Shri Jyothi Medical Hall, Hyd, Hyderabad V. ITO, Ward-5(2), Hyd, Hyderabad

MA 43/HYD/2016

• Counselvise Citation: [2016] 112 COUNSELVISE.COM (IT) 5107 (ITAT-HYDERABAD)
• Duration Of Justice: 2 month(s) 19 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 19-08-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB-A
• Next Hearing Date: 19-08-2016
• Assessment Year: 2002-2003
• Appeal Filed On: 30-05-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: K E SUNIL BABU
• Assessee Lawyers: TEJ PRAKASH TOSHNIWALA
• Section: 5(2)

Judgement Text

MA NOS 43 TO 49 OF 2016 SHRI JYOTHI MEDICAL HALL HY DERABAD PAGE 1 OF 3 IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD A BENCH, HYDERABAD BEFORE SMT. P.MADHAVI DEVI, JUDICIAL MEMBER & SHRI B. RAMAKOTAIAH, ACCOUNTANT MEMBER M.A. NOS.43 TO 49/HYD/2016 (ARISING OUT OF ITA NOS.473 TO 475/HYD/2007 & 1047 TO 1050/HYD/2010) (ASSESSMENT YEARS: 2002-03 TO 2005-06) SHRI JYOTHI MEDICAL HALL HYDERABAD PAN AAWFS 0494 G VS. INCOME TAX OFFICER WARD 5(2) HYDERABAD (APPELLANT) (RESPONDENT) FOR ASSESSEE : SHRI TEJ PRAKASH TOSHNIWALA FOR REVENUE : SHRI K.E. SUNIL BABU, DR DATE OF HEARING : 19.08.2016 DATE OF PRONOUNCEMENT : 19.08.2016 O R D E R PER SMT. P. MADHAVI DEVI, J.M. ALL THESE MISCELLANEOUS APPLICATIONS ARE FILED BY T HE ASSESSEE SEEKING RECALL OF THE ORDER OF THE TRIBUNA L DATED 8.11.2012 IN ITA NOS. 1047 TO 1050/HYD/2010 & ITA N OS.473 TO 475/HYD/2007 FOR THE A.YS 2002-03 TO 2005-06. THE MISCELLANEOUS APPLICATIONS HAS BEEN FILED ALONG WIT H AFFIDAVITS OF ONE OF THE PARTNER OF THE ASSESSEE FIRM, WHEREIN IT IS STATED THAT THE APPEALS WERE POSTED FOR HEARING BEFORE THE ITAT ON 23.07.2012, BUT SINCE THE TRIBUNAL DID NOT FUNCTION ON THE SAID DATE, THE APPEALS COULD NOT BE HEARD AND THE APPEAL S WERE REFIXED FOR HEARING ON 08.11.2012 FOR WHICH THE NOT ICES WERE ISSUED TO THE PARTIES. IT IS SUBMITTED THAT THE NOT ICES FIXING THE HEARING ON 8.11.2012 WERE NOT RECEIVED BY THE ASSES SEE AND HENCE THERE WAS NO ATTENDANCE ON THE SAID DATE OF H EARING. FURTHER, IT IS ALSO STATED THAT DUE TO NON REPRESEN TATION OF EITHER MA NOS 43 TO 49 OF 2016 SHRI JYOTHI MEDICAL HALL HY DERABAD PAGE 2 OF 3 THE ASSESSEE OR BY ITS A.R, THE TRIBUNAL HAS DISMIS SED THE APPEAL FOR NON APPEARANCE AND THAT THE ORDERS OF THE TRIBU NAL WERE RECEIVED BY THE COUNSEL FOR THE ASSESSEE THROUGH RE GISTERED POST A/D, BUT SINCE THE SAID ORDERS WERE MIS-PLACED IN T HE OFFICE OF THE COUNSEL, THESE APPLICATIONS ARE FILED AND THUS PRAYED FOR RESTORATION OF THE APPEALS. 2. THE LEARNED DR, HOWEVER, OPPOSED THE RECALL OF T HE ORDER, ON THE GROUND THAT THOUGH THE TRIBUNALS ORDER IS D ATED 8.11.2012, THE ASSESSEE HAS FILED THE MISCELLANEOUS APPLICATIONS IN MAY, 2016 WHICH ONLY SHOWS THAT THE ASSESSEE IS NOT SERIOUS IN PROSECUTING ITS APPEALS. 3. HAVING REGARD TO THE RIVAL CONTENTIONS AND THE M ATERIAL ON RECORD, WE FIND THAT THE ASSESSEE HAS FILED THE M.A S. WITHIN THE PERIOD ALLOWED U/S 254 OF THE I.T. ACT AND FURTHER WE ARE ALSO CONVINCED WITH THE REASONS GIVEN BY THE ASSESSEE FO R NON ATTENDANCE BEFORE THE TRIBUNAL ON 8.11.2012. IN VIE W OF THE SAME, WE DEEM IT FIT AND PROPER TO RECALL THE TRIBU NALS ORDER DATED 8.11.2012 AND REFIX THE APPEALS FOR HEARING O N 28.11.2016. AS THE DATE OF HEARING HAS BEEN ANNOUNCED IN THE OP EN COURT DURING THE COURSE OF HEARING, NO FRESH NOTICE NEED BE GIVEN. 4. IN THE RESULT, MISCELLANEOUS APPLICATIONS FILED BY THE ASSESSEE ARE ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 19 TH AUGUST, 2016. S D/ - S D/ - (B.RAMAKOTAIAH) (P. MADHAVI DEVI) ACCOUNTANT MEMBER JUDICIAL MEMBER HYDERABAD, DATED 19 TH AUGUST, 2016. MA NOS 43 TO 49 OF 2016 SHRI JYOTHI MEDICAL HALL HY DERABAD PAGE 3 OF 3 VNODAN/SPS COPY TO: 1. M/S. JYOTHI MEDICAL HALL, C/O SHRI TEJPRAKASH TOSHN IWAL, ADVOCATE 4-1-6/B/4 RAMKOTE, HYDERABAD 500095 2. INCOME TAX OFFICER WARD 5(2) HYDERABAD 3. CIT(A) V HYDERABAD 4. CIT IV HYDERABAD 5. THE DR, ITAT, HYDERABAD 6. GUARD FILE BY ORDER