C K Global Foundation, Hyderabad V. Commissioner of Income Tax , Exemption, Hyderabad

MA 36/Hyd/2018

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 6427 (ITAT-HYDERABAD)
• Duration Of Justice: 24 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 27-04-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2015-2016
• Appeal Filed On: 03-04-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: B. SURESH BABU
• Keywords: Reasonable cause

Judgement Text

IN 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. 36/HYD/2018 (IN ITA NO. 770/HYD/2016 ASSESSMENT YEAR: 2015-16) C.K. GLOBAL FOUNDATION, HYDERABAD. PAN AABTC 5937B VS. COMMISSIONER OF INCOME-TAX (EXEMPTIONS), HYDERABAD (APPLICANT) (RESPONDENT) ASSESSEE BY : SHRI SAMUEL NAGADESI REVENUE BY : SHRI B. SURESH BABU DATE OF HEARING : 27-04-2018 DATE OF PRONOUNCEMENT : 27-04-2018 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 12/02/201 8 IN ITA NO. 770//HYD/2016, WHEREIN THE TRIBUNAL DISMISSED THE A PPEAL EX-PARTE IN-LIMINE FOR NON-PROSECUTION. 2. ALONG WITH M.A., THE ASSESSEE FILED AN AFFIDAVIT AFFIRMING THEREIN THAT LD. AR OF THE ASSESSEE WAS HELD UP BEFORE THE CUSTOMS, EXCISE AND SERVICE TAX TRIBUNAL, HYDERABAD FOR ARGUMENTS I N ITS CASE DURING THE SAME TIME WHEN THIS APPEAL WAS CALLED FOR HEARI NG, HENCE, COULD NOT MAKE APPEARANCE BEFORE THIS BENCH TO PLEAD THE CASE ON MERITS AND CONTROVERT THE FINDINGS OF THE CIT(E). HE THERE FORE SUBMITTED THAT NON-APPEARANCE BEFORE THE TRIBUNAL IS NEITHER WILFU L NOR 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. 36/HYD/2018 C.K. GLOBAL FOUNDATION, 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 12/02/2018 AND, THEREFORE, WE RECAL L THE ORDER DATED 12/02/2018 AND FIX THE APPEAL FOR HEARING ON 21/08/ 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 27 TH APRIL, 2018. SD/- SD/- (P. MADHAVI DEVI) (S. RIFAUR RA HMAN) JUDICIAL MEMBER A CCOUNTANT MEMBER HYDERABAD, DATED: 27 TH APRIL, 2018. KV COPY TO:- 1) C.K. GLOBAL FOUNDATION, C/O SAMUEL NAGADESI , CA, 408, SRI RAMAKRISHNA TOWERS, BESIDES IMAGE HOSPITALS, NAGARJUNA NAGAR, AMEERPET, HYDERABAD 500 073. 2) CIT(E), POSSNETT BHAVAN, TILAK NAGAR, HYDERA BAD 3) ITO, WARD 2, HYD. 4) THE DEPARTMENTAL REPRESENTATIVE, I.T.A.T., H YDERABAD. 5) GUARD FILE