Association of Indian Management School, , Hyderabad V. ITO (Exemptions), Ward-2, , Hyderabad

MA 96/Hyd/2019

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 9774 (ITAT-HYDERABAD)
• Duration Of Justice: 1 month(s) 16 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 24-09-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB-A
• Next Hearing Date: 01-04-2020
• Assessment Year: 2014-2015
• Appeal Filed On: 08-08-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MOOKAMBI KEYAN S

Judgement Text

MA NOS 93 TO 98 OF 2019 ASSOCIATION OF INDIAN SCHOO LS HYDERABAD. PAGE 1 OF 3 IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD A BENCH, HYDERABAD BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER M.A. NO & ITA APPELLANT RESPON DENT A.Y 93/H/2019 (46/HYD/2016) ASSOCIATION OF INDIAN MANAGEMENT SCHOOLS HYDERABAD PAN:AAAAA2599R DY.DIT (EXEMPTION) II HYDERABAD 2010-11 94/H/2019 (47/HYD/2016) -DO- ASSTT. DIR (EXEMPTION)-I HYDERABAD 2011-12 95/H /2019 (48/HYD/2016) - DO - ITO (EXEMPTIONS) WARD - 2 HYDERABAD 2012 - 13 96/H/2019 (49/HYD/2016) -DO- CIT (EXEMPTIONS) HYDERABAD 2014-15 97/H/2019 (2137/HYD/2018) -DO- ITO (EXEMPTIONS) I HYDERABAD 2014-15 98/H/2019 (2138/HYD/2018) - DO - ACIT (OSD) EXEMPTIONS HYDERABAD 2015 - 16 ASSESSEE BY: SRI SAMUEL NAGADESI REVENUE BY : SRI MOOKAMBI KEYAN S. DR DATE OF HEARING: 20/09/2019 DATE OF PRONOUNCEMENT: 24/09/2019 ORDER PER SMT. P. MADHAVI DEVI, J.M. ALL THESE M.AS ARE FILED BY THE ASSESSEE UNDER RULE 24 OF THE ITAT RULES SEEKING RECALL OF THE ORDER OF TH E TRIBUNAL DATED 10.07.2019 IN ITA NOS. 46 TO 49 OF 2016 AND 2137 AN D 2138 OF 2018. THE APPEALS WERE DISMISSED BOTH FOR NON-PROSE CUTION AND ALSO ON MERITS. 2. THE LEARNED COUNSEL FOR THE ASSESSEE SUBMITTED T HAT THE REASONS FOR NON-APPEARANCE OF THE COUNSEL FOR T HE ASSESSEE WAS THAT ON THE SAID DATE OF HEARING, HE WAS RETURN ING FROM ZAHEERABAD AND ON THE RETURN JOURNEY WHILE TRAVELLI NG TO HYDERABAD, HE FELT GIDDINESS AND DIVERTED TO VIKARA BAD FROM MA NOS 93 TO 98 OF 2019 ASSOCIATION OF INDIAN SCHOO LS HYDERABAD. PAGE 2 OF 3 SADASHIVPET AND WAS ADMITTED IN HULDA A. CRAWFORD M EMORIAL HOSPITAL AND WAS TREATED FOR HYPERTENSION AND HYPER GLYCEMIA AND WAS ADVISED BED REST FOR 5 DAYS AND BECAUSE OF THIS UNEXPECTED SICKNESS AND HOSPITALIZATION, THE COUNSEL COULD NOT REPRESENT IN THE COURT RESULTING IN THE DISMISSAL OF THE APPEALS . HE, THEREFORE, PRAYED FOR RECALL OF THE ORDER OF THE TRIBUNAL AND RE-HEARING OF THE APPEALS ON MERITS. 3. THE LEARNED DR WAS ALSO HEARD. 4. TAKING INTO COGNIZANCE THE MEDICAL CONDITION OF THE COUNSEL FOR THE ASSESSEE, WHICH IS ALSO SUPPORTED B Y HIS AFFIDAVIT, WE ARE INCLINED TO RECALL THE ORDER OF THE TRIBUNAL UNDER RULE 24 OF THE ITAT RULES AND RE-FIX THE APPEALS FOR HEARING O N 1.4.2020. SINCE THE DATE OF HEARING HAS BEEN ANNOUNCED IN THE OPEN COURT, NO FRESH NOTICE IS REQUIRED TO BE SENT TO THE PARTI ES. M.AS FILED BY THE ASSESSEE ARE ACCORDINGLY ALLOWED. 5. IN THE RESULT, M.AS FILED BY THE ASSESSEE ARE AL LOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 24 TH SEPTEMBER, 2019. SD/- SD/- (A. MOHAN ALANKAMONY) ACCOUNTANT MEMBER (P. MADHAVI DEVI) JUDICIAL MEMBER HYDERABAD, DATED 24 TH SEPTEMBER, 2019. VINODAN/SPS MA NOS 93 TO 98 OF 2019 ASSOCIATION OF INDIAN SCHOO LS HYDERABAD. PAGE 3 OF 3 COPY TO: BY ORDER 1 ASSOCIATION OF INDIAN MANAGEMENT SCHOOLS,C/O SAME UL NAGADESI, C.A. 408 SRI RAMAKRISHNA TOWERS, BESIDES IMAGE HOSPITALS, NAGARJUNA NAGAR, AMEERPET HYDERABAD 2 DY. DIT(EXEMPTIONS)-II HYDERABAD 3 ASSTT. DIRECTOR (EXEMPTIONS)-I HYDERABAD 4 5 6 7 8 9 ITO WARD 2 HYDERABAD CIT (EXEMPTIONS) HYDERABAD ITO EXEMPTIONS-1 HYDERABAD ASSTT. CIT (EXEMPTIONS) (OSD) HYDERABAD CIT(A)-9 HYDERABAD CIT (EXEMPTIONS) HYDERABAD 1 0 THE DR, ITAT HYDERABAD 1 1 GUARD FILE