S. Thirupathi Reddy & Co., Karimnagar, Karimnagar V. ITO, Ward-4, Karimnagar, Karimnagar

MA 4/HYD/2016

• Counselvise Citation: [2016] 124 COUNSELVISE.COM (IT) 4050 (ITAT-HYDERABAD)
• Duration Of Justice: 30 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 05-02-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2010-2011
• Appeal Filed On: 06-01-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: B KURMI NAIDU
• Assessee Lawyers: P VINOD

Judgement Text

THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH B, HYDERABAD BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER M.A. NO. 04/HYD/2016 (IN ITA NO. 362/HYD/2015 ASSESSMENT YEAR: 2010-11) M/S S. THIRUPATHI REDDY & CO., KARIMNAGAR PAN AAXFS 4227 J) VS. INCOME-TAX OFFICER, WARD 4, HYDERABAD (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI P. VINOD REVENUE BY : SHRI B. KURMI NAIDU DATE OF HEARING : 05-02-2016 DATE OF PRONOUNCEMENT : 05-02-2016 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 A BENCH, HYDERABAD BENCHES, HYDERABAD, IN ITA NO. 362/HYD/2015 DATED 09/10/2015, DISMISSING T HE APPEAL EX- PARTE IN LIMINE FOR NON-PROSECUTION. 2. THE LEARNED AR, REFERRING TO THE REASONS FOR NOT ATTENDING THE HEARING, HAS STATED IN THE M.A. THAT NON ATTENDANCE ON THE DATE OF HEARING WAS DUE TO MISTAKE OF ASSESSEES ACCOUNTANT , THE NOTICE OF HEARING GOT MIXED UP WITH OTHER FILES AND IT WENT O UT OF THE MIND OF ASSESSEE, WHICH WAS OUT OF INADVERTENCE AND NOT BEC AUSE THE ASSESSEE WAS DISINTERESTED IN PROSECUTING THE APPEA L. HE, THEREFORE, REQUESTED FOR RECALLING THE EX-PARTE ORDER, AND HEA RING OF THE APPEAL ON MERITS. THE LEARNED DR, HOWEVER, NOT OBJECTED TO THE RECALL OF THE APPEAL. MA NO. 04/HYD/16 S. THIRUPATHI REDDY & CO. 2 3. WE HAVE CONSIDERED THE SUBMISSIONS OF THE PARTI ES AND PERUSED THE MATERIAL ON RECORD. AS ASSESSEE IS PREV ENTED BY SUFFICIENT CAUSE FOR NOT ATTENDING ON THE DATE OF H EARING OF APPEAL, WE ARE INCLINED TO RECALL OUR ORDER DATED 09/10/2015 P ASSED IN ITA NO. 362/HYD/2015 AND POST THE APPEAL FOR HEARING ON 02/05/2016 . 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, THE MISCELLANEOUS APPLICATION FI LED BY THE ASSESSEE IS ALLOWED. PRONOUNCED IN THE OPEN COURT ON 5 TH FEBRUARY, 2016 (P. MADHAVI DEVI) (S. RIFAUR R AHMAN) JUDICIAL MEMBER ACCOUNTANT MEMBER HYDERABAD, DATED: 5 TH FEBRUARY, 2016 KV COPY TO:- 1) M/S S. THIRUPATHI REDDY & CO., 5-6-160/B, KRISHN A NAGAR NTPC JYOTHI NAGAR, RAMAGUNDAM, KARIMNAGAR 2) ITO, WARD 4, KARIMNAGAR 3 CIT(A) 2, HYDERABAD 4) CIT 2, HYDERABAD 5) THE DEPARTMENTAL REPRESENTATIVE, I.T.A.T., H YDERABAD.