M/s. V Arks Engineers Pvt. Ltd., Hyderabad V. Dy. CIT, Circle -3(3), Hyderabad

MA 105/HYD/2013

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 0583 (ITAT-HYDERABAD)
• Duration Of Justice: 2 month(s) 27 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 28-06-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: misc
• Appeal Filed On: 01-04-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: AMIT A S GUPT
• Assessee Lawyers: K A SAI PRASAD
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH B, HYDERABAD BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBE R AND SMT. ASHA VIJAYARAGHAVAN, JUDICIAL MEMB ER MISC. NO.105/HYD/2013 (IN ITA NO.105/HYD/2011) : ASSESSME NT YEAR 2008-09 M/S. V.ARKS ENGINEERS PVT. LTD., HYDERABAD ( PAN AABCV 9967 F ) V/S DY. COMMISSIONER OF INCOME-TAX CIRCLE 3(3), HYDERABAD (APPLICANT) (RESPONDENT) APPLICANT BY : SHRI K.A.SAI PRASAD RESPONDENT BY : SMT. AMIT A S.GUPT DR DATE OF HEARING 28.06.2013 DATE OF PRONOUNCEMENT 28.06.2013 O R D E R PER CHANDRA POOJARI, ACCOUNTANT MEMBER: BY THIS MISCELLANEOUS APPLICATION, ASSESSEE HAS R EQUESTED FOR RECALLING THE EX-PARTE ORDER OF THE TRIBUNAL DATED 11.1.2012 IN ITA NO.1625/HYD/2011 OF THE ASSESSEE, FOR THE ASSESSMEN T YEAR 2008-09, ON THE GROUND THAT THERE WAS SUFFICIENT CAUSE FOR NON- APPEARANCE ON BEHALF OF THE ASSESSEE ON THE SCHEDULED DATE OF HEARING. 2. IT IS STATED IN THIS APPLICATION ACCOMPANIED B Y THE AFFIDAVIT OF THE ASSESSEE THAT THE SON OF THE AUTHORIZED REPRESE NTATIVE OF THE ASSESSEE, SHRI K.A.SAI PRASAD WAS SICK, AND THOUGH THE AUTHORISED REPRESENTATIVE OF THE ASSESSEE DIRECTED HIS OFFICE STAFF TO MOVE AN ADJOURNMENT PETITION BEFORE THE TRIBUNAL, THEY FAIL ED TO DO SO, AND AS SUCH THERE WAS NO APPEARANCE ON BEHALF OF THE ASSES SEE. IN THE CIRCUMSTANCES, IT IS SUBMITTED THAT NON-APPEARANCE ON BEHALF OF THE ASSESSEE AT THE TIME OF HEARING WAS UNINTENTIONAL A ND FOR BONA-FIDE MA NO.105/HYD/2013(IN ITA NO.1625/HYD/2013) M/S. V.ARKS ENGINEERS PVT. LTD., HYDERABAD 2 REASONS BEYOND THE CONTROL OF THE ASSESSEE. IT IS ACCORDINGLY PRAYED THAT THE EX-PARTE ORDER OF THE TRIBUNAL DATED 11.1.2012 MAY BE RECALLED, AND THE APPEAL MAY BE POSTED FOR FRESH HEARING AND DISP OSAL ON MERITS, AS THE ASSESSEE IS VERY MUCH INTERESTED IN PROSECUTING THE APPEAL. 3. THE LEARNED DEPARTMENTAL REPRESENTATIVE HAS OP POSED THE SUBMISSIONS OF THE LEARNED COUNSEL FOR THE ASSESSEE . 4. WE HAVE HEARD THE PARTIES. IN THE FACTS OF TH E CASE, WE ARE OF THE VIEW THAT THERE WAS REASONABLE CAUSE FOR THE AS SESSEE FOR NOT APPEARING ON THE DATE OF HEARING BEFORE THE TRIBUNA L AND ACCORDINGLY, THE EX-PARTE ORDER OF THIS TRIBUNAL DATED 11.1.2012 IN ITA NO.1625/HYD/2011, IS RECALLED, AND THE SAID APPEAL IS POSTED FOR FRESH HEARING AND DISPOSAL ON 22.10.2013. AS THE SAID DA TE HAS ALREADY BEEN PRONOUNCED IN THE OPEN COURT, AT THE TIME OF HEARIN G ON THIS APPLICATION, NO SEPARATE NOTICE OF HEARING IS NECESSARY. 5. IN THE RESULT, MISCELLANEOUS APPLICATION OF TH E ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE COURT ON THE CONCLUSION OF HEARING ON THE MISCELLANEOUS APPLICATION ON 28.06.2013 SD/- SD/- (ASHA VIJAYARAGHAVAN) (CHANDRA POOJARI) JUDICIAL MEMBER ACCOUNTANT MEMBER. DT/- 28 TH JUNE, 2013 COPY FORWARDED TO: 1. M/S. V.ARKS ENGINEERS PVT. LTD., 3-6-569, STREET NO .8 HIMAYATHNAGAR, HYDERABAD 500 029. MA NO.105/HYD/2013(IN ITA NO.1625/HYD/2013) M/S. V.ARKS ENGINEERS PVT. LTD., HYDERABAD 3 2. 3 4. DY. COMMISSIONER OF INCOME-TAX CIRCLE 3(3), HYDERAB AD COMMISSIONER OF INCOME-TAX(APPEALS) IV HYDERABAD COMMISSIONER OF INCOME- TAX III HYDERABAD 5 . DEPARTMENTAL REPRESENTATIVE, ITAT, HYDERABAD B.V.S.