R.S. Pabbla Constructions Pvt.Ltd., Visakhapatnam V. The Dy. CIT, Visakhapatnam

MA 30/VIZ/2022

• Counselvise Citation: [2022] 103 COUNSELVISE.COM (IT) 9544 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 2 month(s) 1 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 27-10-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 13-10-2022
• Assessment Year: 2013-2014
• Appeal Filed On: 25-08-2022
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

आयकर अपीलȣयअͬधकरण, ͪवशाखापटणम पीठ, ͪवशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM Įी दुåवूǽ आर एल रेɬडी, ÛयाǓयक सदèय एवं Įी एस बालाकृçणन, लेखा सदèय के सम¢ BEFORE SHRI DUVVURU RL REDDY, HON’BLE JUDICIAL MEMBER & SHRI S BALAKRISHNAN, HON’BLE ACCOUNTANT MEMBER MA Nos. 30 & 31/Viz/2022 (In आयकर अपील सं./ I.T.A. Nos.87 & 88/Viz/2017 (Ǔनधा[रण वष[ / Assessment Years: 2013-14 & 2014-15) R.S. Pabbla Constructions Pvt Ltd., Plot No. 102, Sai Kutir Apartments, Beach Road, Visakhapatnam. PAN: AACCR 66312 C Vs. Deputy Commissioner of Income Tax, Circle-4(1), Visakhapatnam. (अपीलाथȸ/ Appellant) (Ĥ×यथȸ/ Respondent) अपीलाथȸ कȧ ओर से/ Appellant by : Sri GVN Hari, Advocate Ĥ×याथȸ कȧ ओर से / Respondent by : Sri ON Hari Prasada Rao, Sr. AR सुनवाई कȧ तारȣख / Date of Hearing : 14/10/2022 घोषणा कȧ तारȣख/Date of Pronouncement : 28/10/2022 O R D E R PER S. BALAKRISHNAN, Accountant Member : The captioned Miscellaneous Applications are filed by the assessee seeking recall of the order of the Tribunal in ITA No.87 & 88/Viz/2017 (AYs: 2013-14 & 2014-15), dated 23/02/2022. 2 2. At the outset, the Ld. Authorized Representative [Ld. AR] submitted that vide the order of the Tribunal dated 23/02/2022, the ITAT passed exparte order and dismissed the assessee’s appeals in ITA Nos. 87 & 88/Viz/2017 (AYs: 2013-14 & 2014-15). In this regard, the Ld. AR brought our attention to the contents of the Miscellaneous Petition filed by the assessee dated 25/08/2022 wherein the assessee explained the reasons for non- appearance before the ITAT on the date of hearing of the appeal ie on 08/02/2022 which reads as under: “4. ........the health condition of the Authorized Representative Sri KJD Srinivas deteriorated drastically and he has no t been attending to office from Dece mber, 2021. As a result, the fact relating to reco mmence ment of the functioning of the Hon’ble Bench could no t be no ticed. 5. In view of the above, the case could not be represented when it was fixed for hearing on 08/02/2022 and consequently the appeal was dismissed ex-par te by the ITAT vide order dated 23/02//2022. 6. As explained above, the failure of the appellant to represent the case on 8/2/2022 was due to reasons beyond its control and was neither intentional nor deliberate. Hence the appellant prays the Hon’ble ITAT to kindly set-aside the order of the exparte order dated 23/02/2022 and restore the appeal.” 3. Therefore, the Ld. AR pleaded that the appeals may be restored and one more opportunity may be granted to the assessee to pursue its appeals effectively otherwise great 3 hardship and insufferable injustice will be inflicted to the assessee. 4. On the other hand the Ld. DR relied on the order of the Tribunal. 5. We have heard both the parties and perused the material available on record and the order of the Tribunal dated 23/02/2022 (supra). At the time of hearing of the appeals none appeared on behalf of the assessee and therefore, considering the facts and circumstances of the case as well as the material available on record, the Tribunal passed ex-parte order and dismissed the assessee’s appeals. On perusal of the reasons explained by the assessee (supra) for non-appearance of the Ld. AR of the assessee / the assessee itself on the date of hearing of the appeal, we are of the considered view that there is a sufficient and reasonable cause that prevented the assessee for non- appearing before the Tribunal at the time of hearing of the appeal. However, considering the prayer of the Ld. AR as well as strictly following the principles of natural justice in order to provide one more opportunity to the assessee, we hereby recall the order of the Tribunal dated 23/02/2022 and direct the 4 Registry to post the appeals in the regular course of hearing and issue notices to both the parties intimating the date of hearing of the appeals. The assessee as well as the Revenue are hereby requested not to seek any adjournments on frivolous grounds. It is ordered accordingly. 6. In the result, both the MAs filed by the assessee are allowed. Pronounced in the open Court on the 28 th October, 2022. Sd/- Sd/- (दुåवूǽ आर.एल रेɬडी) (एस बालाकृçणन) (DUVVURU RL REDDY) (S.BALAKRISHNAN) ÛयाǓयकसदèय/JUDICIAL MEMBER लेखा सदèय/ACCOUNTANT MEMBER Dated : 28.10.2022 OKK - SPS आदेश कȧ ĤǓतͧलͪप अĒेͪषत/Copy of the order forwarded to:- 1. Ǔनधा[ǐरती/ The Assessee – R.S. Pabbla Constructions Pvt Ltd., Plot No.102, Sai Kutir Apartments, Beach Road, Visakhapatnam. 2. राजèव/The Revenue – DCIT, Circle-4(1), Visakhapatnam. 3. The Commissioner of Income Tax-2, Visakhapatnam. 4. आयकर आयुÈत (अपील)/ The Commissioner of Income Tax (Appeals)-2, Visakhapatnam. 5. ͪवभागीय ĤǓतǓनͬध, आयकर अपीलȣय अͬधकरण, ͪवशाखापटणम/ DR, ITAT, Visakhapatnam 5 6. गाड[ फ़ाईल / Guard file आदेशानुसार / BY ORDER Sr. Private Secretary ITAT, Visakhapatnam