Extreme Projects Private Limited , Hyderabad V. Income Tax Officer, Ward-17(2), Hyderabad

MA 34/Hyd/2019

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 8059 (ITAT-HYDERABAD)
• Duration Of Justice: 22 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 18-04-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB-A
• Assessment Year: 2015-2016
• Appeal Filed On: 27-03-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Reasonable cause
• Section: 201; 20

Judgement Text

THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH A , HYDERABAD BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER M.A. NO. 34 /HYD/201 9 (IN ITA NO. 2228 /HYD/201 8 ASSESSMENT YEAR: 20 15 - 1 6 ) EXTREME PROJECTS PVT. LTD., HYDERABAD. PAN A ABCE2760P VS. INCOME - TAX OFFICER, WARD 1 7 ( 2 ), HYDERABAD. (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI K.C. DEVDAS REVENUE BY : S MT. MATTA PADMA DATE OF HEARING : 12 - 0 4 - 201 9 DATE OF PRONOUNCEMENT : 18 - 0 4 - 201 9 O R D E R PER S. RIFAUR RAHMAN, A.M.: THIS MISCELLANEOUS APPLICATION IS FILED BY THE ASSESSEE SEEKING RECALL OF THE ORDER OF THE TRIBUNAL DATED 08 /0 2 /201 9 IN ITA NO. 2228 //HYD/201 8 , WHEREIN THE TRIBUNAL DISMISSED THE APPEAL EX - PARTE IN - LIMINE FOR NON - PROSECUTION AS WELL AS NON - RECTIFICATION OF THE DEFECTS. 2. IN THE M.A., T HE ASSESSEE STATED THAT THE DIRECTOR OF THE COMPANY WHO IS LOOKING AFTER THE AFFAIRS OF THE COMPANY SOLEMNLY STATED THAT THE DEFECT NOTICE WAS NOT SERVED TO THE COMPANY. IT WAS ADMITTED THAT THE ASSESSEE SHALL TAKE STEPS TO RECTIFY THE DEFECTS IMMEDIATELY ON NOTICE. FURTHER, IT WAS SUBMITTED THAT NON - APPEARANCE BEFORE THE TRIBUNAL IS NEITHER WILFUL NOR DELIBERATE BUT BONAFIDE, BEYOND THE CONTROL AND REQUESTED FOR RECALLING THE EX - PARTE ORDER, AND 2 M.A. NO. 34 /HYD/201 9 EXTREME PROJECTS PVT. LTD. , HYD. HEARING OF THE APPEAL ON MERIT. THE LEARNED DR, HOWEVER, HA S NOT OBJECTED TO RECALL OF THE APPEAL. 3. CONSIDERED THE RIVAL SUBMISSIONS AND PERUSED THE MATERIAL ON RECORD. WE ARE OF THE VIEW THAT THE ASSESSEE WAS PREVENTED BY REASONABLE CAUSE FOR NOT APPEARING BEFORE THE TRIBUNAL ON THE DATE OF HEARING I.E. ON 08 /0 2 /201 9 AND, THEREFORE, WE RECALL THE ORDER DATED 08 /0 2 /201 9 AND FIX THE APPEAL FOR HEARING ON 31 / 10 /2019. AS THE AFORESAID DATE OF HEARING OF APPEAL WAS ANNOUNCED IN THE OPEN COURT IN PRESENCE OF BOTH THE COUNSELS, NO SEPARATE NOTICE OF HEARING IS REQUIR ED TO BE ISSUED TO THE PARTIES. THE ASSESSEE IS DIRECTED TO RECTIFY THE DEFECTS POINTED OUT BY THE REGISTRY ON OR BEFORE 30 TH APRIL, 2019. 4. IN THE RESULT, MA FILED BY THE ASSESSEE IS ALLOWED. PRONOUNCED IN THE OPEN COURT ON 18 TH APRIL , 201 8 SD/ - SD/ - ( P. MADHAVI DEVI ) (S. RIFAUR RAHMAN) JUDICIAL MEMBER ACCOUNTANT MEMBER HYDERABAD, DATED: 18 TH APRIL , 2018. KV COPY TO: - 1) M/S EXTREME PROJECTS PVT. LTD., FLAT NO. 32, 3 RD FLOOR, PANCOM CHAMBERS, RAJBHAVAN ROAD, SOMAJIGUDA, HYD 82. 2) I T O , WARD 17(2), HYD. . 3) CIT(A) 5 , HYDERABAD. 4) PR. CIT 5, HYD . 5) THE DEPARTMENTAL REPRESENTATIVE, I.T.A.T., HYDE RABAD. 6) GUARD FILE