Sarojini Naidu Vanita Pharmacy Maha ... vs Assessee
- CitationITA No. 725/Hyd/2011
Ratio decidendi
The rule this decision rests on
The Tribunal may recall an ex parte order dismissing an appeal for non-prosecution where the assessee establishes that its non-attendance on the date of hearing was due to sufficient cause, such as inadvertence on the part of its counsel, and not disinterest in prosecuting the appeal. Where the recall is granted, the appeal is restored to the file and may be heard on merits, and a fresh notice of hearing is unnecessary if the new date of hearing was announced in open court in the presence of both counsel.
Written by Miss Lucy from the judgment below, not taken from a headnote.
Judgment
As delivered
M/s Sarojini Naidu Vanita Pharmacy Maha Vidyalaya., Hyderabad ... Applicant
(PAN - AADAS 1055R) Vs. DDIT (Exemptions) - 1, Hyderabad ...Respondent
Applicant by : Shri C.P. Ramaswamy Respondent by : Shri Rajat Mitra
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 "B" Bench, Hyderabad Benches, Hyderabad, in ITA No. 725/Hyd/2011 dated 25/03/2014, 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. 12/Hyd/15 Sarojini Naidu Vanita Pharmacy Maha Vidyalaya, Hyd.
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 25/03/2014 passed in ITA No. 725/Hyd/2011 and post the appeal for hearing on 09/03/2015. 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) M/s Sarojini Naidu Vanita Pharmacy Maha Vidyalaya, 5-5-482/2, Exhibition Grounds, Hyderabad.
2) DDIT (Exemptions) - 1, Hyderabad 3) CIT(A)-IV, Hyderabad. 4) The DIT (E), Hyd. 5) The Departmental Representative, I.T.A.T., Hyderabad. 3 MA No. 12/Hyd/15 Sarojini Naidu Vanita Pharmacy Maha Vidyalaya, Hyd.
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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