Avadhana Saraswati Peetam,, Hyderabad v. ADIT (Exemptions), Hyderabad

MA 84/HYD/2011 | misc
Pronouncement Date: 01-07-2011 | Result: Allowed

Appeal Details

RSA Number 8422524 RSA 2011
Assessee PAN AAATA5272A
Bench Hyderabad
Appeal Number MA 84/HYD/2011
Duration Of Justice 1 month(s) 4 day(s)
Appellant Avadhana Saraswati Peetam,, Hyderabad
Respondent ADIT (Exemptions), Hyderabad
Appeal Type Miscellaneous Application
Pronouncement Date 01-07-2011
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted A
Tribunal Order Date 01-07-2011
Assessment Year misc
Appeal Filed On 27-05-2011
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH A HYDERABAD BEFORE SHRI G.C. GUPTA VICE PRESIDENT AND SHRI AKBER BASHA ACCOUNTANT MEMBER M.A. NO. 84/HYD/11 (IN ITA NO.496/HYD/10) : ASST. YEAR: 2009- 10 AVADHANA SARASWATI PEETAM HYDERABAD. PAN: AAATA 5272 A) V/S- DIT (EXEMPTIONS) HYDERABAD. (APPLICANT) (RESPONDENT) APPLICANT BY : SHRI P. BALAKRISHNA RESPONDENT BY : SMT. NIVEDITA BISWAS O R D E R PER AKBER BASHA ACCOUNTANT MEMBER: BY THIS MISC. APPLICATION THE ASSESSEE IS SEEKIN G THE TRIBUNAL TO RECALL ITS ORDER DATED 15-3-2011. 2. THE LEARNED COUNSEL FOR THE ASSESSEE SUBMITTED THAT THIS APPEAL OF THE ASSESSEE WAS POSTED FOR HEA RING ON 15-3- 2011 ON WHICH DATE ITS AUTHORIZED REPRESENTATIVE SR I P. RAMAKRISHNA COULD NOT APPEAR ON THE SAID DATE BEFOR E THE TRIBUNAL M.A.NO. 84/HYD/11 AVADHANA SARASWATI PEETAM HYD. ============================ 2 AND IT IS NOT WILLFUL BUT IT IS ONLY BY MISTAKE OF NOTING THE DATE OF HEARING. IT IS FURTHER SUBMITTED THAT THE TRIBUNAL MAY BE PLEASED TO RECALL THE ORDER DATED 15-3-2011 AND THERE IS N O WILLFUL DEFAULT BY THE PETITIONER IN NOT APPEARING ON THE DATE OF H EARING FIXED ON 15-3-2011. IT IS SUBMITTED THAT THERE WAS NO MALAFI DE INTENTION ON THE PART OF THE LEARNED COUNSEL FOR THE ASSESSEE IN NOT APPEARING BEFORE THE BENCH EXCEPT FOR THE REASONS STATED IN H IS PETITION. IN VIEW OF THE ABOVE THE LEARNED COUNSEL FOR THE ASSE SSEE REQUESTED THE TRIBUNAL TO RECALL ITS ORDER DATED 15-3-2011 AN D AFFORD AN OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 3. ON THE OTHER HAND THE LEARNED DEPARTMENTAL REPRESENTATIVE OPPOSED THE CONTENTIONS OF THE COUNS EL FOR THE ASSESSEE IN RECALLING THE ORDER OF THE TRIBUNAL. 4. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS AND PERUSED THE MATERIAL AVAILABLE ON RECORD. AFTER CONSIDERING THE TOTALITY OF FACTS AND THE CIRCUMSTANCES OF THE CASE WE FIND THAT THE ASSESSEE WAS PREVENTED BY SUFFICIENT CAUSE FOR NON APPEARANCE ON THE DATE OF HEARING OF THIS APPEAL. THEREFORE IN T HE INTERESTS OF JUSTICE WE RECALL OUR ORDER DATED 15-3-2011 PASSED IN ITA NO.496/HYD/10 AND DIRECT THE REGISTRY TO FIX THIS A PPEAL FOR FRESH HEARING ON 19-10-2011. THERE IS NO NECESSITY OF SER VING NOTICES TO THE PARTIES IN THIS REGARD. THIS ORDER OF THE TRIBU NAL MAY BE TREATED AS NOTICE OF HEARING AND NO SEPARATE NOTICE S MAY BE SERVED TO THE PARTIES CONCERNED. WE DIRECT ACCORDI NGLY. M.A.NO. 84/HYD/11 AVADHANA SARASWATI PEETAM HYD. ============================ 3 5. IN THE RESULT THE MISCELLANEOUS APPLICATION F ILED BY THE ASSESSEE STANDS ALLOWED. ORDER WAS PRONOUNCED IN THE COURT ON 01 - 7-2011. SD/- SD/- (G.C. GUPTA) (AKBER BASHA) VICE PRESIDENT ACCOUNTANT MEMBER. DATED: 01-7-2011. COPY FORWARDED TO: 1. AVADHANA SARASWATI PEETHAM SURVEY NO.42 KHANAM ET SARADABAD NCA ROAD HITECH CITY HYDERABAD. 2. DIRECTOR OF INCOME-TAX (EXEMPTIONS) HYDERABAD. 3 THE DR ITAT HYDERABAD. JMR* M.A.NO. 84/HYD/11 AVADHANA SARASWATI PEETAM HYD. ============================ 4