Atlanta Rock Gardens Private Limited , Chennai V. Dy. Commissioner of Income Tax , Central Circle-2(4), Hyderabad

MA 39/Hyd/2019

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 2651 (ITAT-HYDERABAD)
• Duration Of Justice: 1 month(s) 26 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 14-06-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB-B
• Assessment Year: 2012-2013
• Appeal Filed On: 18-04-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: NILANJAY DEY

Judgement Text

MA NO 39 OF 2019 ATLANTA ROCK GARDENS P LTD CHENNAI PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD B BENCH, HYDERABAD BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI S.RIFAUR RAHMAN, ACCOUNTANT MEMBER M.A. NO.39/HYD/2019 (ARISING OUT OF ITA NO.1660/HYD/2018) (ASSESSMENT YEAR: 2012-13) ATLANTA ROCK GARDENS PRIVATE LIMITED CHENNAI PAN: AAHCA4208Q VS DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2(4) HYDERABAD (APPELLANT) (RESPONDENT) FOR ASSESSEE : SHRI M.V. PRASAD FOR REVENUE : SHRI NILANJAY DEY, DR O R D E R PER SMT. P. MADHAVI DEVI, J.M. THIS M.A. IS FILED BY THE ASSESSEE SEEKING RECALL O F THE ORDER OF THE TRIBUNAL IN ITA NO.1660/HYD/2018 WHICH WAS DISMISSED VIDE ORDER DATED 8.2.2019 FOR NON-APPEARA NCE OF THE AUTHORISED REPRESENTATIVE ON THE DATE OF HEARING. 2. IT IS STATED BY THE LEARNED COUNSEL FOR THE ASSE SSEE THAT THE DIRECTORS OF THE AGRI GOLD GROUP WERE IN J UDICIAL CUSTODY, HENCE GETTING SIGNATURES FROM THE DIRECTORS WAS DEL AYED WHICH IS BEYOND THE CONTROL OF THE ASSESSEE COMPANY. THEREFO RE, THE PETITIONER WAS PREVENTED BY SUFFICIENT CAUSE FOR NO T APPEARING ON THE DATE OF HEARING OF THE APPEAL. DATE OF HEARING : 14.06.2019 DATE OF PRONOUNCEMENT: 14.06.2019 MA NO 39 OF 2019 ATLANTA ROCK GARDENS P LTD CHENNAI PAGE 2 OF 2 3. THE LEARNED DR WAS ALSO HEARD. 4. HAVING REGARD TO THE RIVAL CONTENTIONS AND THE M ATERIAL ON RECORD, WE FIND THAT THE ASSESSEE WAS PREVENTED BY SUFFICIENT CAUSE FOR NON-APPEARANCE ON THE DATE OF HEARING. FU RTHER, ALSO IN TERMS OF THE PROVISO TO RULE 24 OF ITAT RULES, WE R ECALL THE ORDER OF THE TRIBUNAL DATED 8.2.2019 AND FIX THE APPEAL F OR FRESH HEARING ON 12.12.2019. AS THE DATE OF HEARING HAS B EEN DECLARED IN THE OPEN COURT IN THE PRESENCE OF BOTH THE PARTI ES, NO FRESH NOTICE FOR HEARING NEED BE SENT. MISCELLANEOUS APPL ICATION FILED BY THE ASSESSEE IS ACCORDINGLY ALLOWED. 5. IN THE RESULT, M.A FILED BY THE ASSESSEE IS ALLO WED. ORDER PRONOUNCED IN THE OPEN COURT ON 14 TH JUNE, 2019. SD/- SD/- (S.RIFAUR RAHMAN) ACCOUNTANT MEMBER (P. MADHAVI DEVI) JUDICIAL MEMBER HYDERABAD, DATED 14 TH JUNE, 2019. VINODAN/SPS COPY TO: 1 M/S. ATLANTA ROCK GARDENS PVT. LTD LTD, C/O MV PR ASAD, CA, D.NO.60-7-13, 4 TH LANE, SIDDHARTHA NAGAR, VIJAYAWADA 2 DY.CIT CENTRAL CIRCLE 2(4) 6 TH FLOOR, AAYAKAR BHAVAN, BASHEER BAGH, HYDERABAD 3 CIT (A)-12 HYDERABAD 4 PR. CIT 12 HYDERABAD 5 THE DR, ITAT HYDERABAD 6 GUARD FILE BY ORDER