M/s. Nizamabad Dist. Co-operative Central Bank Ltd., Nizamabad V. ITO,Ward 2, Nizamabad

MA 31/HYD/2014

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 1835 (ITAT-HYDERABAD)
• Duration Of Justice: 4 month(s) 7 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 25-04-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2009-2010
• Appeal Filed On: 18-12-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ADAGIRI
• Assessee Lawyers: HAMEED

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH A, HYDERABAD BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI SAKTIJIT DEY, JUDICIAL MEMBER MA 30/HYD/2014 IN ITA NO. 905/HYD/2013 A.Y. 2008-09 MA 31/HYD/2014 IN ITA NO. 906/HYD/2013 A.Y. 2009-10 M/S. NIZAMABAD DIST. CO- OPERATIVE CENTRAL BANK LTD. NIZAMABAD PAN: AAACT7405M VS. THE INCOME TAX OFFICER WARD 2 NIZAMABAD APPELLANT RESPONDENT APPELLANT BY: SRI HAMEED RESPONDENT BY: SRI B. YADAGIRI DATE OF HEARING: 2 5 .04.2014 DATE OF PRONOUNCEMENT: 25 .04.2014 ORDER PER CHANDRA POOJARI, A.M.: THE ABOVE MISCELLANEOUS APPLICATIONS (MAS) ARE BY THE ASSESSEE SEEKING RECALL OF TRIBUNAL'S EX-PARTE ORDE R DATED 16.9.2013 IN ITA NOS. 905 & 906/HYD/2013 FOR A.YS. 2008-09 AND 2009-10, RESPECTIVELY, WHEREIN THE TRIBUNAL DIS MISSED APPEALS OF THE ASSESSEE FOR WANT OF PROSECUTION. 2. THE CHIEF EXECUTIVE OFFICER OF THE ASSESSEE MR. K. ANANTH RAO FILED AN AFFIDAVIT STATING THAT THE ABOV E APPEALS WERE FIXED FOR HEARING ON 16 TH SEPTEMBER 2013. UNFORTUNATELY, THEY HAD RECEIVED THE NOTICE ON 4 TH OCTOBER 2013 AND COULD 2 MA NO. 30/HYD/2014 M/S. NIZAMABAD DISTRICT CO-OPERATIVE CENTRAL BANK LTD. ============================= NOT REPRESENT THE ASSESSEE ON THE DATE OF HEARING. THEY CAME TO KNOW THAT THE APPEALS WARE DISMISSED ONLY WHEN I T WAS INFORMED BY THE LOCAL INCOME TAX OFFICE. OTHERWISE THEY WOULD HAVE TAKEN NECESSARY STEPS FOR REPRESENTING T HEIR MATTER AS SUBSTANTIAL AMOUNT IS INVOLVED. IN FACT EVEN AS ON DATE THEY HAVE NOT RECEIVED COPY OF THE ITAT ORDER. IN FACT THEY HAD APPLIED FOR THE SAME. IN THE MEANWHILE, THEY HAD O BTAINED ANOTHER COPY FROM LOCAL INCOME TAX OFFICE AND STEPS AND MOVED THE MAS. ACCORDINGLY HE REQUESTED FOR ACCEP TING THE PETITION AND RESTORE THE APPEALS FOR ADJUDICATION. THE LEARNED AR SUBMITTED THAT THE ASSESSEE DID NOT HAVE INFORMA TION THEREFORE IT COULD NOT MAKE ARRANGEMENT FOR REPRESE NTATION BEFORE THIS TRIBUNAL. THE AR PRAYED THAT THE EX-PA RTE ORDER BE RECALLED AND ASSESSEE MAY BE GIVEN ONE MORE OPPORTU NITY TO CONTEST ITS CASES ON MERIT. 3. THE LEARNED DR DID NOT RAISE ANY SERIOUS 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 ASSESSEE FOR NON REPRESENTATION BEF ORE THIS TRIBUNAL ON THE SCHEDULED DATE OF HEARING. ACCORDI NGLY, THE ORDER OF THE TRIBUNAL IN ITA NOS. 905 & 906/HYD/201 3 DATED 16.09.2013 IS HEREBY RECALLED AND THE MATTER IS RES TORED ON THE FILE OF THE TRIBUNAL. NOW THE SAID APPEALS WILL BE HEARD ON 12.8.2014. NO NOTICE OF HEARING SHALL BE SENT AND THIS ORDER WILL SERVE AS A NOTICE OF HEARING. 3 MA NO. 30/HYD/2014 M/S. NIZAMABAD DISTRICT CO-OPERATIVE CENTRAL BANK LTD. ============================= 5. IN THE RESULT, BOTH THE MA OF THE ASSESSEE ARE ALLO WED. ORDER PRONOUNCED IN OPEN COURT ON 25 TH APRIL, 2014 SD/- (SAKTIJIT DEY) JUDICIAL MEMBER SD/- (CHANDRA POOJARI) ACCOUNTANT MEMBER HYDERABAD, DATED THE 25 TH APRIL, 2014 TPRAO COPY TO: 1. M/S. NIZAMABAD DISTRICT CO-OPERATIVE CENTRAL BANK L TD., KHALEELWADI, HYDERABAD. 2. THE INCOME TAX OFFICER, WARD-2, NIZAMABAD. 3. THE CIT(A)-VI, HYDERABAD. 4. THE CIT-V, HYDERABAD. 5. THE DR, A BENCH, ITAT, HYDERABAD.