Charminar Bottling Company Private Limited, Nagpur V. Assistant Commissioner of Income Tax, Circle-8(1), Hyderabad

MA 3/Hyd/2018

• Counselvise Citation: [2018] 123 COUNSELVISE.COM (IT) 5690 (ITAT-HYDERABAD)
• Duration Of Justice: 1 month(s) 22 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 22-01-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2006-2007
• Appeal Filed On: 30-11-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: D PRASAD RAO
• Assessee Lawyers: DR T RAMESH BABU

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. NO. 03/HYD/2018 (IN ITA NO. 1344/HYD/2013 ASSESSMENT YEAR: 2006-07) CHARMINAR BOTTLING COMPANY PRIVATE LIMITED. SECUNDERABAD. PAN AABCC 2558E VS. ASST. COMMISSIONER OF INCOME TAX, CIRCLE 8(1), HYDERABAD. (APPLICANT) (RESPONDENT) ASSESSEE BY : DR T. RAMESH BABU REVENUE BY : SHRI D. PRASAD RAO DATE OF HEARING : 19-01-2018 DATE OF PRONOUNCEMENT : 22-01-2018 ORDER PER P. MADHAVI DEVI, J.M.: THIS MA IS FILED BY THE ASSESSEE SEEKING RECALL OF THE ORDER OF THIS TRIBUNAL DATED 29-09-2017 IN ITA NO. 1344 OF HYD 2013, DISMISSING THE ASSESSEES APPEAL IN-LIMINE FOR NONAPPEARANCE OF THE ASSESSEE OR ITS AUTHORIZED REPRESENTATIVE ON THE DATE OF HEARING I.E ON 26-09-2017. 2. THE ASSESSEE HAS FILED THE AFFIDAVIT STATING THAT THE VAKALAT OF THE ASSESSEE WAS HANDED OVER TO ONE DR. T RAMESH BABU, ADVOCATE, HONBLE HIGH COURT OF THE ANDHRA PRADESH, HYDERABAD AND THAT THE CASE WAS BEING ADJOURNED FROM TIME TO TIME FOR VARIOUS REASONS. IT IS SUBMITTED THAT THE COUNSEL WAS M.A NO.03/HYD/2018 CHARMINAR BOTTLING COMPANY, HYDERABAD. PAGE 2 OF 2 UNFORTUNATELY AFFECTED WITH RIGHT EYE PARALYSIS, DUE TO WHICH HIS RIGHT EYE WAS TOTALLY CLOSED FOR ALMOST TWO AND HALF MONTHS FROM 18-07-2017 ONWARDS AND HE WAS UNDER TREATMENT BY A PHYSICIAN, A NEUROLOGIST AND AN EYE SUPER SPECIALTY HOSPITAL, DUE TO WHICH, HE COULD NOT ATTEND THE HEARING ON 26-09-2017. HE HAS ALSO FILED THE COPIES OF THE MEDICAL CERTIFICATES IN SUPPORT OF SAID CONTENTIONS. TAKING THE SAME INTO CONSIDERATION, WE ARE INCLINED TO RECALL THE ORDER OF THE TRIBUNAL DATED 29-09-2017 AND RE-FIX THE DATE OF HEARING ON 10-04-2018. AS THE DATE OF HEARING HAS BEEN ANNOUNCED IN THE OPEN COURT IN THE PRESENCE OF BOTH THE PARTIES, NO FRESH NOTICES NEED BE GIVEN BY THE REGISTRY. 3. IN THE RESULT, THE MA FILED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 22 ND JANUARY, 2018 . SD/- SD/- (S. RIFAUR RAHMAN) (P. MADHAVI DEVI) ACCOUNTANT MEMBER JUDICIAL MEMBER HYDERABAD, DATED: 22 ND JANUARY, 2018. KRK COPY TO:- 1) CHARMINAR BOTTLING (P) LTD, SHOP NO. 6A, SWARAJ ARCADE, OLD BOWENPALLY, HASMATPET, SECUNDERABAD-09. 2)S.V.RAMANA & CO. CAS, SAPTAGIRI, PLOT NO. 273, RAMNAGAR, NAGPUR -440010. 3) ACIT, CIRCLE 8(1), HYDERABAD. 4) CIT(A)-III, HYDERABAD 5) CIT-II, HYDERBAD 6)THE DEPARTMENT REPRESENTATIVE, I.T.A.T., HYD. 7) GUARD FILE.