Amrutha Agro EStates Private Limited , Vijayawada V. Dy. Commissioner of Income Tax, Central Circle-2(4), Hyderabad

MA 86/Hyd/2019

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 0598 (ITAT-HYDERABAD)
• Duration Of Justice: 1 month(s) 2 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 16-09-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB-A
• Assessment Year: 2011-2012
• Appeal Filed On: 13-08-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: RECALL OF
• Keywords: Reasonable cause; Condonation of delay; Set aside

Judgement Text

MAS FOR RECALL SEPT 2019. PAGE 1 OF 3 IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD B BENCH, HYDERABAD BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER MA NO. & ITA NO. APPELLANT RESPONDENT A.Y 86/H/2019 (1881/H/2018) AMRUTHA AGRO ESTATES P LTD VIJAYAWADA PAN:AAGCA7865E DY. CIT, CENTRAL CIRCLE 2(4) HYDERABAD 2011-12 88/H/2019 (1883/H/2018) PRADEEPTHI INFRACON P LTD HYDERABAD PAN: AAFCP1809A -DO- 2012-13 89/H/2019 (1884/H/2018) GREEN MANGOS REAL ESTATES INDIA P LTD HYDERABAD PAN: AADC G2344M -DO- 2012-13 ASSESSEE BY: SRI M.V. PRASAD REVENUE BY : SRI Y.V.S.T. SAI, CIT-DR DATE OF HEARING: 06/09/2019 DATE OF PRONOUNCEMENT: 16/09/2019 ORDER PER SMT. P. MADHAVI DEVI, J.M. ALL THESE M.AS ARE FILED BY THE RESPECTIVE ASSESSEE S FOR RECALL OF THE ORDERS OF THE TRIBUNAL DATED 27/02/20 19 UNDER RULE 24 OF THE ITAT RULES BY MAKING THE FOLLOWING SUBMIS SIONS: 1. THE ABOVE MENTIONED APPEAL IS INSTITUTED AGAINST THE ORDER OF THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS), HYDERABAD DT 16.03.2018. THE APPELLANT COMPANY BELONGS TO AGRI GOLD GROUP. 2. THE HON'BLE ITAT, HYDERABAD HAS DISMISSED THE APPEAL ON 22.02.2019 CITING REASON AS NONE WAS APPEARED ON BEHALF OF THE APPELLANT COMPANY AND FOR WANT OF PROSECUTION. 3. THE APPELLANT COMPANY HAS FILED THE APPEAL BEFORE HON'BLE INCOME TAX APPELLATE TRIBUNAL MAS FOR RECALL SEPT 2019. PAGE 2 OF 3 (HYDERABAD) ON 14.09.2018 ALONG WITH THE CONDONATION OF DELAY FOR A PERIOD OF 103 DAYS. 4. THE APPELLANT COMPANY HAS RECEIVED A DEFECTIVE NOTICE DATED 26.09.2018 SEEKING TO FILE REVISED CONDONATION PETITION WITH CORRECTIONS AND GIVEN 10 DAYS TIME FROM THE RECEIPT THEREOF. 5. THE AUTHORIZED REPRESENTATIVE OF APPELLANT COMPANY PREPARED THE REVISED CONDONATION PETITION AND SENT FOR SIGNATURE OF DIRECTOR OF APPELLANT COMPANY. AS THE DIRECTORS OF AGRI GOLD GROUP WERE IN JUDICIAL CUSTODY INCLUDING THE DIRECTORS OF THE APPELLANT COMPANY AT ELURU DISTRICT JAIL, ELURU, GETTING SIGNATURES FROM DIRECTORS WERE DELAYED. WHEN THE ASSISTANT OF AUTHORIZED REPRESENTATIVE APPROACHED THE JAIL AUTHORITIES, SOMETIMES THE DIRECTORS ARE NOT AVAILABLE DUE TO FACT THAT THEY ARE TAKEN TO COURTS FOR HEARING TO DIFFERENT PLACES AND SOMETIMES THE JAIL AUTHORITIES NOT ALLOWED TO CONTACT THE DIRECTO RS. HENCE THE DELAY WAS HAPPENED IN OBTAINING SIGNATURES. IN THIS PROCESS FILING OF REVISED CONDONATION PETITION WAS ALSO DELAYED 6. AS THE DIRECTORS ARE IN JUDICIAL CUSTODY THE DELAY IS BEYOND THE CONTROL OF THE APPELLANT COMPANY. 7. THE APPELLANT COMPANY HAS OBTAINED SIGNATURE FROM THE DIRECTOR AS PER THE BOARD RESOLUTION DATED 26.03.2018. 8. AS STATED ABOVE, THE PETITIONER WAS PREVENTED BY SUFFICIENT CAUSE FOR NOT APPEARING ON THE DATE O F HEARING OF THE APPEAL. 9. PRAYER: IN TERMS OF RULE 24 OF THE APPELLATE TRIBUNAL RULES, 1963, THE APPELLANT COMPANY RESPECTFULLY PRAYS THE HON'BLE ITAT, HYDERABAD THAT THE EX- PARTE ORDER DATED 22.02.2019 MAY KINDLY BE SET ASIDE AND THE APPEAL MAY BE RESTORED FOR HEARING IN THE INTERESTS OF SUBSTANTIAL JUSTICE. INCONVENIENCE CAUSED IS SINCERELY REGRETTED. 2. THE LEARNED COUNSEL FOR THE ASSESSEE REITERATED THE SUBMISSIONS MADE ABOVE AND THE LEARNED DR WAS ALSO HEARD. MAS FOR RECALL SEPT 2019. PAGE 3 OF 3 3. CONSIDERING THE FACT THAT THE ASSESSEE WAS PREVE NTED BY REASONABLE CAUSE FOR NOT APPEARING BEFORE THE TR IBUNAL AND FOR NOT RECTIFYING THE MISTAKES POINTED OUT IN THE DEFE CT NOTICE, WE ARE INCLINED TO RECALL THE ORDER OF THE TRIBUNAL DATED 27.02.2019 AND FIX THE APPEAL FOR HEARING ON 12.12.2019. M.AS FILE D BY THE ASSESSEES ARE ACCORDINGLY ALLOWED. 4. IN THE RESULT, M.AS. FILED BY THE ASSESSEES ARE ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 16 TH SEPTEMBER, 2019. SD/- SD/- (A. MOHAN ALANKAMONY) ACCOUNTANT MEMBER (P. MADHAVI DEVI) JUDICIAL MEMBER HYDERABAD, DATED 16 TH SEPTEMBER, 2019. VINODAN/SPS COPY TO: 1 AMRUTHA AGRO ESTATES P LTD VIJAYAWADA, PRADEEPTHI I NFRACON P LTD HYDERABAD, GREEN MANGOS REAL ESTATES INDIA P LTD HY DERABAD, C/O M.V. PRASAD, C.A. D.NO.60-07-13, 4 TH LINE, SIDDHARTHA NAGAR, VIJAYAWADA 52001 2 DCIT, CENTRAL CIRCLE 2(4) 6 TH FLOOR, AAYAKAR BHAVAN, BASHEERBAGH, HYDERABAD 3 CIT (A)-12 HYDERABAD 4 PR. CIT 12 HYDERABAD 5 THE DR, ITAT HYDERABAD 6 GUARD FILE BY ORDER