Sri Venkateswara Padmavathi Trading Company, Khammam District, Hyderabad V. ITO, Ward-2, Khammam, Khammam

MA 84/HYD/2015

• Counselvise Citation: [2015] 124 COUNSELVISE.COM (IT) 3448 (ITAT-HYDERABAD)
• Duration Of Justice: 1 month(s) 12 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 28-08-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 21-08-2015
• Assessment Year: 2009-2010
• Appeal Filed On: 16-07-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: KONDA RAMESH
• Assessee Lawyers: M CHANDRAMOULESWARA RAO

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES A : HYDERABAD BEFORE SHRI P.M. JAGTAP, ACCOUNTANT MEMBER AND SHRI SAKTIJIT DEY, JUDICIAL MEMBER M.A.NO.84/HYD/2015 ARISING OUT OF ITA.NO.1186/HYD/2014 - ASSESSMENT YEAR 2009-2010 M/S. SRI VENKATESWARA PADMAVATHI TRADING COMPANY, KHAMMAM DIST. PAN ABJFS2495K VS. THE INCOME TAX OFFICER, WARD-2, KHAMMAM (APPELLANT) (RESPONDENT) FOR ASSESSEE : MR. M. CHANDRAMOULESWARA RAO FOR REVENUE : MR. KONDA RAMESH DATE OF HEARING : 28.08.2015 DATE OF PRONOUNCEMENT : 28 .08.2015 ORDER PER P.M. JAGTAP, A.M. BY THIS MISCELLANEOUS APPLICATION, THE ASSESSEE IS SEEKING RECALL OF THE ORDER OF THE TRIBUNAL DATE D 29.06.2015 PASSED EX-PARTE IN ITA.NO.1186/HYD/2014 DISMISSING THE APPEAL OF THE ASSESSEE FOR NON-PROSE CUTION ON THE FOLLOWING GROUNDS : 3. THE APPELLANT SUBMIT THAT, IT HAS FILED PETITI ON FOR ADJOURNMENT ON 02.03.2015 FOR THE HEARING POSTED BEFORE THE HONBLE BENCH ON 03.03.2015 FOR THE REAS ON THAT THE AUTHORIZED REPRESENTATIVE, SRI. M. CHANDRAMOULESWARA RAO WILL BE OUT OF HYDERABAD ON THAT DATE. THE APPELLANT HUMBLY SUBMIT THAT, IT IS NOT AWARE OF THE DATE OF NEXT POSTING AND NO NOTICE OF 2 MA.NO.84/HYD/2015 IN ITA.NO.1186/HYD/2014 M/S. SRI VENKATESWARA PADMAVATHI TRADING COMPANY, KHAMMAM DIST., HEARING POSTING THE CASE TO 29.06.2015 WAS SERVED EITHER ON IT OR ON THE AUTHORIZED REPRESENTATIVE AFTERWARDS AND THERE IS NO KNOWLEDGE ABOUT THE DATE OF THE HEARING OF THE APPEAL. 2. WE HAVE HEARD THE ARGUMENTS OF BOTH THE SIDES AND ALSO PERUSED THE RELEVANT MATERIAL ON RECORD. I T IS OBSERVED THAT WHILE GRANTING ADJOURNMENT OF HEARING FIXED ON 03.03.2015 AS SOUGHT BY THE ASSESSEE BY AN APPLI CATION DATED 02.03.2015, THE HEARING WAS ADJOURNED BY THE BENCH TO 29.06.2015 AND THE DATE OF HEARING SO GIVE N WAS DULY ANNOUNCED IN THE OPEN COURT. IT THEREFORE CANN OT BE SAID THAT THE ASSESSEE WAS NOT HAVING ANY KNOWLEDGE ABOUT THE HEARING OF APPEAL FIXED ON 29.06.2015. AS PER THE PROCEDURE REGULARLY FOLLOWED BY THE TRIBUNAL, W HEN THE HEARING IS ADJOURNED AS PER THE REQUEST OF THE APPELLANT/RESPONDENT AND THE DATE IS ANNOUNCED IN T HE OPEN COURT IN THE PRESENCE OF THE REPRESENTATIVES O F THE PARTIES, NO NOTICE IS SEPARATELY ISSUED INTIMATING SUCH DATE OF HEARING. EVEN OTHERWISE, WHEN THE ASSESSEE SOUGH T ADJOURNMENT OF THE HEARING FIXED ON 03.03.2015, IT WAS HIS DUTY TO FIND OUT THE NEXT DATE OF HEARING EXACTLY G IVEN BY THE TRIBUNAL IF AT ALL THERE WAS ANY CONFUSION ABOU T THE FRESH DATE ANNOUNCED IN THE OPEN COURT. IN OUR OPIN ION, IT IS THUS A CASE OF NEGLIGENCE ON THE PART OF THE ASS ESSEE WHICH HAS RESULTED IN HIS NON-APPEARANCE BEFORE THE TRIBUNAL ON 29.06.2015 CULMINATING INTO DISMISSAL O F HIS APPEAL BY THE TRIBUNAL EXPARTE. HOWEVER, KEEPING IN VIEW THAT THE APPEAL OF THE ASSESSEE, IN THE INTEREST OF SUBSTANTIAL JUSTICE, IS FINALLY REQUIRED TO DISPOSE OF ON 3 MA.NO.84/HYD/2015 IN ITA.NO.1186/HYD/2014 M/S. SRI VENKATESWARA PADMAVATHI TRADING COMPANY, KHAMMAM DIST., MERIT, WE ARE INCLINED TO RECALL THE ORDER OF THE T RIBUNAL DATED 29.06.2015 (SUPRA) PASSED EXPARTE SUBJECT TO PAYMENT OF COST OF RS.1000 WHICH THE ASSESSEE SHALL PAY TO THE PRIME MINISTERS RELIEF FUND. SUBJECT TO THE SA ID PAYMENT, THE EXPARTE ORDER OF THE TRIBUNAL DATED 29.06.2015 IS RECALLED AND THE APPEAL OF THE ASSESS EE IS RESTORED TO ITS ORIGINAL NUMBER WITH A DIRECTION TO THE REGISTRY TO FIX THE SAME FOR HEARING AFRESH ON 23.1 1.2015 AS ANNOUNCED IN THE OPEN COURT. 3. IN THE RESULT, MISCELLANEOUS APPLICATION OF THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 28.08.2015 SD/- SD/- (SAKTIJIT DEY) (P.M.JAGTAP) JUDICIAL MEMBER ACCOUNTANT MEMBER HYDERABAD, DATED 28 TH AUGUST, 2015 VBP/- COPY TO 1. M/S. SRI VENKATESWARA PADMAVATHI TRADING CO., KHAMMAM. C/O. MR. M. CHANDRAMOULESWARA RAO, CHARTERED ACCOUNTANT, C-3, SKYLARK APARTMENTS, BASHEERBAGH, HYDERABAD 500 029. 2. THE INCOME TAX OFFICER, WARD - 2 , KHAMMAM 3. CIT(A), VIJAYAWADA 4. CIT, VIJAYAWADA 5. D.R. ITAT A BENCH, HYDERABAD. 6. GUARD FILE