Anthyodaya Mandal, Hyderabad V. Deputy Commissioner of Income Tax, Central Circle, Tirupathi

MA 74/Hyd/2017

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 6082 (ITAT-HYDERABAD)
• Duration Of Justice: 1 month(s) 3 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 10-01-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2006-2007
• Appeal Filed On: 07-12-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: N SWAPNA

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. 74/HYD/2017 (IN ITA NO. 933/HYD/2014 ASSESSMENT YEAR: 2006-07) ANTHYODAYA MANDAL, HYDERABAD. PAN AAOFA 7658L VS. DY. COMMISSIONER OF INCOME- TAX, CENTRAL CIRCLE, TIRUPATHI (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI K.C. DEVDAS REVENUE BY : SMT. N. SWAPNA DATE OF HEARING : 29-12-2017 DATE OF PRONOUNCEMENT : 10-01-2018 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. 933/HYD/2014 DATED 28/09/2017 WHEREIN THE TRIBUNAL DISMISSED THE APPEAL EX-PARTE IN-LIMINE FOR NON-PROSECUTION. 2. IN THE M.A., INTER-ALIA, THE LD. AR OF THE ASSE SSEE FILED AN AFFIDAVIT WHEREIN IT WAS AFFIRMED THAT BY OVERSIGHT AND INADV ERTENCE NOT NOTICED THE REVISED CAUSE LIST WHICH WAS EXHIBITED IN THE NOTIC E BOARD POSTING THE CASE TO 28/09/2017, WHICH WAS EARLIER ADJOURNED TO 22/01 /2018 AND, THEREFORE, HE COULD NOT ATTEND BEFORE THE BENCH ON THE DATE OF HEARING OF THE APPEAL I.E. 28/09/2017. HE, THEREFORE, SUBMITTED THAT NON- APPEARANCE BEFORE THE TRIBUNAL IS NEITHER WILLFUL NOR DELIBERATE BUT BONA FIDE, BEYOND THE CONTROL OF THE ASSESSEE. HE, THEREFORE, REQUESTED FOR RECALLI NG THE EX-PARTE ORDER, AND HEARING OF THE APPEAL ON MERIT. THE LEARNED DR, HOWEVER, HAS NOT OBJECTED TO RECALL OF THE APPEAL. 2 MA NO. 74 /HYD/2017 ANTHYODAYA MANDAL, HYD. 3. WE HAVE CONSIDERED THE SUBMISSIONS OF THE PARTI ES 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 28/09/2017 PASSED IN ITA NO. 933/HYD/20 14 AND POST THE APPEAL FOR HEARING ON 1 2/04/2018 . 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. 4. IN THE RESULT, MA FILED BY THE ASSESSEE IS ALLOW ED. PRONOUNCED IN THE OPEN COURT ON 10 TH JANUARY, 2018. SD/- SD/- (P. MADHAVI DEVI) (S. RIFAUR RAHMAN) JUDICIAL MEMBER AC COUNTANT MEMBER HYDERABAD, DATED: 10 TH JANUARY, 2018 KV COPY TO:- 1) ANTHYODAYA MANDAL, C/O K.C. DEVDAS, KRISHNAPURI COLONY, WEST MARREDPALLY, SECUNDERABAD 500 026 2) DIT (EXEMPTION) 1, 5 TH FLOOR, POSNETT BHAVAN, TILAK ROAD, HYDERABAD. 3) CIT(A), GUNTUR. 4) CIT (CENTRAL), HYDERABAD. 5) THE DEPARTMENTAL REPRESENTATIVE, I.T.A.T., H YDERABAD. 6) GUARD FILE S.NO. DESCRIPTION DATE INTLS 1. DRAFT DICTATED ON SR.P.S./P.S 2. DRAFT PLACED BEFORE AUTHOR SR.P.S/PS 3 DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER JM/AM 4 DRAFT DISCUSSED/APPROVED BY SECOND MEMBER JM/AM 5 APPROVED DRAFT COMES TO THE SR.P.S./PS SR.P.S./P.S 6. KEPT FOR PRONOUNCEMENT ON SR. P.S./P.S. 7. FILE SENT TO THE BENCH CLERK SR.P.S./P.S 8 DATE ON WHICH FILE GOES TO THE HEAD CLERK 9 DATE OF DISPATCH OF ORDER