Andhra Pradesh Housing Board, Vijayawada V. Asst. Commissioner of Income Tax, Circle-5(1), Hyderabad

MA 61/Hyd/2017

• Counselvise Citation: [2017] 124 COUNSELVISE.COM (IT) 7315 (ITAT-HYDERABAD)
• Duration Of Justice: 21 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 31-10-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2005-2006
• Appeal Filed On: 10-10-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S SRINIVAS
• Assessee Lawyers: D RANGANATH KUMAR

Judgement Text

MA NOS 60 AND 61 OF 20 17 AP HOUSING BOARD HYDERABAD. PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD A BENCH, HYDERABAD BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI B. RAMAKOTAIAH, ACCOUNTANT MEMBER M.A. NOS 60 & 61/HYD/2017 (ARISING OUT OF ITA NOS.626 & 627/HYD/2017) (ASSESSMENT YEARS: 2004-05 & 2005-06) ANDHRA PRADESH HOUSING BOARD HYDERABAD PAN: AAAAA 5028 R VS ASSTT. COMMISSIONER OF INCOME TAX, CIRCLE 5(1) HYDERABAD (APPELLANT) (RESPONDENT) FOR ASSESSEE : SHRI D. RANGANATH KUMAR FOR REVENUE : SHRI S. SRINIVAS, DR O R D E R PER SMT. P. MADHAVI DEVI, J.M. BOTH ARE MISCELLANEOUS APPLICATIONS FILED BY THE ASSESSEE SEEKING RECALL OF THE ORDER OF THE TRIBUNA L, DATED 9 TH AUGUST, 2017 WHICH WAS DISMISSED FOR DEFAULT. THE A SSESSEE HAS FILED THIS APPLICATION SEEKING RECALL OF THE ORDER AND HAS FILED THE AFFIDAVIT EXPLAINING THE REASONS FOR RECALL. IT IS SUBMITTED THAT THE ASSESSEE HAD NOT RECEIVED NOTICE OF HEARING BUT HAS RECEIVED THE ORDERS DATED 9.8.2017 DISMISSING THE APPEAL FOR NON -PROSECUTION WITH LIBERTY TO RECALL THE ORDER BY SHOWING SUFFICI ENT CAUSE FOR NON-APPEARANCE AND HENCE HAS FILED THIS APPLICATION FOR RECALL OF THE ORDER SHOWING SUFFICIENT REASON AS STATED ABOVE . DATE OF HEARING: 27.10 . 2017 DATE OF PRONOUNCEMENT: 31.10.2017 MA NOS 60 AND 61 OF 20 17 AP HOUSING BOARD HYDERABAD. PAGE 2 OF 2 2. WE ALSO HAVE GONE THROUGH THE APPEAL FOLDER AND FOUND THAT IT WAS THE FIRST POSTING ON WHICH THE AS SESSEE HAS NOT APPEARED AND THE APPEAL WAS DISMISSED FOR NON-APPEA RANCE. IN VIEW OF THE PROVISIONS OF RULE 24 OF ITAT RULES, TH E MISCELLANEOUS APPLICATIONS FILED BY THE ASSESSEE ARE ALLOWED AND THE APPEALS ARE DIRECTED TO BE POSTED FOR HEARING ON 24.01.2018. AS THE DATE OF HEARING IS ANNOUNCED IN THE OPEN COURT, NO FRESH NO TICE NEED BE GIVEN TO EITHER OF THE PARTIES. 3. IN THE RESULT, MISCELLANEOUS APPLICATIONS FILED BY THE ASSESSEE ARE ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 31 ST OCTOBER, 2017. SD/- SD/- (B. RAMAKOTAIAH) ACCOUNTANT MEMBER (P. MADHAVI DEVI) JUDICIAL MEMBER HYDERABAD, DATED 31 ST OCTOBER, 2017. VINODAN/SPS COPY TO: 1 A.P. HOUSING BOARD, GRUHAKALPA M.J. ROAD, OPP: GANDHI BHAVAN, NAMPALLY, HYDERABAD 500001 2 ACIT, CIRCLE 5(1) HYDERABAD 3 CIT (A) - 4 HYDERABAD 4 PR. CIT 4 HYDERABAD 5 THE DR, ITAT HYDERABAD 6 GUARD FILE BY ORDER