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M/s. Veeyes Investments P. Ltd., Hyderabad and others Versus The Asst. Commissioner of Income Tax, Central Circle-I, Hyderabad

Miscellaneous Applications dismissed for ex-parte for want of prosecuting these objections - Held that:- It is for assessees to make arrangements for receipt of the notices. In the absence of any compliance to the notices, Miscellaneous Applications again were dismissed ex-parte. Even as seen from the present Miscellaneous Applications, assessees' addresses have changed from Plot No. 80, Road No. 9, Jubilee Hills, Hyderabad to Fortune Monarch Hall, 3rd Floor, # 306, Plot No. 707 709, Jubilee H .....

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undergoing lot of disturbances in the business being part of Satyam Group of cases which have been investigated by various authorities and considering the submissions of assessees and facts of the case, we are of the opinion that Miscellaneous Applications filed on 27-07-2011 can be restored by recalling the order dt. 23-09-2011. However, assessee is directed to pay a cost of ₹ 1,000/- per Miscellaneous Application, as there is failure on its part in furnishing the correct addresses. Asses .....

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d/2010,ITA No. 119/Hyd/2010,ITA No. 731/Hyd/2006,ITA No. 589/Hyd/2006,ITA No. 617/Hyd/2008,ITA No. 121/Hyd/2010,ITA No. 120/Hyd/2010 For the Petitioner : Shri K.C. Devdas, AR For the Respondent : Shri Rajat Mitra, DR ORDER PER B. RAMAKOTAIAH, A.M. : These 18 Miscellaneous Applications are filed for recalling the order passed on 23-09-2011 in various Miscellaneous Applications dismissing them ex-parte for want of prosecuting these objections. Assessee preferred the present applications requesting .....

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lier order dt. 18-10-2010 were dismissed again ex-parte. Assessees preferred the present Miscellaneous Applications requesting for recalling the order dismissing the Miscellaneous Applications dt. 23- 09-2011. Assessees in the Miscellaneous Applications have prayed as under: "1. The Appellant had filed appeals before ITAT for the AY. 2002- 2003 and was numbered as ITA No. 588/H/2006. The appeals were disposed off exparte on 18.10.2010. 2. Miscellaneous Applications were preferred on 01.03.2 .....

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iled on 01.03.2011 the Appellant brought to the notice of Assistant Registrar, I.T.A.T "B" Bench, Hyderabad about the change of Address of the Appellant. Under Rule 9A of I.T.A.T Rules Form No. 36 is to be amended on change of address. This Rule came into force only on 07.02.2012. Thus there was no occasion to apply this rule. 7. The date of hearing posting the hearing of the Miscellaneous Application on 23.09.2011 was perhaps sent to the old address without noticing the change of addr .....

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es were inadvertently not made. 10. The Appellant prays that this is the First time in the annals of the Appellant's Tax matters which the Appellant has been complying admirably for over three decades that such an event of noncompliance has happened. The Appellant always respected the Rule of Law and complied with all statutory notices. There was absolutely no intention to default on 2309.2011. 11. The Appellant prays that there will be a gross miscarriage of justice if the Appeal order pass .....

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change of address and as there is no provision to file revised form at that time, they have only intimated to the registry. However, they addressed another letter on 29-08-2012 requesting for status of the Miscellaneous Petitions and the registry informed by the letter dt. 05-12-2012 that the Miscellaneous Applications have been disposed off by the order dt. 23-09-2011 exparte. From then onwards, registry is being requested for furnishing the copies of the order in Miscellaneous Applications and .....

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ursued either the appeals or the Miscellaneous Applications. 5. We have considered the request of assessees and contents of the Miscellaneous Petitions. As seen from the Miscellaneous Applications itself, assessees have not given the correct address in the Miscellaneous Applications that have been filed on 27-07-2011. In fact the application itself does not have any address. By the time assessees intimated the new address to the registry vide letter dt. 28-02-2011, the appeals have been disposed .....

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