M/s. M. Janakiram & others, Hyderabad V. ACIT, Circle-9(1), Hyderabad

MA 124/HYD/2013

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 0567 (ITAT-HYDERABAD)
• Duration Of Justice: 2 month(s) 17 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 26-07-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: misc
• Appeal Filed On: 09-05-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R LAXMAN
• Assessee Lawyers: B SATYANARAYANA MURTHY
• 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 MA NO. 124/HYD/2013 IN ITA NO. 1802/HYD/2012 A.Y. 2006-07 M/S. M. JANAKIRAM & OTHERS, HYDERABAD PAN: AAKFM0800A VS. THE ASST. CIT CIRCLE-9(1) HYDERABAD APPELLANT RESPONDENT APPELLANT BY: SRI B. SATYANARAYANA MURTHY RESPONDENT BY: SRI R. LAXMAN DATE OF HEARING: 2 6.0 7 .2013 DATE OF PRONOUNCEMENT: 2 6.0 7 .2013 O R D E R PER CHANDRA POOJARI, AM: BY THIS MISCELLANEOUS APPLICATION (MA) THE ASSESSE E SEEKS RECALL OF THE EX-PARTE ORDER OF THE TRIBUNAL IN ITA NO. 1802/HYD/ 2012 DATED 6.3.2013. 2. THE LEARNED AR SUBMITTED THAT THE NOTICE FIXING HEA RING OF THE APPEAL ON 6.3.2013 WAS NOT RECEIVED BY THE ASSE SSEE AS IT HAS CLOSED BUSINESS OF THE FIRM LONG BACK AND NOT CARRY ING ON ANY ACTIVITY FROM THE OLD OFFICE. THE AR FURTHER SUBM ITTED THAT THE TAX CONSULTANTS OF THE ASSESSEE, M/S. VENUGOPAL & C HENOY, CAS ALSO DID NOT RECEIVE THE NOTICE. HE SUBMITTED THAT DUE TO CHANGE OF ADDRESS THE ASSESSEE COULD NOT RECEIVE THE NOTICE O F HEARING FIXING THE APPEAL FOR HEARING ON 6.3.2013. ACCORDINGLY, H E PRAYED THAT THE EX-PARTE ORDER OF THE TRIBUNAL BE RECALLED AND THE ASSESSEE MAY BE GIVEN ONE MORE OPPORTUNITY TO CONTEST ITS CA SE ON MERIT. 3. THE LEARNED DR DID NOT RAISE ANY SERIOUS OBJECTION FOR THE PROPOSITION OF THE AR. MA NO. 124/HYD/2013 M/S. M. JANAKIRAM & OTHERS ====================== 2 4. WE HAVE HEARD BOTH THE PARTIES AND PERUSED THE MATE RIAL ON RECORD. WE HAVE GONE THROUGH THE AFFIDAVIT FILED B Y MR. M. JANAKIRAM, PARTNER OF THE ASSESSEE FIRM. WE ARE OF THE OPINION THAT THE ASSESSEE IS PREVENTED BY REASONABLE CAUSE IN APPEARING BEFORE THE TRIBUNAL ON THE SCHEDULED DATE OF HEARIN G. WE, THEREFORE, RECALL THE EXP-PARTE ORDER OF THE TRIBUN AL DATED 6.3.2013 AND THE APPEAL IN ITA NO. 1802/HYD/2012 IS HEREBY R ESTORED ON THE FILE OF THE TRIBUNAL. THE REGISTRY OF THE TRIB UNAL IS DIRECTED TO POST THE ABOVE APPEAL FOR HEARING ON 7.11.2013. NO NOTICE OF HEARING WILL BE SENT TO THE PARTIES AND THIS ORDER ITSELF WOULD SERVE AS A NOTICE OF HEARING. 5. IN THE RESULT, MA BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 26 TH JULY, 2013. SD/ - (ASHA VIJAYARAGHAVAN) JUDICIAL MEMBER SD/ - (CHANDRA POOJARI) ACCOUNTANT MEMBER HYDERABAD, DATED THE 26 TH JULY, 2013 COPY FORWARDED TO: 1. M/S. M. JANAKIRAM & OTHERS, 23 - 18, GADDIANNARAM, DILSUKHNAGAR, HYDERABAD. 2. THE ASST. CIT, CIRCLE - 9(1), HYDERABAD. 3. THE CIT(A) - IV, HYDERABAD. 4. THE CIT - IV, HYDERABAD. 5. THE DR A BENCH, ITAT, HYDERABAD. TPRAO