Fraizair Private Limited, Hyderabad V. DCIT, Circle 1(3), Hyderabad

MA 12/HYD/2014

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 1616 (ITAT-HYDERABAD)
• Duration Of Justice: 2 month(s) 12 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 21-02-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2008-2009
• Appeal Filed On: 09-12-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ADAGIRI
• Assessee Lawyers: AJAY GANDHI
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH A', HYDERABAD BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT ASHA VIJAYARAGHAVAN, JUDICIAL MEMBER MISC. APPLN. NO.12/HYD/2014 (IN ITA NO.574/HYD/12) : ASSTT. YEAR 2008 - 09 M/S. FRIZAIR PRIVATE LIMITED, HYDERABAD ( PAN - AA BCF 0290 M ) V/S. DY. COMMISSIONER OF INCOME - TAX, CIRCLE 1(3), HYDERABAD (APPLICANT) (RESPONDENT) APPLICANT BY : SHRI AJAY GANDHI RESPONDENT BY : SHRI B.YADAGIRI DR DATE OF HEARING 21.02.2014 DATE OF PRONOUNCEMENT 21.02.2014 O R D E R PER ASHA VIJAYARAGHAVAN, JUDICIAL MEMBER: BY THIS MISCELLANEOUS APPLICATION, ASSESSEE HAS REQUESTED FOR RECALLING THE EX - PARTE ORDER OF THE TRIBUNAL DATED 29.7.2013 IN ITS APPEAL, ITA NO.574/HYD/2013 FOR THE ASSESSMENT YEAR 2008 - 09. 2. IT IS STATED IN THIS APPLICATION OF THE ASSESSEE THAT THE HEARING NOTICE SENT BY THE REGISTRY OF THE TRIBUNAL WAS NOT RECEIVED BY THE ASSESSEE, AND THUS, SINCE THE ASSESSEE WAS NOT EVEN AWARE OF THE POSTING/HEARING OF THE APPEAL ON 29.7.2013, IT COULD NOT INSTRUCT ITS AUTHORISED REPRESENTATIVE TO APPEAR BEFORE THE TRIBUNAL. SINCE THE MA NO. 1 2 /HYD/20 14 ( IN ITA NO. 574 /.HYD/20 12 ) M/S. FRIZAIR PRIVATE LIMITED, HYDERABAD 2 DEFAULT IN NOT CAUSING APPEARANCE ON THE SCHEDULED DATE OF HEARING ON THE APPEAL WAS UNINTENTIONAL, IT IS PRAYED THAT ORDER OF THE TRIBUNAL DATED 29.7.2013 MAY BE RECALLED AND THE APPEAL MAY BE POSTED FOR FRESH HEARING AND DISPOSAL ON MERITS. 3. THE LEARNED DEPARTMENTAL REPRESENTATIVE HAS OPPOSED THE SUBMISSIONS OF THE LEARNED COUNSEL FOR THE ASSESSEE. 4. WE HAVE HEARD THE PARTIES. IN THE FACTS OF THE CASE, WE ARE OF T HE VIEW THAT THERE WAS REASONABLE CAUSE FOR THE ASSESSEE FOR NOT APPEARING ON THE DATE OF HEARING BEFORE THE TRIBUNAL AND ACCORDINGLY, THE EX - PARTE ORDER OF THIS TRIBUNAL DATED 29.7.2013 IN ITA NO.574/HYD/2012, IS RECALLED, AND THE SAID APPEAL IS POSTED FO R FRESH HEARING AND DISPOSAL ON 22.5.2014. AS THE SAID DATE HAS ALREADY BEEN PRONOUNCED IN THE OPEN COURT, AT THE CONCLUSION OF HEARING ON THIS APPLICATION, NO SEPARATE NOTICE OF HEARING IS NECESSARY. 5. IN THE RESULT, MISCELLANEOUS APPLICATION OF THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE COURT ON THE CONCLUSION OF HEARING ON THE MISCELLANEOUS APPLICATION ON 21.02.2014 SD/ - SD/ - (CHANDRA POOJARI) (ASHA VIJAYARAGHAVAN) ACCOUNTANT MEMBER JUDICIAL MEMBER DT/ - 21 ST FEBRUARY, 201 4 COPY FORWARDED TO: 1. M/S. FRIZAIR PRIVATE LIMITED, C/O. M/S. GANDHI & GANDHI , CHARTERED ACCOUNTANTS, 1002 PAIGAH PLAZA, HYDERABAD 500 063 MA NO. 1 2 /HYD/20 14 ( IN ITA NO. 574 /.HYD/20 12 ) M/S. FRIZAIR PRIVATE LIMITED, HYDERABAD 3 2. DY. COMMISSIONER OF INCOME - TAX CIRCLE 1(3) , HYDERABAD 3. COMMISSIONER OF INCOME - TAX(APPEALS ), I HYDERABAD 4. COMMISSIONER OF INCOME - TAX I L HYDERABAD 5. DEPARTMENTAL REPRESENTATIVE, ITAT, HYDERABAD. B.V.S.