCED BY THE AR FOR NON-APPEARANCE ON THE DATE O F HEARING OF THE APPEAL ON 24.6.2013. ACCORDINGLY, T HE EX-PARTE ORDER OF THE TRIBUNAL IN ITA NO. 395/HYD/2013 DATED 24.6.2013 IS HEREBY RECALLED AND THE APPEAL OF THE ASSESSEE IS RESTORED ON THE FILE OF THE TRIBUNAL. THE REGISTRY IS DIRECTED TO POST THE APPEAL FOR HEARING ON 19.6.2014. NO NO TICE OF HEARING SHALL BE SENT TO THE PARTIES AND THIS ORDER ITSELF WOULD SERVE AS A NOTICE OF HEARING ON THE PARTIES. 5. IN THE RESULT, MA OF THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 28 TH FEBRUARY, 2014. SD/- (ASHA VIJAYARAGHAVAN) JUDICIAL MEMBER SD/- (CHANDRA POOJARI) ACCOUNTANT MEMBER HYDERABAD, DATED THE 28 TH FEBRUARY, 2014 TPRAO M A NO. 3/HYD/2014 M/S. MAHAD ULOOMIL HADEES =========================== 3 COPY FORWARDED TO: 1. M/S. MAHAD ULOOMIL HADEES, C/O. MOHD. AFZAL, ADVOCATE, 11-5-465, FLAT NO. 402, SHERSON'S RESIDEN CY, CRIMINAL COURT ROAD, RED HILLS, HYDERABAD-500 004. 2. THE DIRECTOR OF INCOME-TAX (EXEMPTIONS), AAYAKAR BHAVAN, BASHEERBAGH, LB STADIUM, HYDERABAD. 3. THE ADIT(E)-II, HYDERABAD. 4. THE DR BENCH 'B', ITAT, HYDERABAD