Premier Agencies, Hyderabad, Hyderabad V. Asst. Commissioner of Income Tax, Circle-5(1), Hyderabad

MA 30/Hyd/2018

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 6590 (ITAT-HYDERABAD)
• Duration Of Justice: 2 month(s) 9 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 04-05-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 04-05-2018
• Assessment Year: 2009-2010
• Appeal Filed On: 23-02-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: DR K J DIVYA
• Assessee Lawyers: SANDEEP TOSHNIWAL
• Keywords: Reasonable cause

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. 30/HYD/2018 (IN ITA NO. 232/HYD/2017 ASSESSMENT YEAR: 2009-10) PREMIER AGENCIES, HYDERABAD. PAN AACFP 1590Q VS. ASST. COMMISSIONER OF INCOME- TAX, CIRCLE 5(1), HYDERABAD (APPLICANT) (RESPONDENT) ASSESSEE BY : SHRI SANDEEP TOSHNIWAL REVENUE BY : SMT. DR. K.J. DIVYA DATE OF HEARING : 04-05-2018 DATE OF PRONOUNCEMENT : 04-05-2018 O R D E R PER S. RIFAUR RAHMAN, A.M.: THIS MISCELLANEOUS APPLICATION IS FILED BY THE ASSE SSEE SEEKING RECALL OF THE ORDER OF THE TRIBUNAL DATED 26/09/201 8 IN ITA NO. 232//HYD/2017, WHEREIN THE TRIBUNAL DISMISSED THE A PPEAL EX-PARTE IN-LIMINE FOR NON-PROSECUTION. 2. ALONG WITH THE M.A., THE ASSESSEE HAS FILED AN A FFIDAVIT WHEREIN HE WAS AFFIRMED THAT HIS COUNSEL WHO IS REPRESENTIN G THE CASE WAS OUT OF STATION AND NOTICE FOR FIXING THE DATE OF HEARIN G OF THE APPEAL ON 26/09/2017 WAS NOT RECEIVED BY HIM, DUE TO WHICH, C OULD NOT APPEAR BEFORE THE BENCH. REFERRING TO THE ABOVE, LD. AR SU BMITTED THAT NON- APPEARANCE BEFORE THE TRIBUNAL IS NEITHER WILFUL NO R DELIBERATE BUT BONAFIDE, BEYOND THE CONTROL AND REQUESTED FOR RECA LLING THE EX-PARTE ORDER, AND HEARING OF THE APPEAL ON MERIT. THE LEAR NED DR, HOWEVER, HAS NOT OBJECTED TO RECALL OF THE APPEAL. 2 M.A. NO. 30/HYD/2018 M/S PREMIER AGENCIES, HYD. 3. CONSIDERED THE RIVAL SUBMISSIONS AND PERUSED THE MATERIAL ON RECORD. WE ARE OF THE VIEW THAT THE ASSESSEE WAS PR EVENTED BY REASONABLE CAUSE FOR NOT APPEARING BEFORE THE TRIBU NAL ON THE DATE OF HEARING I.E. ON 26/09/2017 AND, THEREFORE, WE RECAL L THE ORDER DATED 26/09/2017 AND FIX THE APPEAL FOR HEARING ON 27/08/ 2018. AS THE AFORESAID DATE OF HEARING OF APPEAL WAS ANNOUNCED I N THE OPEN COURT IN PRESENCE OF BOTH THE COUNSELS, NO SEPARATE NOTIC E OF HEARING IS REQUIRED TO BE ISSUED TO THE PARTIES. 4. IN THE RESULT, MA FILED BY THE ASSESSEE IS ALLO WED. PRONOUNCED IN THE OPEN COURT ON 4 TH MAY, 2018. SD/- SD/- (P. MADHAVI DEVI) (S. RIFAUR RA HMAN) JUDICIAL MEMBER A CCOUNTANT MEMBER HYDERABAD, DATED: 4 TH MAY, 2018. KV COPY TO:- 1) M/S PREMIER AGENCIES, C/O TEJPRAKASH TOSHNIWAL, ADVOCATE, 4-1-6/B/4, RAMKOTE, HYDERABAD 500 095. 2) ACIT, CIRCLE 5(1), HYDERABAD. 3) CIT (A) - 4, HYDERABAD. 4) PR. CIT 4, HYDERABAD. 5) THE DEPARTMENTAL REPRESENTATIVE, I.T.A.T., H YDERABAD. 6) GUARD FILE