Ramky Infrastructure Ltd., Hyderabad V. Addl. CIT, Range-3, Hyderabad

MA 132/HYD/2012

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 8700 (ITAT-HYDERABAD)
• Duration Of Justice: 3 month(s) 2 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 20-07-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2007-2008
• Appeal Filed On: 17-04-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: AMISHA S GUPTA
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH B, HYDERABAD BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEM BER AND SAKTIJIT DEY, JUDICIAL MEMBER M.A. NO 132/HYD/2012 (IN ITA NO.1906/HYD/2011) : ASST. YEAR: 2007-08 RAMKY INFRASTRUCTURE LIMITED HYDERTABAD. (PAN AAACR 9627 B) V/S- ADDL.C IT, RANGE - 3, HYDERABAD. (APPLICANT) (RESPONDENT) APPLICANT BY : SHRI SAMUEL NAGADESI RESPONDENT BY : SRI AMISHA S. GUPTA DATE OF HEARING: 20-07-2012. DATE OF PRONOUNCEME NT: 20-07-2012 O R D E R PER SAKTIJIT DEY, JUDICIAL MEMBER: BY THIS MISC. APPLICATION, THE ASSESSEE IS SEEKING THE TRIBUNAL TO RECALL ITS ORDER PASSED IN ITA NO.1906/HYD/2 012 DATED 27 TH FEB. 2012 PERTAINING TO THE ASSESSMENT YEAR 2007-08. 2. THE LEARNED AUTHORIZED REPRESENTATIVE OF THE ASSE SSEE SUBMITTED THAT HE WAS HELD UP IN VISAKHAPATNAM ON ACC OUNT OF SOME ACADEMIC WORK AND COULD NOT BE IN A POSITION TO APPEAR BEFORE ITAT TO SUBMIT THE FACTS ON THE DATE OF HEARING OF THIS APPEAL . IT IS FURTHER SUBMITTED THAT IT WAS NEVER THE INTENTION OF THE ASSESSEE TO FOREGO THE PROSECUTION OF THIS APPEAL AND IT IS ONLY THE AR OF T HE ASSESSEE WHO WAS SUPPOSED TO APPEAR BEFORE THE TRIBUNAL WAS PREVENTED BY JUST AND REASONABLE CAUSE AND THEREFORE HE COULD NOT APPEAR ON T HE DATE OF HEARING OF THIS APPEAL BEFORE THE TRIBUNAL THE N ON-APPEARANCE OF THE M.A.NO.132 OF 2012 RANKY INFRASTRUCTURE LTD., HYD. ======================= 2 ASSESSEES REPRESENTATIVE WHEN THE APPEAL WAS CALLED FOR HE ARING ON 27- 2-2012 WAS UNDER UNAVOIDABLE CIRCUMSTANCES AS STATED IN IT S PETITION AND NOT DUE TO LACK OF INTEREST IN PROSECUTING THE APPE AL. 3. ON THE OTHER HAND, THE LEARNED DEPARTMENTAL REP RESENTATIVE OPPOSED THE CONTENTIONS OF THE LEARNED COUNSEL FOR THE A SSESSEE AND NOT AGREED WITH THE RECALLING OF THE TRIBUNAL ORDER IN T HE INSTANT CASE. 4. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS AND PERUSED THE MATERIAL AVAILABLE ON RECORD. AFTER CONSIDERING THE TOTALITY OF FACTS AND THE CIRCUMSTANCES OF THE CASE, WE FIND THAT THE ASSESSEE WAS PR EVENTED BY SUFFICIENT CAUSE FOR NON APPEARANCE ON THE DATE OF H EARING OF THIS APPEAL. THEREFORE, IN THE INTERESTS OF JUSTICE, WE RECAL L OUR ORDER DATED 27-2-2012 PASSED IN ITA NO.1906/HYD/2011 AND DIRECT THE REGISTRY TO FIX THIS APPEAL FOR FRESH HEARING ON 25-10-2012. THER E IS NO NECESSITY OF SERVING NOTICES TO THE PARTIES IN THIS REGARD. THIS ORDER OF THE TRIBUNAL MAY BE TREATED AS NOTICE OF HEARING AND NO SEPARATE N OTICES MAY BE SERVED TO THE PARTIES CONCERNED. WE DIRECT ACCORDINGLY. 5. IN THE RESULT, THE MISCELLANEOUS APPLICATION FILED BY T HE ASSESSEE STANDS ALLOWED. ORDER WAS PRONOUNCED IN THE COURT ON 20-07-2012. SD/ - CHANDRA POOJARI SD/- SAKTIJIT DEY ACCOUNTANT MEMBER JUDICIAL MEMBER. DATED: 20-07-2012. M.A.NO.132 OF 2012 RANKY INFRASTRUCTURE LTD., HYD. ======================= 3 COPY FORWARDED TO: 1. M/S.RAMKY INFRASTRUCTURE LTD., C/O SAMUEL NAGADESI, CA, 302, GREEN APARTMENTS, ERRAM MANZIL COLONY, PUNJAGUT TA, HYDERABAD. 2. 3. 4 5. JMR* ADDL.CIT, RANGE-3, HYDERABAD. CIT (A), GUNTUR. CIT, AP-III,, HYDERABAD. THE DR, ITAT, HYDERABAD.