Vishwa Infrastructures & Services Private Ltd., Hyd, Hyderabad V. DCIT, Circle-3(3), Hyd, Hyderabad

MA 98/HYD/2015

• Counselvise Citation: [2015] 124 COUNSELVISE.COM (IT) 3620 (ITAT-HYDERABAD)
• Duration Of Justice: 18 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 16-10-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2008-2009
• Appeal Filed On: 28-09-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: M SITARAM
• Assessee Lawyers: P CHIRANJEEVULU

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH A, HYDERABAD BEFORE SMT P.MADHAVI DEVI, JUDICIAL MEMBER AND SHRI S.RIFAUR RAHMAN, ACCOUNTANT MEMBER MISC APPLN. NO.98/HYD/2015 (IN ITA NO.1674/HYD/2011) (ASSESSMENT YEAR 2008-09) M/S. VISHWA INFRASTRUCTRURES AND SERVICES PRIVATE LIMITED, HYDERABAD (PAN - AABCV 3517 C ) V/S DY. COMMISSIONER OF INCOME - TAX CIRCLE 3(3), HYDERABAD (APPLICANT) (RESPONDENT) APPLICANT BY : SHRI P.CHIRANJEEVULU RESPONDENT BY : SHRI M.SITARAM DATE OF HEARING 16.10.2015 DATE OF PRONOUNCEMENT 16.10.2015 O R D E R PER SMT. P. MADHAVI DEVI, JUDICIAL MEMBER : THIS MISCELLANEOUS APPLICATION IS FILED BY THE AS SESSEE UNDER S.254(2) OF THE INCOME TAX ACT,1961 SEEKING RECALL OF THE ORDER OF THIS TRIBUNAL DATED 23.4.2012 REJECTING THE ASSE SSEES APPEAL FOR NON-APPEARANCE. 2. IN THE MISCELLANEOUS APPLICATION, IT IS SUBMITT ED THAT ON THE DATE FIXED BY THE TRIBUNAL FOR HEARING, I.E. 23.4.2 012, THE ASSESSEES COUNSEL WAS ENGAGED IN OTHER PROFESSIONAL ENGAGEMEN TS, DUE TO WHICH HE COULD NOT APPEAR BEFORE THE TRIBUNAL AND HENCE T HE APPEAL WAS DISMISSED IN LIMINE . IT IS SUBMITTED THAT NON-REPRESENTATION IS NEITH ER WILLFUL NOR WANTON AND THE ASSESSEE IS PUT TO GREAT PREJUDICE ON ACCOUNT OF NON-APPEARANCE OF THE COUNSEL ON THE DAT E OF HEARING. IN VIEW OF THE SAME, THE ASSESSEE PRAYED FOR RECALL OF THE ORDER OF THE TRIBUNAL DATED 23.4.2012 AND DISPOSAL OF THE APPEAL ON MERITS, AFTER GIVING IT AN OPPORTUNITY OF HEARING. MA 98/HYD /2015(ITA NO.1674/HYD/2011) M/S. VISHWA INFRASTRUCTRURES AND SERVICES PRIVATE LIMITED, HYDERABA D 2 3. THE LEARNED DEPARTMENTAL REPRESENTATIVE HOWEVE R OPPOSED THE RECALL OF THE ORDER STATING THAT THE AS SESSEE HAS NOT GIVEN SUFFICIENT REASON FOR NON-APPEARANCE ON THE DATE OF HEARING. 4. HAVING REGARD TO THE RIVAL CONTENTIONS AND THE MATERIAL ON RECORD, WE FIND THAT APPEAL WAS INITIALLY FIXED FOR HEARING ON 11.1.2012 ON WHICH DATE THE APPEAL WAS ADJOURNED AT THE REQUE ST OF THE ASSESSEE TO 23.4.2012. HOWEVER, ON 23.4.2012, SINCE NONE AP PEARED FOR THE ASSESSEE, APPEAL WAS DISMISSED FOR DEFAULT, HAVING REGARD TO THE REASON GIVEN BY THE ASSESSEE FOR NON-APPEARANCE BY THE LEARNED COUNSEL, WE ARE SATISFIED THAT NON-APPEARANCE WAS N EITHER WILLFUL NOR WANTON. IN VIEW OF THE SAME, WE ARE INCLINED TO RE CALL THE ORDER OF THIS TRIBUNAL ALSO BY APPLYING THE PROVISO TO RULE 24 O F ITAT RULES. WE DO SO ACCORDINGLY AND FIX THE APPEAL FOR HEARING ON 4. 2.2016 FOR REGULAR HEARING. AS THE DATE OF HEARING OF THE APPEAL IS AN NOUNCED IN THE OPEN COURT AT THE TIME OF HARING OF THIS MISCELLANEOUS A PPLICATION, NO FRESH NOTICE NEED BE GIVEN TO THE PARTIES. 5. IN THE RESULT, MISCELLANEOUS APPLICATION OF TH E ASSESSEE IS ALLOWED. PRONOUNCED IN THE COURT ON 16TH OCTOBER, 2015 SD/- SD/- (S.RIFAUR RAHAMAN) (P.MADHAVI DEVI) ACCOUNTANT MEMBER. JUDICIAL MEMBER DT/- 16 TH OCTOBER , 2015 MA 98/HYD /2015(ITA NO.1674/HYD/2011) M/S. VISHWA INFRASTRUCTRURES AND SERVICES PRIVATE LIMITED, HYDERABA D 3 COPY FORWARDED TO: 1. M/S. VISHWA INFRASTRUCTRURES AND SERVICES PRIVATE L IMITED, 1-11-256/C, PLOT NO.24, GAGAN VIHAR COLONY, BEGUMEPT, HYDERABAD 500 016 2. DTY. COMMISSIONER OF INCOME - TAX CIRCLE 3(3), HYDERABAD 3. COMMISSIONER OF INCOME - TAX(APPEALS) IV , HYDERABAD 4. COMMISSIONER OF INCOME-TAX III, HYDERABAD 5. DEPARTMENTAL REPRESENTATIVE ITAT, HYDERABAD B.V.S. 4