M/s Medinomics Health Care Private Limited, Hyderabad V. ACIT., Circle-16(2), Hyderabad, Hyderabad

MA 9/HYD/2015

• Counselvise Citation: [2015] 124 COUNSELVISE.COM (IT) 2808 (ITAT-HYDERABAD)
• Duration Of Justice: 1 month(s) 21 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 13-03-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 13-03-2015
• Assessment Year: 2009-2010
• Appeal Filed On: 23-01-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL

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.9/HYD/2015 ARISING OUT OF ITA.NO.1031/HYD/2013 - ASSESSMENT YEAR 2009-2010 M/S. MEDINOMICS HEALTH CARE P. LTD., HYDERABAD PAN AABCR9213L VS. ACIT, CIRCLE 16(2) HYDERABAD. (APPLICANT) (RESPONDENT) FOR APPLICANT : MR. KISHORE KUMAR KABRA FOR RESPONDENT : MR. RAMAKRISHNA BANDI DATE OF HEARING : 13.03.2015 DATE OF PRONOUNCEMENT : 13.03.2015 ORDER PER SAKTIJIT DEY, J.M. THIS MISCELLANEOUS APPLICATION IS FILED BY THE ASSESSEE TO RECALL THE ORDER DATED 31.01.2014 PASSE D IN ITA.NO.1031/HYD/2013 FOR RE-HEARING OF THE APPEAL O N MERITS. 2. IT IS THE CONTENTION OF THE ASSESSEE IN THE MISCELLANEOUS APPLICATION THAT NON-APPEARANCE ON TH E DATE OF HEARING OF THE APPEAL BEFORE THE ITAT WAS DUE TO IN ADVERTENCE AS THE LEARNED A.R. WHO WAS SUPPOSED TO APPEAR BEFO RE THE TRIBUNAL ON THE DATE OF HEARING COULD NOT ATTEND TH E HEARING AND SENT A REPRESENTATIVE FOR ADJOURNMENT. HOWEVER, SINCE THE REPRESENTATIVE DID NOT HAVE AUTHORITY TO APPEAR, TH E BENCH DISMISSED THE APPEAL FOR NON-APPEARANCE THOUGH, ON MERITS. THUS, THE ASSESSEE REQUESTED FOR RESTORATION OF THE APPEAL FOR HEARING ON MERIT. 3. LEARNED D.R. HAS NO OBJECTION IF THE APPEAL IS RECALLED AND HEARD ON MERIT. 2 M.A.NO.9/HYD/2015 IN ITA.NO.1031/HYD/2013 M/S. MEDINOMICS HEALTH CARE P. LTD., HYDERABAD 4. WE HAVE CONSIDERED THE SUBMISSIONS OF THE PARTIES. AFTER EXAMINING THE REASON FOR NON-APPEARA NCE, WE ARE INCLINED TO RECALL THE ORDER DATED 31.01.2014 AS IN OUR VIEW, THE ASSESSEE HAS SHOWN SUFFICIENT CAUSE FOR HIS NON - APPEARANCE IN TERMS OF RULE 24 OF THE I.T.A.T. RULE S, 1963. ACCORDINGLY, WE RECALL OUR ORDER DATED 31.01.2014 I N ITA.NO.1031/HYD/2013 AND RESTORE THE APPEAL FOR HEA RING ON MERITS. REGISTRY IS DIRECTED TO POST THE APPEAL FOR HEARING IN REGULAR COURSE. 5. IN THE RESULT, MISCELLANEOUS APPLICATION OF THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN OPEN COURT ON 13.03.2015. SD/- SD/- (P.M. JAGTAP) (SAKTIJIT DEY) ACOUNTANT MEMBER JUDICIAL MEMB ER HYDERABAD, DATED 13 TH MARCH, 2015 VBP/- COPY TO : 1. M/S. MEDINOMICS HEALTH CARE P. LTD., 15-7-406, BEUM BAZAR, HYDERABAD 2. THE ACIT, CIRCLE 16(2), HYDERABAD. 3. CIT(A)-V, HYDERABAD. 4. CIT-IV, HYDERABAD 5. D.R. ITAT A BENCH, HYDERABAD. 6. GUARD FILE