Yeses Infrastructure Private Limited, Hyd, Hyderabad V. DCIT, Circle-3(3), Hyd, Hyderabad

MA 7/HYD/2017

• Counselvise Citation: [2017] 124 COUNSELVISE.COM (IT) 5584 (ITAT-HYDERABAD)
• Duration Of Justice: 2 month(s) 28 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 07-04-2017
• Appeal Filed By: Assessee
• Bench Allotted: A
• Next Hearing Date: 07-04-2017
• Assessment Year: 2010-2011
• Appeal Filed On: 10-01-2017
• Court: TRIBUNAL
• Department Lawyers: A SITARAMA RAO

Judgement Text

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. 07/HYD/2017 (ARISING OUT OF ITA NO. 926/HYD/2016) ASSESSMENT YEAR: 2010-11 YESES INFRASTRUCTURE PVT. LTD., HYDERABAD [PAN: AAACY0786A] VS DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3(3), HYDERABAD (APPLICANT) (RESPONDENT) FOR ASSESSEE : SHRI SAMUEL NAGADESI, AR FOR REVENUE : SHRI A. SITARAMA RAO, DR DATE OF HEARING : 07-04-2017 DATE OF PRONOUNCEMENT : 07-04-2017 O R D E R PER B. RAMAKOTAIAH, A.M. : THIS MISCELLANEOUS APPLICATION IS FILED BY ASSESSEE SEEKING RECALL OF THE ORDER OF THIS TRIBUNAL DATED 30-11-201 6, DISMISSING THE ASSESSEES APPEAL IN LIMINE FOR NON-PROSECUTION. 2. IN THIS APPLICATION, IT IS STATED BY ASSESSEE I N THE AFFIDAVIT THAT THE APPEAL WAS POSTED FOR HEARING ON 16-11-2016. THE AUTHORISED REPRESENTATIVE STATED IN THE AFFIDAVIT THAT ON THE SAID DATE OF M.A. NO. 07/HYD/2017 :- 2 - : HEARING, HE WAS NOT IN A POSITION TO ATTEND THE OFFICE B EING IN VISAKHAPATNAM AND COULD NOT BE IN A POSITION TO APPE AR BEFORE THE HON'BLE BENCH. IT IS ALSO PRAYED THAT ASSESSEES AUTHO RISED REPRESENTATIVE WAS PREVENTED BY JUST AND SUFFICIENT CA USE FOR NOT APPEARING BEFORE THIS TRIBUNAL. 3. SINCE ASSESSEES AR EXPLAINED THAT HE WAS PREVENTE D BY SUFFICIENT CAUSE AND AS THE ORDER ITSELF ALLOWS ASSESS EE TO EXPLAIN THE ABSENCE ON THAT DATE (VIDE PARA 3 OF THE ORDER), TAK ING THE ABOVE FACTS INTO CONSIDERATION, WE ARE INCLINED TO ACC EPT THE ASSESSEES CONTENTION ABOUT THE REASON FOR NON-ATTENDANCE OF THE ASSESSEE OR HIS AUTHORISED REPRESENTATIVE ON THE DATE OF HEARING. WE HEREBY RECALL THE ORDER DATED 30-11-2016 AND FIX THE APPEAL AS DEFECTIVE FOR HEARING ON 19-07-2017. AS THE DATE HAS BEEN ANNOUNCED IN THE OPEN COURT, ISSUANCE OF NOTICES TO PAR TIES IS DISPENSED WITH. THE ISSUE OF CONDONATION OF APPEAL WI LL BE CONSIDERED AT THE TIME OF HEARING. 4. IN THE RESULT, MISCELLANEOUS APPLICATION IS ALLOW ED. ORDER PRONOUNCED IN THE OPEN COURT ON 7 TH APRIL, 2017 SD/- SD/- (D. MANMOHAN) (B. RAMAKOTAIAH) VICE PRESIDENT ACCOUNTANT MEMB ER HYDERABAD, DATED 7 TH APRIL, 2017 TNMM M.A. NO. 07/HYD/2017 :- 3 - : COPY TO : 1. YESES INFRASTRUCTURE PRIVATE LIMITED, C/O. SAMUE L NAGADESI, CHARTERED ACCOUNTANT, 408, SRI RAMAKRISHN A TOWERS, BESIDE IMAGE HOSPITALS, AMEER PET, HYDERABA D. 2. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3(3), HYDERABAD. 3. CIT (APPEALS)-5, HYDERABAD. 4. PR.CIT-5, HYDERABAD. 5. D.R. ITAT, HYDERABAD. 6. GUARD FILE.