Shaik Abdul Hameed, Guntur V. DCIT, Circle-2(1), , Hyderabad

MA 45/Hyd/2018

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 6586 (ITAT-HYDERABAD)
• Duration Of Justice: 1 month(s) 17 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 23-05-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2011-2012
• Appeal Filed On: 05-04-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: U MINICHANDRAN
• Assessee Lawyers: GVVS MURTHY

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH A, HYDERABAD BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER M.A. NOS. 44 & 45/HYD/2018 (IN ITA NO. 471/HYD/2017 ASSESSMENT YEAR: 2011-12) SHRI SHAIK ABDUL HAMEED, HYDERABAD. PAN ABBPH8500Q VS. DY. CIT, CIRCLE-2(1), HYDERBAAD. (APPLICANT) (RESPONDENT) ASSESSEE BY : SHRI G.V.V.S. MURTHY REVENUE BY : SMT. U. MINICHANDRAN DATE OF HEARING : 18-05-2018 DATE OF PRONOUNCEMENT : 24-05-2018 ORDER PER P. MADHAVI DEVI, J.M.: THE MISCELLANEOUS APPLICATION (MA) NO. 44/HYD/2018 WAS FILED BY THE ASSESSEE U/S 254(2) OF THE IT ACT, SEEKING RECALL OF THE ORDER OF THE TRIBUNAL DATED 27.07.2017, DISMISSING THE ASSESSEES APPEAL FOR NON-RECTIFICATION OF DEFECTS AND NON- APPEARANCE. SUBSEQUENTLY, THE ASSESSEE HAS FILED MA NO. 45/HYD/2018 UNDER RULE 24 OF THE ITAT RULES SEEKING RECALL OF THE ORDER OF THE TRIBUNAL DATED 27.07.2017 DISMISSING THE ASSESSEES APPEAL FOR THE REASONS GIVEN ABOVE. 2. AT THE TIME OF HEARING THE LD. COUNSEL FOR THE ASSESSEE SUBMITTED THE APPLICATION FILED U/S 254(2) OF THE IT ACT IS NOT MAINTAINABLE, AND THEREFORE, THE SAME MAY BY DISMISSED AS NOT MAINTAINABLE. THUS MA NO. 44 OF 2018 IS DISMISSED. M.A NOS. 44 & 45/HYD/2018 SHRI SHAIK ABDUL HAMEED, HYDERABAD. PAGE 2 OF 3 3. AS REGARDS MA. NO. 45 OF 2018, THE LD. COUNSEL FOR THE ASSESSEE SUBMITTED THAT THE NOTICE OF THE DEFECT MEMO WAS SENT TO AND WAS SERVED ON THE AUDITORS OF THE ASSESSEE AND SINCE THE AUDITORS WERE SHIFTING THEIR OFFICE FROM THE EARLIER PREMISES TO NEW PREMISES AT GUNTUR, THE DEFECT NOTICE GOT MISPLACED, RESULTING IN MISSING THEIR ATTENTION OF THE DATE HEARING OF THE APPEAL AND CONSEQUENTLY, NOBODY APPEARED BEFORE THE TRIBUNAL FOR THE APPEAL HEARING. IT WAS SUBMITTED THAT DUE TO THE ABOVE REASON, DEFECTS POINTED OUT BY THE REGISTRY OF ITAT COULD NOT BE RECTIFIED AND ALSO RESULTED IN NON-APPEARANCE ON THE DATE OF HEARING. TAKING NOTE OF THESE FACTS, THAT THE ASSESSEE IS PREVENTED BY REASONABLE GROUNDS FOR NON-APPEARANCE ON THE DATE OF HEARING, WE ARE PLEASED TO RECALL OF THE ORDER OF THE TRIBUNAL DATED 27.07.2017, AND THE APPEAL IS FIXED FOR HEARING ON 10.09.2018. THE ASSESSEE SHALL FILE PAPER BOOKS IF IT SO DESIRES WELL IN ADVANCE WITH A COPY TO THE OTHER SIDE SO THAT THE APPEAL MAY BE HEARD ON 10.09.2018. ACCORDINGLY APPLICATION IS ALLOWED. 4. IN THE RESULT MA NO. 44/HYD/2018 IS DISMISSED AND MA NO. 45/HYD/2018 IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 24 TH MAY 2018. SD/- SD/- (S. RIFAUR RAHMAN) (P. MADHAVI DEVI) ACCOUNTANT MEMBER JUDICIAL MEMBER HYDERABAD, DATED: 24 TH MAY, 2018. KRK M.A NOS. 44 & 45/HYD/2018 SHRI SHAIK ABDUL HAMEED, HYDERABAD. PAGE 3 OF 3 COPY TO:- 1) SHRI SH. ABDUL HAMEED, C/O M/S V. RAO & GOPI, CAS, D.NO.26-10-1, 2 ND FLOOR, DARGA ROAD, NAGARAMPALEM, GUNTUR 522004. 2)THE DY. CIT, CENTRAL CIRCLE-2(1), HYDERABAD. 3) CIT(A)-12, HYDERABAD 4) PR.CIT,(CENTRAL) HYDERABAD. 6)THE DEPARTMENT REPRESENTATIVE, I.T.A.T., HYD. 6) GUARD FILE.