Bharat Sanchar Nigam Pvt.Ltd, Hyderabad V. DCIT, Circle-5(1), Hyderabad

MA 13/HYD/2012

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 7782 (ITAT-HYDERABAD)
• Duration Of Justice: 1 month(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 10-02-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: misc
• Appeal Filed On: 09-01-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: V SRINIVAS
• Assessee Lawyers: T VENKATESWARA RAO
• 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 M.A. NO. 13/HYD/2012 IN I.T.A. NO. 635/HYD/2011 ASSESSMENT YEAR : 2009-10 M/S. BHARAT SANCHAR NIGAM LTD., SECUNDERABAD PAN: AABCB5576G V S. DY. COMMISSIONER OF INCOME - TAX, CIRCLE-15(1), HYDERABAD APPELLANT RESPONDENT APPELLANT BY: SHRI T. VENKATESWARA RAO RESPONDENT BY: SHRI V. SRINIVAS DATE OF HEARING: 10 . 02 .201 2 DATE OF PRONOUNCEMENT: 10.02.2012 O R D E R PER CHANDRA POOJARI, AM: BY THIS MISCELLANEOUS APPLICATION, THE ASSESSEE SE EKS RECALLING OF TRIBUNAL'S EX-PARTE ORDER DATED 11 TH OCTOBER, 2011 IN I.T.A. NO. 635/HYD/2011 FOR ASSESSMENT YEAR 2009-10 . 2. THE COUNSEL FOR THE ASSESSEE SUBMITTED THAT MR. T. VENKATESWARA RAO, CA, WHO WAS TO ATTEND ON BEHALF O F THE ASSESSEE BEFORE THE TRIBUNAL ON 11.10.2011 HAD FALL EN SICK WITH BREATHLESSNESS BECAUSE OF ARTERIAL HYPERTROPHY DURI NG THAT TIME AND WAS NOT IN A POSITION NEITHER TO APPLY FOR AN A DJOURNMENT OR TO ACT UPON THE APPEAL IN ANY WAY. HE SUBMITTED TH AT THE COUNSEL WAS PREVENTED BY A REASONABLE CAUSE AND PRAYED FOR ONE MORE OPPORTUNITY TO CONTEND THE CASE ON MERITS. 3. THE LEARNED DR HAS NO SERIOUS OBJECTION FOR THE PRO POSITION OF THE ASSESSEE'S COUNSEL. 4. WE HAVE HEARD BOTH THE PARTIES AND PERUSED THE MATE RIAL ON RECORD. WE FIND THE ASSESSEE WAS PREVENTED BY A RE ASONABLE CAUSE M.A. NO. 13/HYD/2012 M/S. BHARAT SANCHAR NIGAM LTD. ======================== 2 IN ATTENDING BEFORE THE TRIBUNAL ON THE DATE OF HEA RING AS HE HAD FALLEN SICK SERIOUSLY. WE, THEREFORE, ARE INCLINED TO RECALL THE EX- PARTE ORDER OF THE TRIBUNAL IN I.T.A. NO. 635/HYD/2 011 DATED 11.10.2011. THE REGISTRY IS DIRECTED TO POST THE C ASE FOR HEARING ON 16 TH MAY, 2012. NO NOTICE OF HEARING SHALL BE SENT AS THE SAME WAS ANNOUNCED IN THE OPEN COURT AND THIS ORDER ITSE LF WILL SERVE AS A NOTICE OF HEARING. 5. IN THE RESULT, MA OF THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 10 TH FEBRUARY, 2012. SD/ - (ASHA VIJAYARAGHAVAN) JUDICIAL MEMBER SD/ - (CHANDRA POOJARI) ACCOUNTANT MEMBER HYDERABAD, DATED THE 10 TH FEBRUARY, 2012 COPY FORWARDED TO: 1. M/S. BHARATH SANCHAR NIGAM LTD., 4 TH FLOOR, CTO BUILDING, MG ROAD, SECUNDERABAD. 2. THE DEPUTY COMMISSIONER OF INCOME - TAX, CIRCLE - 15(1), HYDERABAD. 3. THE CIT - II, HYDERABAD. 4 . THE CIT (TDS), HYDERABAD 5 . THE DR A BENCH, ITAT, HYDERABAD TPRAO