Madanapally Mahila Kalanjiya, Madanapalle V. Dy.CIT, Circle-1(1), Kurnool

MA 67/HYD/2014

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 1846 (ITAT-HYDERABAD)
• Duration Of Justice: 1 month(s) 1 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 23-05-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: misc
• Appeal Filed On: 21-04-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: B SAI PRASAD
• Keywords: Opportunity of being heard

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH B', HYDERABAD BEFORE THE HONBLE VICE PRESIDENT, SHRI D.MANMOHAN AND SHRI CHANDRA POOJARI , HONBLE ACCOUNTANT MEMBER MISC. APPLICATION NO.67/HYD/2014 (IN ITA NO.1286/HYD/2013 ) MADANAPALLE MAHILA KALANJIYA SAMAKHYA, MADANAPALLE. ( PAN - AAACTM 7382 B) V/S. DY. COMMISSIONER OF INCOME - TAX CIRCLE 1(1), TIRUPATI (APPLICANT) (RESPONDENT) APPLICANT BY : SHRI B. SAI PRASAD RESPONDENT BY : SHRI SOLGY JOSE T.KOTTARAM DR DATE OF HEARING 23 . 5 .201 4 DATE OF PRONOUNCEMENT 23.5.2014 O R D E R PER D.MANMOHAN, VICE PRESIDENT: BY THIS APPLICATION, THE ASSESSEE SEEKS RECALL OF THE ORDER DATED 4.2.204 ON THE GROUND THAT THE APPEAL WAS DISMISSED FOR NON - APPEARANCE OF THE ASSESSEE, WITHOUT GIVING PROPER OPPORTUNITY OF BEING HEARD; IN FACT, THE NOTICE WAS NOT SERVED ON THE ASSESSEE - T RUST. AN AFFIDAVIT IN THIS REGARD WAS FILED ALONGWITH THE MISCELLANEOUS APPLICATION. 2. AS COULD BE NOTICED FORM THE ORDER PASSED BY THE TRIBUNAL, THERE IS A MENTION WITH REGARD TO SERVICE OF NOTICE, WHICH IS SUPPORTED BY THE A.D. CARD ON RECORD. WHEN T HIS WAS POINTED OUT TO THE ASSESSEES COUNSEL, IT WAS STATED THAT SO FAR AS THE ASSESSEE IS CONCERNED, THERE WAS NO SERVICE OF NOTICE AND HE IS NOT AWARE AS TO ON WHOM IT WAS SERVED. AN AFFIDAVIT WAS ALSO FILED IN SUPPORT OF THIS STAND. HAVING REGARD TO THE CIRCUMSTANCES, WE HAVE VERIFIED THE RECORD TO NOTICE THAT THERE IS ONLY ONE A.D. CARD ON RECORD, RECEIVED FROM COMMISSIONER OF INCOME - TAX, TIRUPATI, AND THE AD CARD IN RESPECT OF NOTICE SENT TO THE ASSESSEE WAS NOT AVAILABLE ON RECORD, THOUGH AT THE TI ME OF PASSING THE ORDER, WE HAVE VERIFIED AND OBSERVED THAT THE NOTICE WAS SERVED UPON THE ASSESSEE. BUT IN THE MISC. APPLN. NO.67/HYD/2014 (IN ITA NO. 1286/HYD/2013 ) MADANAPALLE MAHILA KALANJIYA SAMAKHYA, MADANAPALLE. 2 LIGHT OF THE FACT THAT THE AD CARD WAS NOT PLACED BY THE REGISTRY ON RECORD, WE GIVE BENEFIT OF DOUBT TO THE ASSESSEE AND TREAT THAT THERE WAS SUFFICIENT CAUSE FOR NON - APPEARANCE ON BEHALF OF THE ASSESSEE AT THE TIME OF HEARING ON 4.2.2014. HENCE, IN EXERCISE OF THE POWER VESTED IN US UNDER RULE 24 OF THE APPELLATE TRIBUNAL RULES, WE RECALL OUR ORDER DATED 4.2.2014 AND DIRECT THE REGISTRY TO POS T THE APPEAL FOR FRESH HEARING ON 30.9.2014. SINCE THIS DATE OF HEARING IS ANNOUNCED IN THE OPEN COURT, NOTICE TO THE PARTIES TO THE APPEAL IS HEREBY DISPENSED WITH. 3. IN THE RESULT, THE MISCELLANEOUS APPLICATION OF THE ASSESSEE IS TREATED AS ALLOWED. ORDER PRONOUNCED IN THE COURT ON 23.5.2014 SD/ - SD/ - ( CHANDRA POOJARI ) (D.MANMOHAN) ACCOUNTANT MEMBER VICE PRESIDENT DT/ - 23 RD MAY, 2014 COPY FORWARDED TO: 1. MADANAPALLE MAHILA KALANJIYA SAMAKHYA, 14 - 408, PRAKASAM STREET, EAST KOTHAPETA, MADANAPALLE 517 325 . 2 . DY. COMMISSIONER OF INCOME - TAX CIRCLE 1(1), TIRUPATI 3. COMMISSIONER OF INCOME - TAX TIRUPATI 4. DEPARTMENTAL REPRESENTATIVE, ITAT, HYDERABAD. B.V.S