East India Petroleum Private Limited, Hyderabad V. Deputy Commissioner of Income Tax, Circle-2(2), Hyderabad

MA 77/Hyd/2017

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 6085 (ITAT-HYDERABAD)
• Duration Of Justice: 26 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 10-01-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2007-2008
• Appeal Filed On: 15-12-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: P MURALIKRISHNA

Judgement Text

MA NOS 75 TO 79 OF 2017 EAST INDIA PETROLEUM P LTD HYDERABAD. PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD A BENCH, HYDERABAD BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI S.RIFAUR RAHMAN, ACCOUNTANT MEMBER M.A.NOS. 75 TO 79/HYD/2017 (ARISING OUT OF ITA NOS.442 TO 446/HYD/2016 (ASSESSMENT YEARS:2005-06 TO 2007-08 & 2009-10 & 20 11-12) M/S. EAST INDIA PETROLEUM PRIVATE LTD HYDERABAD PAN: AAACE 4494 K VS DCIT, CIRCLE 2(2) HYDERABAD (APPELLANT) (RESPONDENT) FOR ASSESSEE : SHRI P. MURALI KRISHNA FOR REVENUE : SHRI A.G.V. PRASAD, DR O R D E R PER SMT. P. MADHAVI DEVI, J.M. ALL THESE M.AS ARE FILED BY THE ASSESSEE SEEKING RE CALL OF THE ORDER OF THE TRIBUNAL DATED 4.7.2017 DISMISS ING THE APPEALS OF THE ASSESSEE FOR NON-APPEARANCE. IN THESE APPLIC ATIONS, IT IS STATED THAT THOUGH THE APPEAL WAS POSTED FOR HEARIN G ON 3.7.2017 AND THE COUNSEL FOR THE ASSESSEE HAD RECORDED THE S AME IN HIS DIARY, HE HAD TO PROCEED TO VIJAYAWADA FOR ATTENDIN G THE ANNUAL CEREMONY OF HIS FATHER ON 4.7.2017 DUE TO WHICH HE COULD NOT APPEAR FOR THE HEARING NOR COULD SUBMIT AN APPLICAT ION FOR ADJOURNMENT. HE SUBMITTED THAT ON 3.7.2017, THE CAS E WAS ADJOURNED TO 4.7.2017 AND DUE TO THE NON-APPEARANCE OF THE DATE OF HEARING: 29.12.2017 DATE OF PRONOUNCEMENT: 10 . 0 1 .2018 MA NOS 75 TO 79 OF 2017 EAST INDIA PETROLEUM P LTD HYDERABAD. PAGE 2 OF 2 COUNSEL, THE APPEALS WERE DISMISSED. HE PRAYED THAT THE APPEALS BE RECALLED AND HEARD ON MERIT. 2. THE LEARNED DR, HOWEVER, OPPOSED THE RECALL OF T HE ORDER. 3. HAVING REGARD TO THE RIVAL CONTENTIONS AND THE M ATERIAL ON RECORD AND PARTICULARLY, THE ASSESSEES CONTENTI ON THAT HE HAD TO PROCEED TO VIJAYAWADA TO ATTEND THE ANNUAL CEREM ONY OF HIS FATHER AND WAS THEREFORE, PREVENTED FROM APPEARANCE OR FILING OF AN ADJOURNMENT APPLICATION, WE DEEM IT FIT AND PROP ER TO RECALL THE ORDER OF THE TRIBUNAL, DATED 4.7.2017 AND POST ALL THE APPEALS FOR HEARING ON 19.04.2018. AS THE DATE OF HEARING F OR ALL THE APPEALS IS ANNOUNCED IN THE OPEN COURT IN THE PRESE NCE OF BOTH THE PARTIES, NO FRESH NOTICE NEED TO BE GIVEN BY TH E REGISTRY. 5. IN THE RESULT, MAS FILED BY THE ASSESSEE ARE AL LOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 10 TH JANUARY, 2018. SD/- SD/- (S.RIFAUR RAHMAN) ACCOUNTANT MEMBER (P. MADHAVI DEVI) JUDICIAL MEMBER HYDERABAD, DATED 10 TH JANUARY 2018. VINODAN/SPS COPY TO: 1 SHRI P. MURALI KRISHNA, ADVOCATE, 5-9-22/1 ADARSH NAGAR, HYDERABAD 2 DY. CIT CIRCLE 2(2) HYDERABAD 3 CIT (A) - 5 HYDERABAD 4 PR. CIT 5 HYDERABAD 5 THE DR, ITAT HYDERABAD 6 GUARD FILE BY ORDER