M/s Hellosoft India Private Limited, Hyderabad V. DCIT,Circle-2(2), Hyderabad

MA 12/HYD/2013

• Counselvise Citation: [2013] 123 COUNSELVISE.COM (IT) 9839 (ITAT-HYDERABAD)
• Duration Of Justice: 1 month(s) 1 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 18-01-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: misc
• Appeal Filed On: 17-12-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: AMISHA S GUPT
• Keywords: Transfer pricing

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH B', HYDERABAD BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. ASHA VIJAYARAGHAVAN, JUDICIAL MEMBER MA NO. 12/HYD/2013 ARISING OUT OF ITA NO. 1716/HYD/2011 ASSESSMENT YEAR 2007-08 M/S. HELLOSOFT INDIA PVT. LTD. HYDERABAD PAN: AAACZ0688E VS. DEPUTY CIT CIRCLE-2(2) HYDERABAD APPELLANT RESPONDENT APPELLANT BY: SRI K. GOPAL RESPONDENT BY: SMT. AMISHA S. GUPT. DATE OF HEARING: 18 . 0 1.201 3 DATE OF PRONOUNCEMENT: 18 . 0 1 .201 3 O R D E R PER CHANDRA POOJARI, AM: THIS MISCELLANEOUS APPLICATION (MA) BY THE ASSESSE E SEEKS RECALL OF THE EX-PARTE ORDER OF THE TRIBUNAL DATED 15.11.2012 IN ITA NO. 1716/HYD/2011 WHEREIN THE TRIBUNAL DISMISSED THE AP PEAL OF THE ASSESSEE EX-PARTE BY PLACING RELIANCE ON THE ORDER OF THE TR IBUNAL IN THE CASE OF CIT VS. MULTIPLAN INDIA LTD. (38 ITD 320). 2. THE LEARNED AR SUBMITTED THAT THE ASSESSEE, INADVER TENTLY, NOT COMMUNICATED THE DATE OF HEARING TO THE ASSESSEE'S COUNSEL, FIXING THE HEARING ON 15.11.2012. SINCE THE ASSESSEE'S COUNSE L WAS NOT AWARE OF THE HEARING FIXED ON 15 TH NOVEMBER, 2012 HE HAS NOT APPEARED BEFORE THE TRIBUNAL ON THE SCHEDULED DATE OF HEARING. HE SUBM ITTED THAT NON- ATTENDANCE BEFORE THE TRIBUNAL ON THE DATE OF HEARI NG WAS NEITHER DELIBERATE NOR WITH ANY MALICIOUS INTENTIONS. ACCO RDINGLY, THE AR PRAYED THAT THE EX-PARTE ORDER OF THE TRIBUNAL BE RECALLED AND THE ASSESSEE MAY BE GIVEN ONE MORE OPPORTUNITY TO CONTEST ITS CASE ON MERIT. 3. THE LEARNED DR DID NOT RAISE ANY SERIOUS OBJECTION AGAINST THE PLEA OF THE AR. MA NO. 12/HYD/2013 M/S. HELLOSOFT INDIA PVT. LTD. ===================== 2 4. WE HAVE HEARD BOTH THE PARTIES AND PERUSED THE MATE RIAL ON RECORD. WE FIND THE ASSESSEE IS PREVENTED BY REASONABLE CAU SE IN ATTENDING BEFORE THE TRIBUNAL ON THE SCHEDULED DATE OF HEARING I.E., ON 15.11.2012. CONSIDERING THE REQUEST OF THE ASSESSEE, WE RECALL THE ORDER OF THE TRIBUNAL IN ITA NO. 1716/HYD/2011 DATED 15.11.2012 AND THE A PPEAL OF THE ASSESSEE IS RESTORED ON THE FILE OF THE TRIBUNAL. NOW THE A PPEAL IS POSTED FOR HEARING ON 13.2.2013. NO NOTICE OF HEARING SHALL BE SENT TO BOTH THE PARTIES AND THIS ORDER WILL SERVE AS A NOTICE OF HE ARING. 5. IN THE RESULT, MA BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 18 TH JANUARY, 2013. SD/ - (ASHA VIJAYARAGHAVAN) JUDICIAL MEMBER SD/ - (CHANDRA POOJARI) ACCOUNTANT MEMBER HYDERABAD, DATED THE 18 TH JANUARY, 2013 COPY FORWARDED TO: 1. M/S. HELLOSOFT INDIA PVT. LTD., 8 - 2 - 7036, ROAD NO. 12, BANJARA HILLS, HYDERABAD-500 034. 2. THE DEPUTY CIT, CIRCLE - 2(2), HYDERABAD. 3. THE DRP, HYDERABAD 4. THE ADDL. CIT (TRANSFER PRICING), HYDERABAD. 5. THE DR B BENCH, ITAT, HYDERABAD. TPRAO