Sanvi Infra Projects Private Limited, ... vs Assessee
- CitationITA No. 10/Hyd/2014
Ratio decidendi
The rule this decision rests on
The assessee's miscellaneous application seeking recall of an ex parte dismissal for non-prosecution is allowed where the assessee's non-attendance on the date of hearing is shown to be due to a sufficient cause, and the Tribunal has the power to recall its own order on that basis. Where the assessee's non-appearance is attributable to inadvertence rather than disinterest in prosecuting the appeal, and that explanation is supported by affidavit and not opposed by the Revenue, the Tribunal may recall its ex parte order and restore the appeal for hearing on merits.
Written by Miss Lucy from the judgment below, not taken from a headnote.
Judgment
As delivered
Sanvi Infra Projects P. Ltd., Hyderabad ... Applicant
(PAN - AABCE 7161 Q) Vs. Jt. Commissioner of Income-tax(OSD), ...Respondent Circle - 3(1), Hyderabad.
Applicant by : Shri V. Raghavendra Rao Respondent by : Shri Ramakrishna Bandi
Date of Hearing : 20/02/2015 Date of Pronouncement : 20/02/2015
ORDER
PER SAKTIJIT DEY, J.M.:
This Miscellaneous Application filed by the assessee arises out of the order of ITAT "A" Bench, Hyderabad Benches, Hyderabad, in ITA No. 10/Hyd/2013 dated 23/04/2014, dismissing the appeal ex- parte in limine for non-prosecution.
2. The learned AR referring to the reasons for not attending the hearing as stated in the M.A. submitted that non attendance on the date of hearing was out of inadvertence and not because the assessee was disinterested in prosecuting the appeal. The reasons mentioned in the M.A. for not attending by the counsel on the date of hearing were also affirmed in the affidavit filed before us by assessee. He, therefore, requested for recalling the ex-parte order, 2 MA No. 03/Hyd/15 Sanvi Infra Projects P. Ltd.
and hearing the appeal on merit. The learned DR also has no objection if the order is recalled and appeal is heard on merit.
3. We have considered the submissions of the parties and perused the materials on record. As assessee is prevented by sufficient cause for not attending on the date of hearing of appeal, we are inclined to recall our order dated 23/04/2014 passed in ITA No. 10/Hyd/2013 and post the appeal for hearing on 22/06/2015. As the aforesaid date of hearing 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, the Miscellaneous Application filed by the assessee is allowed.
Pronounced in the open court on 20/02/2015.
Sd/- Sd/- (P.M. JAGTAP) (SAKTIJIT DEY) ACCOUNTANT MEMBER JUDICIAL MEMBER
Hyderabad, Dated: 20 th February, 2015 kv Copy to:-
1) Sanvi Infra Projects (P) Ltd., Villa No. 83, Spring Woods, Shambipur(V), Via Nizampet _ Mallampet Quthubullapur Mandal, Ranga Reddy Dist. - 500 090.
2) JCIT (OSD), Circle - 3(1), Hyderabad 3) CIT(A)-IV, Hyderabad. 4) The CIT-III, Hyd. 5) The Departmental Representative, I.T.A.T., Hyderabad. 3 MA No. 03/Hyd/15 Sanvi Infra Projects P. Ltd.
Description Date Intls S.No.
1. Draft dictated on Sr.P.S./P.S 2. Draft placed befor e auth or Sr.P.S/PS Draft pr opose d & placed bef ore the secon d JM/AM 3 Mem ber 4 Draft discussed/appr oved b y second JM/AM Mem ber 5 Appro ved Draft com es to the Sr.P.S./PS Sr.P.S./P.S 6. Kept for pro nou ncem ent on Sr. P.S./P.S. 7. File sent to the Bench Clerk Sr.P.S./P.S 8 Date on which file go es to the Head Cle rk 9 Date of Dispatch of or der
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