Japson Estates Private Limited, Hyderabad V. Dy.Commissioner of Income Tax, Circle-2(1), Hyderabad

MA 65/Hyd/2017

• Counselvise Citation: [2017] 124 COUNSELVISE.COM (IT) 5864 (ITAT-HYDERABAD)
• Duration Of Justice: 11 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 03-11-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2012-2013
• Appeal Filed On: 23-10-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: N SWAPNA
• Assessee Lawyers: G KALYAN DAS

Judgement Text

THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH B, HYDERABAD BEFORE SHRI P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER M.A. NO. 65/HYD/2017 (IN ITA NO. 1653/HYD/2016 ASSESSMENT YEAR: 2012-13) JAPSON ESTATES PVT. LTD., HYDERABAD. PAN AAACJ 5088 L VS. DY. COMMISSIONER OF INCOME- TAX, CIRCLE 2(1), HYDERABAD. (APPLICANT) (RESPONDENT) ASSESSEE BY : SHRI G. KALYAN DAS REVENUE BY : SMT. N. SWAPNA DATE OF HEARING : 03-11-2017 DATE OF PRONOUNCEMENT : 03-11-2017 O R D E R PER S. RIFAUR RAHMAN, A.M.: THIS MISCELLANEOUS APPLICATION FILED BY THE ASSESSE E ARISES OUT OF THE ORDER OF ITAT B BENCH, HYDERABAD BENCHES, HYD ERABAD, IN ITA NO. 1653/HYD/2016 DATED 27/09/2017 WHEREIN THE TRIBUNAL DISMISSED THE APPEAL EX-PARTE IN-LIMINE FOR NON-PROSECUTION. 2. IN THE M.A. THE ASSESSEE, INTER-ALIA, STATED THA T THE ASSESSEE COMPANY WAS LED TO BONA-FIDE BELIEF THAT AS PER TH E CAUSE LIST CIRCULATED THE DIVISION BENCH WILL NOT FUNCTION ON 27/09/2017 AND THE NEXT DATE OF HEARING WAS POSTED ON 16/01/2018. THE COUNSEL FAILE D TO NOTICE THAT SUBSEQUENTLY THE CASE WAS REPOSTED FOR HEARING ON 2 7/09/2017, THEREFORE, THE ASSESSEES COUNSEL COULD NOT ATTEND THE HEARING OF THE APPEAL ON THE DATE OF HEARING OF APPEAL ON 27/09/2017. 3. REFERRING TO THE ABOVE FACT, LD. AR SUBMITTED TH AT NON-APPEARANCE BEFORE THE TRIBUNAL IS NEITHER WILLFUL NOR DELIBERA TE BUT BONAFIDE, BEYOND THE CONTROL OF THE ASSESSEE. HE, THEREFORE, REQUESTED FOR RECALLING THE EX-PARTE ORDER, AND HEARING OF THE APPEAL ON MERIT. THE LEAR NED DR, HOWEVER, HAS NOT OBJECTED TO RECALL OF THE APPEAL. 2 M.A. NO. 65/HYD/2017 M/S JAPSON ESTATES PVT. LTD. 4. WE HAVE CONSIDERED THE SUBMISSIONS OF THE PART IES AND PERUSED THE MATERIAL ON RECORD. AS ASSESSEE IS PREVENTED BY SUF FICIENT CAUSE FOR NOT ATTENDING ON THE DATE OF HEARING OF APPEAL, WE ARE INCLINED TO RECALL OUR ORDER DATED 27/09/2017 PASSED IN ITA NO. 1653/HYD/2 016 AND POST THE APPEAL FOR HEARING ON 28/02/2018 . AS THE AFORESAID DATE OF HEARING OF APPEAL WAS ANNOUNCED IN THE OPEN COURT IN PRESENCE OF BOTH THE COUNSELS, NO SEPARATE NOTICE OF HEARING IS REQUIRED TO BE ISS UED TO THE PARTIES. 5. IN THE RESULT, THE MISCELLANEOUS APPLICATION FIL ED BY THE ASSESSEE IS ALLOWED. PRONOUNCED IN THE OPEN COURT ON 3 RD NOVEMBER, 2017. SD/- SD/- (P. MADHAVI DEVI) (S. RIFAUR RAHMAN) JUDICIAL MEMBER AC COUNTANT MEMBER HYDERABAD, DATED: 3 RD NOVEMBER, 2017. KV COPY TO:- 1) M/S JAPSON ESTATES PVT. LTD., C/O M/S KALYANDAS & CO., CAS. 15, VENKATESHWARA COLONY, NARAYANAGUDA, HYDERABAD 500 029 2) DCIT, CIRCLE 2(1), HYDERABAD. 3) CIT(A) 1, HYDERABAD. 4) PR. CIT 2, HYDERABAD. 5) THE DEPARTMENTAL REPRESENTATIVE, I.T.A.T., H YDERABAD. 6) GUARD FILE