Sri Visa Vadnagar Vanik Samaj, Hyd, Hyderabad V. DIT(Exemption), Hyd, Hyderabad

MA 41/HYD/2016

• Counselvise Citation: [2016] 123 COUNSELVISE.COM (IT) 5401 (ITAT-HYDERABAD)
• Duration Of Justice: 17 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 05-08-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 31-10-2016
• Assessment Year: misc
• Appeal Filed On: 19-07-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: A SITARAMA RAO
• Assessee Lawyers: S RAMA RAO

Judgement Text

IN 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. 41/HYD/2016 (IN ITA NO. 1699/HYD/2014 ASSESSMENT YEAR: 2014-15) SRI VISA VADNAGAR VANIK SAMAJ, HYDERABAD. PAN AAATV 3946J VS. DIRECTOR OF INCOME-TAX, (EXEMPTIONS), HYDERABAD. (APPLICANT) (RESPONDENT) ASSESSEE BY : SHRI S. RAMA RAO REVENUE BY : SHRI A. SITARAMA RAO DATE OF HEARING 05-08-2016 DATE OF PRONOUNCEMENT 05-08-2016 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, HYD ERABAD, IN ITA NO. 1699/HYD/2014 DATED 18/04/2016, DISMISSING THE APPE AL EX-PARTE IN LIMINE FOR NON-PROSECUTION. 2. IN THE M.A. THE ASSESSEE, INTER-ALIA, STATED THA T THE LD. COUNSEL FOR ASSESSEE WAS OUT OF STATION FOR CONDUCTING BANK AUD IT OF STATE BANK OF INDIA AND, THOUGH THE COUNSEL RETURNED TO HYDERABAD ON THE SAID DATE OF HEARING HE COULD NOT REACH IN TIME SO AS TO APPEAR BEFORE THE ITAT. THE ASSESSEE FILED AN AFFIDAVIT AFFIRMING THE REASONS I N THE M.A. 3. REFERRING TO THE ABOVE REASONS, LD. AR SUBMITTED THAT NON- APPEARANCE BEFORE THE TRIBUNAL IS NEITHER WILLFUL N OR DELIBERATE BUT BONAFIDE AND BEYOND THE CONTROL OF THE ASSESSEE. HE, THEREF ORE, REQUESTED FOR RECALLING THE EX-PARTE ORDER, AND HEARING OF THE AP PEAL ON MERIT. THE LEARNED DR, HOWEVER, HAS NOT OBJECTED TO THE RECAL L OF THE APPEAL. 2 M.A. NO. 41/HYD/2016 SRI VISA VADNAGAR VANIK SAMAJ 4. WE HAVE CONSIDERED THE SUBMISSIONS OF THE PARTI ES 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 18/04/2016 PASSED IN ITA NO. 1699/HYD/2 014 AND POST THE APPEAL FOR HEARING ON 31/10/2016 . AS THE AFORESAID DATE OF HEARING OF 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. 5. IN THE RESULT, THE MISCELLANEOUS APPLICATION FIL ED BY THE ASSESSEE IS ALLOWED. PRONOUNCED IN THE OPEN COURT ON 5 TH AUGUST, 2016. SD/- SD/- (P. MADHAVI DEVI) (S. RIFAUR RAHM AN) JUDICIAL MEMBER A CCOUNTANT MEMBER HYDERABAD, DATED: 5 TH AUGUST, 2016 KV COPY TO:- 1) M/S SRI VISA VADNAGAR VANIK SAMAJ, C/O SRI S . RAMA RAO, ADVOCATE, FLAT NO. 102, SHRIYAS ELEGANCE, H. NO. 3-6-643, ST. NO. 9, HIMAYAT NAGAR, , HYDERABAD 500 029 2) DIT(E), AAYAKAR BHAVAN, HYDERABAD 3) ADIT(E)-I, HYDERABAD 4) THE DEPARTMENTAL REPRESENTATIVE, I.T.A.T., H YDERABAD. DESCRIPTION DATE INTLS 1. DRAFT DICTATED ON SR.P.S. 2. DRAFT PLACED BEFORE AUTHOR SR.P.S 3 DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER AM 4 DRAFT DISCUSSED/APPROVED BY SECOND MEMBER VP 5 APPROVED DRAFT COMES TO THE SR.P.S./PS SR.P.S. 6. KEPT FOR PRONOUNCEMENT ON SR.P S. 7. FILE SENT TO THE BENCH CLERK SR.P.S. 8 DATE ON WHICH FILE GOES TO THE HEAD CLERK 9 DATE OF DISPATCH OF ORDER