BUDHA PALITA TIMBER ESTATES PRIVATE LIMITED,VIJAYAWADA V. .DEPUTY COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-2(4), HYDERABAD

MA 11/VIZ/2024

AI Insights

The case involves Budha Palita Timber Estates Private Limited, which filed a Miscellaneous Application seeking the recall of an ex-parte order that was unfavorable to them. The original ITA No. 212/Hyd/2018 was decided in favor of the revenue due to the absence of any representation from the assessee. The assessee argued that their non-appearance was not due to negligence but due to circumstances beyond their control. The Departmental Representative contended that the assessee had been given sufficient opportunities to appear and failed to do so, implying a lack of interest in prosecuting the appeal. The Tribunal, considering the submissions and the principles of natural justice, decided to recall the earlier order and re-list the case for a hearing.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 46573 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 3 month(s) 15 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 11-12-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2012-2013
• Appeal Filed On: 26-08-2024
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

"आयकर अपीलीय अधिकरण, धिशाखापटणम पीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM “DIVISION” BENCH, VISAKHAPATNAM श्री क े.नरधिम्हा चारी, न्याधयक िदस्य एिं श्री एि बालाक ृष्णन, लेखा िदस्य क े िमक्ष BEFORE SHRI K. NARASIMHA CHARY, HON’BLE JUDICIAL MEMBER & SHRI S BALAKRISHNAN, HON’BLE ACCOUNTANT MEMBER एम.ए. नं. / M.A. NO. 11/VIZ/2024 [आईटीए सं. से उत्पन्न. /ARISING OUT OF ITA No. 212/HYD/2018 (A.Y. 2012-13)] Budha Palita Timber Estates Private Limited D.No. 40-1-21/3, 1st Floor Surya Towers, MG Road Labbipet, Vijayawada – 520010 Andhra Pradesh [PAN: AADCB3447N] v. Dy. CIT – Circle-2(4) 6th Floor, Aayakar Bhavan Basheerbagh, Hyderabad – 4 Telangana (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) करदाता का प्रतततितित्व / Assessee Represented by : Shri Pawan Chakrapani, AR राजस्व का प्रतततितित्व / Department Represented by : Dr. Aparna Villuri, Sr.AR सुिवाई समाप्त होिे की ततति/ Date of Conclusion of Hearing : 06.12.2024 घोषणा की तारीख/Date of Pronouncement : 11.12.2024 आदेश /O R D E R PER SHRI S BALAKRISHNAN, ACCOUNTANT MEMBER: 1. This Miscellaneous Application is filed by the assessee seeking recalling of the Tribunal’s order passed in ITA No.212/Hyd/2018 for the A.Y. 2012-13 dated 26.03.2024. M.A. NO. 11/VIZ/2024 Budha Palita Timber Estates Private Limited Page No. 2 2. At the time of hearing, Ld. Authorised Representative [hereinafter “Ld.AR”] submitted that Tribunal has passed ex-parte order and allowed the appeal of the revenue since there was no representation on behalf of the assessee at the time of hearing of the appeal. Ld.AR submitted that non-appearance of the assessee on the date of hearing of appeal was not due to negligence on its part nor any willful default but was solely due to the reason beyond the control of the assessee. Ld.AR pleaded that the order of the Tribunal may be recalled and the case may be decided on merits in the interest of the justice. Ld.AR relied on the submissions mentioned in the Miscellaneous Application (for the sake of brevity the same are not reproduced below). 3. Per contra, the Ld. Departmental Representative [hereinafter in short “Ld.DR”] supported the order of the Tribunal and submitted that though the assessee was granted sufficient opportunities by the Tribunal, the assessee did not appear before the Tribunal at the time of hearing of the appeal which implies that the assessee is not interested in prosecuting his appeal. The Ld. DR further submitted that the onus is on the assessee to appear before the Tribunal and present his case which lacks in this case. Considering the same, the Tribunal allowed the appeal of the revenue and therefore the decision of the Tribunal need not be disturbed. 4. We have heard both the sides and perused the material available on record, submissions of the assessee as well as the order of the Tribunal in ITA M.A. NO. 11/VIZ/2024 Budha Palita Timber Estates Private Limited Page No. 3 No.212/Hyd/2018. It is apparent from the appeal record that on various occasions the case was adjourned because none appeared on behalf of the assessee to represent the case. Even on the date of hearing of the appeal ie.,20.03.2024 none appeared on behalf of the assessee to represent the case, therefore the Tribunal was under the impression that the assessee is not interested in pursuing the case. We are of the considered view that the onus is on the assessee to present its case and clarify the queries put-forth by the Bench at the time of hearing of the appeal. This lacks in the present case. However, considering the principles of natural justice as well as submissions of the Ld.AR, the order of the Tribunal passed in ITA No.212/Hyd/2018 for the A.Y. 2012-13 dated 26.03.2024 is hereby recalled and the Miscellaneous Application filed by the assessee is allowed. The Registry is directed to post the appeal for hearing in due course after issuing notice to both parties. 5. In the result, Miscellaneous Application filed by the assessee is allowed. Order pronounced in the open court on 11th December, 2024. Sd/- (क े.नरधिम्हा चारी) (K. NARASIMHA CHARY) न्याधयक िदस्य/JUDICIAL MEMBER Sd/- (एि बालाक ृष्णन) (S. BALAKRISHNAN) लेखा िदस्य/ACCOUNTANT MEMBER Dated :.11.12.2024 Giridhar, Sr.PS M.A. NO. 11/VIZ/2024 Budha Palita Timber Estates Private Limited Page No. 4 आदेश की प्रतततिति अग्रेतषत/ Copy of the order forwarded to:- 1. तिर्ााररती/ The Assessee : Budha Palita Timber Estates Private Limited D.No. 40-1-21/3, 1st Floor Surya Towers, MG Road Labbipet, Vijayawada – 520010 Andhra Pradesh 2. राजस्व/ The Revenue : Dy. CIT – Circle-2(4) 6th Floor, Aayakar Bhavan Basheerbagh, Hyderabad – 4 Telangana 3. The Principal Commissioner of Income Tax 4. तिभागीय प्रतततितर्, आयकर अिीिीय अतर्करण, तिशाखािटणम /DR,ITAT, Visakhapatnam 5. The Commissioner of Income Tax 6. गार्ाफ़ाईि / Guard file //True Copy// आदेशािुसार / BY ORDER Sr. Private Secretary ITAT, Visakhapatnam "