Darul Yathama Hyderabad Deccan, Hyderabad V. Income Tax Officer(Exemption), Ward-2., Hyderabad

MA 8/Hyd/2018

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 6219 (ITAT-HYDERABAD)
• Duration Of Justice: 1 month(s) 4 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 02-02-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2012-2013
• Appeal Filed On: 28-12-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SUMAN MALIK
• Assessee Lawyers: SHILPA MONIYAR

Judgement Text

THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH A, HYDERABAD BEFORE SHRI P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER M.A. NO. 08/HYD/2018 (IN ITA NO. 1112/HYD/2017 ASSESSMENT YEAR: 2012-13) DARUL YATHAMA HYDERABAD DECCAN, HYDERABAD. PAN AABTD 3907 A VS. INCOME-TAX OFFICER (EXEMPTIONS), HYDERABAD. (APPELLANT) (RESPONDENT) ASSESSEE BY : SMT. SHILPA MONIYAR REVENUE BY : SMT. SUMAN MALIK DATE OF HEARING : 02/02/2018 DATE OF PRONOUNCEMENT : 02-02-2018 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 A BENCH, HYDERABAD BENCHES, HYD ERABAD, IN ITA NO. 1112/HYD/2017 DATED 29/11/2017 WHEREIN THE TRIBUNAL DISMISSED THE APPEAL EX-PARTE IN-LIMINE FOR NON-PROSECUTION. 2. IN THE M.A., THE LD. AR OF THE ASSESSEE FILED A N AFFIDAVIT WHEREIN IT WAS AFFIRMED THAT NOTICE OF HEARING WAS MISPLACED B Y ITS EMPLOYEE WHO RECEIVED THE SAME AND AS A RESULT OF WHICH THE AR C OULD NOT ATTEND THE HEARING OF THE CASE POSTED ON 21/11/2017. HE, THERE FORE, SUBMITTED THAT NON-APPEARANCE BEFORE THE TRIBUNAL IS NEITHER WILLF UL NOR DELIBERATE BUT BONAFIDE, BEYOND THE CONTROL OF THE ASSESSEE. HE, THEREFORE, REQUESTED FOR RECALLING THE EX-PARTE ORDER, AND HEARING OF THE AP PEAL ON MERIT. THE LEARNED DR, HOWEVER, HAS NOT OBJECTED TO RECALL OF THE APPEAL. 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 2 MA NO. 08 /HYD/2018 DARUL YATHAMA HYDERABAD DECCAN, HYD. ATTENDING ON THE DATE OF HEARING OF APPEAL, WE ARE INCLINED TO RECALL OUR ORDER DATED 20/11/2017 PASSED IN ITA NO. 1112/HYD/2 017 AND POST THE APPEAL FOR HEARING ON 11/04/2018 . 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 2 ND FEBRUARY, 2018. SD/- SD/- (P. MADHAVI DEVI) (S. RIFAUR RAHMAN) JUDICIAL MEMBER AC COUNTANT MEMBER HYDERABAD, DATED: 2 ND FEBRUARY, 2018 KV COPY TO:- 1) DARUL YATHAMA HYDERABAD DECCAN, 22-2-780, NOO R KHAN BAZAR, NEW MALLEPALLY, HYDERABAD 500 024 2) IT) (EXEMPTIONS), WARD 2, HYDERABAD. 3) CIT(A) 9, HYDERABAD 4) CIT (EXEMPTIONS), 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