Florence Estates & Constructions Limited, Hyderabad V. ITO, Ward-1(2), Hyderabad

MA 37/Hyd/2017

• Counselvise Citation: [2017] 123 COUNSELVISE.COM (IT) 5550 (ITAT-HYDERABAD)
• Duration Of Justice: 3 month(s) 28 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 27-10-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2007-2008
• Appeal Filed On: 29-06-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: L R AMJI RAO
• Assessee Lawyers: D SRINIVAS

Judgement Text

THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH B, HYDERABAD BEFORE SHRI P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER M.A. NO. 37/HYD/2017 (ITA NO. 591/HYD/2015 ASSESSMENT YEAR: 2007-08) FLORENCE ESTATES & CONSTRUCTIONS , HYDERABAD. PAN AACF 8549 E VS. INCOME-TAX OFFICER, WARD 1(2), HYDERABAD. (APPLICANT) (RESPONDENT) ASSESSEE BY : SHRI D. SRINIVAS REVENUE BY : SHRI L. RAMJI RAO DATE OF HEARING : 27-10-2017 DATE OF PRONOUNCEMENT : 27-10-2017 O R D E R PER S. RIFAUR RAHMAN, A.M.: THIS MISCELLANEOUS APPLICATION FILED BY THE ASSESSE E ARISES OUT OF THE ORDER OF ITAT B BENCH, HYDERABAD BENCHES, HYD ERABAD, IN ITA NO. 591/HYD/2015 DATED 01/12/2016 WHEREIN THE TRIBUNAL DISMISSED THE APPEAL EX-PARTE IN-LIMINE FOR NON-PROSECUTION. 2. BEFORE US, THE LD. AR SUBMITTED THAT NON-APPEARA NCE BEFORE THE TRIBUNAL IS NEITHER WILLFUL NOR DELIBERATE BUT BONA FIDE AND BEYOND THE CONTROL OF THE ASSESSEE. HE, THEREFORE, REQUESTED FOR RECALLING THE EX-PARTE ORDER, AND HEARING OF THE APPEAL ON MERIT. THE LEAR NED DR, HOWEVER, HAS NOT OBJECTED TO RECALL OF THE APPEAL. 3. WE HAVE CONSIDERED THE SUBMISSIONS OF THE PART IES AND PERUSED THE MATERIAL ON RECORD. AS ASSESSEE IS PREVENTED BY SUF FICIENT CAUSE FOR NOT ATTENDING ON THE DATE OF HEARING OF APPEAL, WE ARE INCLINED TO RECALL OUR ORDER DATED 01/12/2017 PASSED IN ITA NO. 591/HYD/20 15 AND POST THE APPEAL FOR HEARING ON 24/01/2018 . AS THE AFORESAID DATE OF HEARING OF 2 M.A. NO. 37 /HYD/2017 FLORENCE ESTATES & CONSTRUCTIONS LTD. APPEAL WAS ANNOUNCED IN THE OPEN COURT IN PRESENCE OF BOTH THE COUNSELS, NO SEPARATE NOTICE OF HEARING IS REQUIRED TO BE ISS UED TO THE PARTIES. 4. IN THE RESULT, THE MISCELLANEOUS APPLICATION FIL ED BY THE ASSESSEE IS ALLOWED. PRONOUNCED IN THE OPEN COURT ON 27 TH OCTOBER, 2017. SD/- SD/- (P. MADHAVI DEVI) (S. RIFAUR RAHMAN) JUDICIAL MEMBER AC COUNTANT MEMBER HYDERABAD, DATED: 27 TH OCTOBER, 2017 KV COPY TO:- 1) SHRI G.P. REDDY, DIRECTOR, M/S FLORENCE ESTATES & CONSTRUCTIONS LTD., H.NO. 1291, ROAD NO. 65, JUBILEE HILLS, HYDER ABAD - 34 2) ITO, WARD 1(2), , AAYAKAR BHAVAN, BASHEERB AGH, HYDERABAD. 3) CIT(A) V, HYDERABAD 4) CIT - 1, HYDERABAD 5) THE DEPARTMENTAL REPRESENTATIVE, I.T.A.T., H YDERABAD. 6) GUARD FILE