Manjeera Estates Private Limited, Hyderabad V. ACIT, Circle-16(2), Hyderabad

MA 91/Hyd/2018

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 7499 (ITAT-HYDERABAD)
• Duration Of Justice: 2 month(s) 25 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 17-01-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB-A
• Next Hearing Date: 11-01-2019
• Assessment Year: 2012-2013
• Appeal Filed On: 23-10-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: A C ROUT
• Keywords: Reasonable cause

Judgement Text

THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH A , HYDERABAD BEFORE S MT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI S . RIFAUR RAHMAN , ACCOUNTANT MEMBER M.A.NO. 91/HYD/2018 (IN ITA NO. 1315 /HYD/201 6 ASSESSMENT YEAR: 20 1 2 - 13 ) MANJEERA ESTATES PVT. LTD., HYDERABAD. PAN A ABCM3700D VS. ASST. COMMISSIONER OF INCOME - TAX, CIRCLE 16(2), HYDERABAD. (APP LICA NT) (RESPONDENT) ASSESSEE BY : SHRI K.C. DEVDAS REVENUE BY : SHRI A.C. ROUT DATE OF HEARING : 1 1 - 0 1 - 201 9 DATE OF PRONOUNCEMENT : 17 - 0 1 - 201 9 O R D E R PER S . RIFAUR RAHMAN, A .M.: THIS MISCELLANEOUS APPLICATION IS FILED BY THE ASSESSEE SEEKING RECALL OF THE ORDER OF THE TRIBUNAL DATED 1 7 /0 9 /2018 IN ITA NO. 1315 //HYD/2016 , WHEREIN THE TRIBUNAL DISMISSED THE APPEAL EX - PARTE IN - LIMINE FOR NON - PROSECUTION. 2. ALONG WITH M.A., THE LD. AR OF THE ASSESSEE FILED AN AFFIDAVIT AFFIRMING THEREIN THAT HE COULD NOT ATTEND THE HEARING ON 17/09/2018 DUE TO SHEER PRESSURE OF PROFESSIONAL DUTIES IN CONNECTION WITH STATUTORY AUDIT U/S 143 OF THE COMPANIES ACT, 2013 AND FINALIZATION OF TAX AUDITS U/S 44AB OF THE IT ACT. HE THEREFORE SUBMITTED THAT NON - APPEARANCE BEFORE THE TRIBUNAL IS NEITHER WILLFUL NOR DELIBERATE BUT BONAFIDE, BEYOND THE CONTROL AND REQUESTED FOR RECALLING THE EX - PARTE ORDER, AND HEARING OF THE APPEAL ON MERIT. THE LEARNED DR, HOWEVER, HAS NOT OBJECTED TO RECALL OF THE APPEAL. 2 M.A. NO. 91 /HYD/201 8 MANJEERA ESTATES PVT. LTD. 3. CONSIDERED THE RIVAL SUBMISSIONS AND PERUSED THE MATERIAL ON RECORD. WE ARE OF THE VIEW THA T THE ASSESSEE WAS PREVENTED BY REASONABLE CAUSE FOR NOT APPEARING BEFORE THE TRIBUNAL ON THE DATE OF HEARING I.E. ON 1 7 /0 9 /2018 AND, THEREFORE, WE RECALL THE ORDER DATED 1 7 /0 9 /2018 AND FIX THE APPEAL FOR HEARING ON 10 /0 7 /201 9 . AS THE AFORESAID DATE OF HEA RING OF APPEAL WAS ANNOUNCED IN THE OPEN COURT IN PRESENCE OF BOTH THE COUNSELS, NO SEPARATE NOTICE OF HEARING IS REQUIRED TO BE ISSUED TO THE PARTIES. 4. IN THE RESULT, MA FILED BY THE ASSESSEE IS ALLOWED. PRONOUNCED IN THE OPEN COURT ON 17 TH JANUARY, 20 19. SD/ - SD/ - ( P. MADHAVI DEVI ) (S . RIFAUR RAHMAN ) JUDICIAL MEMBER ACCOUNTANT MEMBER HYDERABAD, DATED: JANUARY , 2 01 9 KV COPY TO: - 1) MANJEERA ESTATES PVT. LTD., 304, ADITYA TRADE CENTRE, AMEERPET, HYDERABAD 500 038 2) AC IT, CIRCLE 1 6 ( 2 ), HYD. 3) CIT(A) 4 , HYDERABAD. 4) PR. CIT 4 , HYD . 5 ) THE DEPARTMENTAL REPRESENTATIVE, I.T.A.T., HYDERABAD. 6 ) GUARD FILE