M/s Peeshonu Marketing Pvt Ltd., Hyderabad V. Addl.CIT, Range-2, Hyderabad

MA 60/HYD/2014

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 2083 (ITAT-HYDERABAD)
• Duration Of Justice: 2 month(s) 26 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 13-06-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2008-2009
• Appeal Filed On: 18-03-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ESTEHR N HANGAL
• Assessee Lawyers: D RANGA RAO

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH B', HYDERABAD BEFORE SHRI B.RAMAKOTAIAH, ACCOUNTANT MEMBER AND SMT. ASHA VIJAYARAGHAVAN, JUDICIAL MEMBER MISC. APPLN. NO.60/HYD/2014 (MA NO.48/HYD/2013 IN ITA NO.1011/HYD/12) : ASSESSMENT YEAR 2008 - 09 M/S. PEESHONU MARKETING PVT. LTD., SURYAPET ( PAN - AAECP 4562 F) V/S. ADDL. COMMISSIONER OF INCOME - TAX, RANGE 2, HYDERABAD (APPLICANT) (RESPONDENT) APPLICANT BY : S HRI D.RANGA RAO RESPONDENT BY : MS. ESTEHR N.HANGAL DR DATE OF HEARING 13 .0 6 .2014 DATE OF PRONOUNCEMENT 13.06.2014 O R D E R PER SMT. ASHA VIJAYARAGHAVAN, JUDICIAL MEMBER: BY THIS MISCELLANEOUS APPLICATION, ASSESSEE HAS REQUESTED FOR RECALLING THE EX - PARTE ORDER OF THIS TRIBUNAL DATED 22.03.2013 IN MA NO.48/HYD/2013 IN ITA NO.1011/HYD/2012 OF THE ASSESSEE, FOR THE ASSESSMENT YEAR 2008 - 09, AND FOR RESTORATION OF THE SAME FOR FRESH HEARING AND DISPOSAL. 2. WE HEARD BOTH SIDES IN THE LIGHT OF THE AVERMENTS MADE IN THE PRESENT APPLICATION AND THE ORDER OF THIS TRIBUNAL DATED 22.3.2013 IN MA NO48/HYD/2013 OF THE ASSESSEE. IT IS STATED IN THE PRESENT APPLICATION THAT NOTICE OF HEARING IN RESPECT OF MA NO.48/HYD/2013 HAS N O T BEEN SERVED ON THE ASSESSEE, AND THE ABSENCE OF THE ASSESSEE AT THE TIME OF HEARING ON THE SAID MA ON 22.3.2013, WAS NOT WILLFUL AND FOR THE BEYOND THE CONTROL OF THE ASSESSEE, AND AS SUCH, THE ORDER DATED 2 2.3.2013 MAY BE RECALLED AND THE MA BE POSTE D FOR FRESH HEARING AND DISPOSAL. ON GOING MA NO.60/HYD.2014(IN MA 48/H/13 IN ITA NO. 137 /HYD/201 2) M/S. PEESHONU MARKETING PVT. LTD., SURYAPET 2 THROUGH THE RECORD, WE FIND MERIT IN THE CONTENTION OF THE ASSESSEE, INASMUCH AS THE NOTICE OF HEARING SENT IN RESPECT OF MA NO.48/HYD/2013, HAS BEEN RETURNED UNSERVED BY THE POSTAL AUTHORITIES, AND AS SUCH, IT HAS NOT BEEN SERVED UPON THE ASSESSEE. IN THIS VIEW OF THE MATTER, WE DEEM IT JUST AND PROPER TO RECALL THE ORDER OF THIS TRIBUNAL DATED 22.3.2013, AND RESTORE THE SAME FOR FRESH H E ARING AND DISPOSAL. WE DO SO ACCORDINGLY, AND , AS ALREADY PRONOUNCED IN THE OPEN COURT, THE ORDER IN MA NO.48/HYD/2013 IS RECALLED AND THE MA IS POSTED FOR FRESH HEARING AND DISPOSAL ON 27.6.2014. SINCE THE SAID DATE OF FRESH HEARING ON THE MA IS ALREADY PRONOUNCED IN THE OPEN COURT, NO SEPARATE NOTICE NEEDS TO BE ISSUED, AND THIS ORDER ITSELF SHOULD BE TAKEN AS SUCH NOTICE OF HEARING. 3. IN THE RESULT, ASSESSEES MISCELLANEOUS APPLICATION IS ALLOWED. ORDER PRONOUNCED IN THE COURT ON THE CONCLUSION OF HEARING ON THE MISCELLANEOUS APPLICATION ON 13.06.2014 SD/ - SD/ - ( B.RAMAKOTAIAH ) (ASHA VIJAYARAGHAVAN) ACCOUNTANT MEMBER JUDICIAL MEMBER DT/ - 13TH JUNE, 2014 COPY FORWARDED TO: 1. M/S. PEESHONU MARKETING PVT. LTD. ( SURYAPET ), R 61, SRILA PARK SIDE, HYDER NAGAR, MIYAPUR, HYDERABAD 500049. 2 . ADDL. COMMISSIONER OF INCOME - TAX RANGE 2, HYDERABAD 3. COMMISSIONER OF INCOME - TAX(APPEALS) II HYDERABAD 4. COMMISSIONER OF INCOME - TAX I, HYDERABAD 5 DEPARTMENTAL REPRESENTATIVE, ITAT, HYDERABAD. B.V.S