MARUTHI CONSTRUCTIONS,HYDERABAD V. INCOME TAX OFFICER, WARD-8(3), HYDERABAD

MA 76/HYD/2025

AI Insights

Maruthi Constructions filed a Miscellaneous Application seeking to recall an order dated 9/4/2025, which dismissed their appeal due to non-signing and verification of the Memorandum of Appeal in Form No.36 and because the appeal was barred by limitation without any application for condonation of delay. The Tribunal noted that despite notices, no representative appeared for the assessee. The Tribunal also observed that the Miscellaneous Application was unsigned and the defects in the Memorandum of Appeal had not been rectified. Consequently, the Tribunal dismissed the application, upholding the original order.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 785312 (ITAT-HYDERABAD)
• Duration Of Justice: 26 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 31-10-2025
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB-A
• Assessment Year: 2017-2018
• Appeal Filed On: 05-10-2025
• Laws Referred To: I. T. Act
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: GURPREET SINGH
• Keywords: Condonation of delay

Judgement Text

" MA No 76 of 2025 Maruthi Constructions Hyderabad आयकर अपीलȣय अͬधकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘A’ Bench, Hyderabad Įी ͪवजय पाल राव, उपाÚ य¢ एवं Įी मधुसूदन सावͫडया, लेखा सदè य क े सम¢ । BEFORE SHRI VIJAY PAL RAO, VICE PRESIDENT AND SHRI MADHUSUDAN SAWDIA, ACCOUNTANT MEMBER M.A. No 76/Hyd/2025 (आ.अपी.सं /ITA No.91/Hyd/2025) (िनधाŊरण वषŊ/Assessment Year:2017-18) Maruthi Constructions, Hyderabad. PAN: AAMFM5200E Vs. Income Tax Officer, Ward-8(3), Hyderabad (Appellant) (Respondent) िनधाŊįरती Ȫारा/Assessee by: N O N E राज̾ व Ȫारा/Revenue by: Shri Gurpreet Singh, Sr.DR सुनवाई की तारीख/Date of hearing: 31/10/2025 घोषणा की तारीख/Pronouncement: 31/10/2025 आदेश/ORDER PER VIJAY PAL RAO, Vice-President : This Miscellaneous Application by the assessee is for seeking recalling of the order dated 9/4/2025 of this Tribunal whereby the appeal of the assessee was dismissed as not valid due to non-signing and verification of the Memorandum of Appeal in Form No.36 required under Rule 47 r.w.s. 140 of the I. T. Act as well as the appeal was barred by limitation and no application for condonation of delay was filed. Printed from counselvise.com MA No 76 of 2025 Maruthi Constructions Hyderabad 2 2. None has appeared on behalf of the assessee when this Miscellaneous Application was called for hearing. It transpires from the record that notices were sent to the applicant assessee through registered post as well as email at the email ID given by the assessee. Despite the notices sent to the assessee, none has appeared on behalf of the assessee. Therefore, the Bench proposes to dispose of this M.A. ex- parte, 3. We have heard the learned DR and perused the Miscellaneous Application filed by the assessee. The assessee has given the reasons for recalling of the impugned order in the M.A as under: “1. The appellant filed an appeal in E-filing Portal of the Tribunal which is defective; 2. The appellant rectified defects and uploaded the same in E- Filing Portal rectifying the defects pointed out; 3. The appeal was posted as defective appeal on 08-04--2025 and the Authorized Representative extensively travelling due to personal problems could appeal before the Hon'ble Bench on the date of hearing. 4. The appeal was dismissed as defective appeal by the Hon'ble Bench defective appeal; 5. The appellant files and uploads all the documents including Revised Form 36 and makes the following prayer: Prayer: It is prayed that the Hon'ble Bench may be pleased to admit the revised Form-36 and recall the order dated 09-04-2025 and restore the appeal for disposal on merits in the interest of justice”. 4. It transpires from the record that even the M.A filed by the assessee is unsigned and further, the assessee has not rectified the defects in the Memorandum of Appeal in Form-36 till date. Therefore, we do not find any reason to recall the Printed from counselvise.com MA No 76 of 2025 Maruthi Constructions Hyderabad 3 impugned order until and unless the assessee rectifies the defects in the appeal memo in Form-36. Hence, the M.A is devoid of any merit and liable to be dismissed. We order accordingly. 5. In the result, Miscellaneous Application filed by the assessee is dismissed. Order pronounced in the open Court on the conclusion of hearing i.e. 31st October, 2025. Sd/- Sd/- Hyderabad. Dated: 31st October, 2025 Pvv Copy of the Order forwarded to : 1. Maruthi Constructions Plot No.36, Road No.2 Balajinagar, Hyderabad Telangana 500003 2. Income Tax Officer Ward 8(3) Signature Towers, Opp: Botanical Gardens, Hyderabad 500084, Telangana 3. Pr.CIT, Hyderabad. 4. DR, ITAT, Hyderabad. 5. Guard file. BY ORDER, (MADHUSUDAN SAWDIA) ACCOUNTANT MEMBER (VIJAY PAL RAO) VICE PRESIDENT Printed from counselvise.com "