Prathyusha Global Trade Private Limited, Visakhapatnam V. The Deputy Commissioner of Income Tax, Circle-3(1), Visakhapatnam

MA 37/VIZ/2023

• Counselvise Citation: [2024] 100 COUNSELVISE.COM (IT) 3793 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 9 month(s) 9 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 19-02-2024
• Appeal Filed By: Assessee
• Order Result: PartlyAllowed
• Bench Allotted: DB
• Next Hearing Date: 08-02-2024
• Assessment Year: 2011-2012
• Appeal Filed On: 10-05-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 254(2)

Judgement Text

आयकरअपीलीयअधिकरण, धिशाखापटणम पीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM श्री द ु व्वूरु आर एल रेड्डी, न्याधयक सदस्य एिं श्री एस बालाकृ ष्णन, लेखा सदस्य के समक्ष BEFORE SHRI DUVVURU RL REDDY, HON’BLE JUDICIAL MEMBER & SHRI S BALAKRISHNAN, HON’BLE ACCOUNTANT MEMBER Miscellaneous Application No.37/Viz/2023 (Arising out of आयकर अपील सं./I.T.A.No.638/Viz/2019) (ननधधारण वर्ा / Assessment Year : 2011-12) M/s Prathyusha Global Trade Pvt. Ltd Prathyusha House, 25-4 0-12 Near Lakshmi Talkies Visakhapatnam [AAECP0800C] Vs. Dy.Commissioner of Income Tax Circle-3(1) Visakhapatnam (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant by : Shri P Murali Mohanarao, AR प्रत्यधथी की ओर से / Respondent by : Dr.Aparna Villuri, DR सुनवधई की तधरीख / Date of Hearing : 09.02.2024 घोर्णध की तधरीख/Date of Pronouncement : 20.02.2024 आदेश /O R D E R Per Shri Duvvuru RL Reddy, Judicial Member : This Miscellaneous Application (M.A.) is filed by the assessee against the order of the Tribunal in I.T.A.No.638/Viz/2019 and CO No.61/Viz/2021 dated 08.03.2023 for the Assessment Year (A.Y.) 2011- 12 on account of the following reasons : a) The assessee had not received the hearing notice / notices and hence he could not attend the hearings. 2 M.A. No.37/Viz/2023, A.Y.2011-12 Prathyusha Global Trade Pvt.Ltd.,Visakhapatnam b) Rule 24 of the ITAT Rules, 1963, provides that no ex-parte order shall be passed if there is a reasonable cause for the non- appearance of the appellant. 2. In the instant case, this Tribunal allowed the appeal of the revenue and disposed off the appeal on merits, since, neither the assessee nor it’s representative was present before the Tribunal and dismissed the cross objections filed by the assessee belatedly with the delay of 610 days without any petition for condonation and passed order in I.T.A.No.638/Viz/2019 and CO No.61/Viz/2021 dated 08.03.2023. 3. Aggrieved by the order of the Tribunal, the assessee filed M.A. The Ld.AR submitted that in the instant case, the assessee had not received any hearing notices, hence could not attend the hearing. Hence, there is a reasonable cause for the assessee for it’s non-appearance and prosecution of it’s case before the Tribunal. Relying on various judicial precedents, he, further submitted that as per Rule 24 of ITAT Rules, no ex-parte order shall be passed if there is a reasonable cause for non- appearance of the assessee. He, therefore pleaded to set aside the order passed ex-parte and recall the order for hearing the appeal afresh on merits, so that justice will not be denied to the assessee for which the Ld.DR has not raised any objection. 3 M.A. No.37/Viz/2023, A.Y.2011-12 Prathyusha Global Trade Pvt.Ltd.,Visakhapatnam 4. We have heard both the parties and perused the material available on records. In the instant case, the appeal of the revenue was allowed and the cross objections filed by the assessee was dismissed vide I.T.A.No.638/Viz/2019 dated 08.03.2023. By filing M.A. before the Tribunal, the Ld.AR pleaded that there was a reasonable cause for the assessee for non appearance before Tribunal for hearing. He, therefore, pleaded to recall the order for hearing the appeal afresh on merits and do justice to the assessee. In view of the foregoing facts and circumstances of the case and in order to meet the principles of natural justice, we are inclined to recall the order for fresh hearing on 05.03.2024. Since the date of hearing is announced in the open court, no fresh notice will be issued by the Registry for both the parties. The assessee is directed to attend the hearing and present it’s case without fail. Accordingly, the M.A.filed against I.T.A.No.638/Viz/2019 by the assessee is allowed. 5. In the M.A., the assessee has also filed an affidavit for condonation of delay of 610 days and pleaded to recall the cross objections filed. In the order passed by the Tribunal, the cross objections filed by the assessee were dismissed as the assessee filed the cross objections with the delay of 610 days and had not filed any petition for condonation of delay. There was no mistake apparent from record in the order passed by the Tribunal 4 M.A. No.37/Viz/2023, A.Y.2011-12 Prathyusha Global Trade Pvt.Ltd.,Visakhapatnam and hence, as per section 254(2) of the Act the M.A.filed for recalling cross objections filed by the assessee are dismissed. 6. In the result, the Miscellaneous Application filed by the assessee is partly allowed. Order pronounced in the open court on 20 th February,2024. Sd/- Sd/- (एस बालाकृ ष्णन) (द ु व्वूरु आर.एल रेड्डी) (S.BALAKRISHNAN) (DUVVURU RL REDDY) लेखा सदस्य/ACCOUNTANT MEMBER न्याधयक सदस्य/JUDICIAL MEMBER Dated : 20.02.2024 L.Rama, SPS आदेश की प्रतितिति अग्रेतिि/Copy of the order forwarded to:- 1. ननधधाऩरती/ The Assessee– M/s Prathyusha Global Trade Pvt. Ltd., Prathyusha House, 25-4 0-12, Near Lakshmi Talkies, Visakhapatnam 2. रधजस्व/The Revenue – The Dy.Commissioner of Income Tax, Circle-3(1) Visakhapatnam 3. The Principal Commissioner of Income Tax,Visakhapatnam 4. नवभधगीय प्रनतनननध, आयकर अपीलीय अनधकरण, नवशधखधपटणम / DR,ITAT, Visakhapatnam 5..गधर्ा फ़धईल / Guard file आदेशधनुसधर / BY ORDER Sr. Private Secretary ITAT, Visakhapatnam