Vasantha Corpo Relations Private Limited, Hyderabad, Hyderabad V. DCIT, Circle-17(2), Hyderabad, Hyderabad

MA 50/Hyd/2017

• Counselvise Citation: [2017] 124 COUNSELVISE.COM (IT) 5863 (ITAT-HYDERABAD)
• Duration Of Justice: 2 month(s) 1 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 03-11-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2012-2013
• Appeal Filed On: 01-09-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RAJEEV BENJWAL
• Assessee Lawyers: V RAGHAVENDRA RAO
• Keywords: Reasonable cause

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES A : HYDERABAD BEFORE SHRI D. MANMOHAN, VICE PRESIDENT AND SHRI B. RAMAKOTAIAH, ACCOUNTANT MEMBER M.A.NO. 50/HYD/2017 (ARISING OUT OF ITA.NO.162/HYD/2017) (ASSESSMENT YEAR 2012 - 2013) M/S. VASANTHA CORPO RELATIONS PVT LTD., PLOT NO.4 & 5, FLAT NO.205, SUPREME ENCLAVE, PHASE - 1, KAVURI HILLS, HYDERABAD - 81. PAN: AADCV 4959 M VS. DCIT, CIRCLE 17(2), HYDERABAD. (APPELLANT) (RESPONDENT) FOR ASSESSEE: SHRI V. RAGHAVENDRA RAO FOR REVENUE : SHRI RAJEEV BENJWAL, DR DATE OF HEARING : 03.11.2017 DATE OF PRONOUNCEMENT : 03.11.2017 ORDER PER D. MANMOHAN, VP. BY THIS APPLICATION ASSESSEE SEEKS RECALL OF THE ORDER DATED 09.05.2017 ON THE GROUND THAT A NOTICE, FIXING THE CASE FOR HEARING, WAS NOT SERVED UPON THE ASSESSEE RESULTING I N DISMISSAL OF THE APPEAL EX - PARTE. IT WAS ALSO SUBMITTED THAT THERE WAS A CHANGE OF ADDRESS OF THE ASSESSEE WHICH WAS NOT PLACED ON RECORD OF THE REGISTRY AND THUS, THE REGIS TRY HAS SENT THE NOTICE TO THE OLD ADDRESS. IT WAS THEREFORE SUBMITTED THAT IT IS A FIT CASE FOR RECALL OF THE ORDER DATED 09.05.2017 UNDER RULE 24 OF THE INCOME TAX APPELLATE TRIBUNAL RULES, 1962. 2. WE HAVE ALSO HEARD LD DR AND PERUSED THE RECORD. LD DR HAS NOT RAISED ANY SERIOUS OBJECTION FOR RECALL OF THIS ORDER. 3. HAVING REGARD TO THE CIRCUMSTANCES OF THE CASE, WE ARE OF THE VIEW THAT THERE IS A REASONABLE CAUSE FOR NON - APPEARANCE OF THE ASSESSEE ON THE DATE FIXED FOR HEARING 2 I.E., 09.05.2017. TH EREFORE, IN THE INTEREST OF SUBSTANTIAL JUSTICE, WE RECALL THE EX - PARTE ORDER AND DIRECT THE REGISTRY TO POST THE A PPEAL FOR FINAL HEARING ON 07 .12.2017. SINCE THE DATE IS ANNOUNCED IN THE OPEN COURT, NO FRESH NOTICE WOULD BE ISSUED TO THE PARTIES. 4. IN THE RESULT, MISCELLANEOUS APPLICATION OF ASSESSEE IS ALLOWED. S D / - S D / - (B. RAMAKOTAIAH) (D. MANMOHAN) ACCOUNTANT MEMBER VICE PRESIDENT HYDERABAD, DATED: 03 RD NOVEMBER, 2017 OKK, SR.PS COPY TO 1. M/S. VASANTHA CORPO RELATIONS PVT LTD., PLOT NO.4 & 5, FLAT NO.205, SUPREME ENCLAVE, PHASE - 1, KAVURI HILLS, HYDERABAD - 81. 2. DCIT, CIRCLE 17(2), HYDERABAD. 3. CIT(A) - 5, HYDERABAD. 4. PR. CIT - 5, HYDERABAD. 5. D.R. ITAT A BENCH, HYDERABAD. 6. GUARD FILE