Dy. Commissioner of Income Tax, Circle-1(1), Hyderabad V. Apollo Munich Health Insurance Company Limited. Gurgaon, Haryana

MA 48/Hyd/2018

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 6753 (ITAT-HYDERABAD)
• Duration Of Justice: 8 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 08-06-2018
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2010-2011
• Appeal Filed On: 31-05-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: KULDEEP SHARMA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES B, HYDERABAD BEFORE SHRI D. MANMOHAN, VICE PRESIDENT AND SHRI B. RAMAKOTAIAH, ACCOUNTANT MEMBER M.A. NO. 48/HYD/2018 [ARISING OUT OF ITA NO. 1764/HYD/2017] ASSESSMENT YEAR: 2010-11 APOLLO MUNICH HEALTH INSURANCE COMPANY LIMITED, GURUGRAM, HARYANA STATE [PAN: AAGCA1654H] VS DY. COMMISSIONER OF INCOME TAX, CIRCLE-1(1), HYDERABAD (APPLICANT) (RESPONDENT) FOR ASSESSEE : SHRI KULDEEP SHARMA, AR FOR REVENUE : SHRI R. MOHAN REDDY, DR DATE OF HEARING : 08-06-2018 DATE OF PRONOUNCEMENT : 08-06-2018 O R D E R PER B. RAMAKOTAIAH, A.M. : THIS MISCELLANEOUS APPLICATION IS FILED BY ASSESSEE SEEKING RECALL OF THE ORDER OF THIS TRIBUNAL DATED 17 -04-2018, DISMISSING THE ASSESSEES APPEAL EX-PARTE. 2. IN THIS APPLICATION, IT IS STATED BY ASSESSEE IN THE AFFIDAVIT THAT THE ASSESSEE-COMPANY FILED AN APPEAL ON 26-10-201 7 M.A. NO. 48/HYD/2018 :- 2 - : BEFORE THE B-BENCH OF ITAT, HYDERABAD AND WAS STATED THAT THE NOTICE FOR FIXATION OF HEARING OF THE APPEAL BEFORE THE ITAT, HYDERABAD FOR 17-04-2018 HAS BEEN RECEIVED ON 18-04 -2018. THE AR OF THE ASSESSEE-COMPANY COULD NOT ATTEND FOR HEA RING DUE TO ABOVE REASON. ASSESSEE PRAYED THAT THE DEFAULT I S ON ACCOUNT OF SOME UNAVOIDABLE, UNINTENTIONAL AND COMMUNICATION GAP. 3. TAKING THE ABOVE FACTS INTO CONSIDERATION, WE ARE INCLINED TO ACCEPT THE ASSESSEES CONTENTION ABOUT THE R EASON FOR NON-ATTENDANCE OF THE ASSESSEE OR HIS AUTHORISED REPRESENTATIVE ON THE DATE OF HEARING, I.E. ON 17-04- 2018. WE HEREBY RECALL THE ORDER DATED 17-04-2018 AND FIX THE APPEAL FOR HEARING ON 02-08-2018. AS THE DATE HAS BEEN ANNOUNCE D IN THE OPEN COURT, NO FRESH NOTICE NEED BE GIVEN TO THE PAR TIES. 4. IN THE RESULT, MISCELLANEOUS APPLICATION IS ALLOW ED. ORDER PRONOUNCED IN THE OPEN COURT ON 8 TH JUNE, 2018 SD/- SD/- (D. MANMOHAN) (B. RAMAKOTAIAH) VICE PRESIDENT ACCOUNTANT MEMBER HYDERABAD, DATED 8 TH JUNE, 2018 TNMM M.A. NO. 48/HYD/2018 :- 3 - : COPY TO : 1. M/S. APOLLO MUNICH HEALTH INSURANCE COMPANY LIMI TED, 2 ND & 3 RD FLOOR, ILABS CENTRE, PLOT NO. 404-405, UDYOG VIHAR, PHASE-III, GURGAON, HARYANA. 2. DY. COMMISSIONER OF INCOME TAX, CIRCLE-1(1), HYD ERABAD. 3. CIT (APPEALS)-I, HYDERABAD. 4. PR.CIT-I, HYDERABAD. 5. D.R. ITAT, HYDERABAD. 6. GUARD FILE.