M/s. Gareeb Guide, Hyderabad V. Director of Income Tax (Exemptions), Hyderabad

MA 132/HYD/2013

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 0559 (ITAT-HYDERABAD)
• Duration Of Justice: 2 month(s) 11 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 21-06-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2011-2012
• Appeal Filed On: 10-04-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: AMISHA S GUPT
• Assessee Lawyers: S CHAKRAPANI
• Keywords: Reasonable cause

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. 132/HYD/2013 IN ITA NO. 1559/HYD/2012 ASSESSMENT YEAR 2011-12 M/S. GAREEB GUIDE HYDERABAD PAN: AAHFG3708J VS. THE DIT (EXEMPTION) HYDERABAD APPELLANT RESPONDENT APPELLANT BY: SRI S. CHAKRAPANI RESPONDENT BY: SMT. AMISHA S. GUPT DATE OF HEARING: 21 .0 6 .2013 DATE OF PRONOUNCEMENT: 21 .0 6 .2013 O R D E R PER CHANDRA POOJARI, AM: THIS MISCELLANEOUS APPLICATION (MA) BY THE ASSESSE E IS SEEKING RECALL OF EX-PARTE ORDER OF THE TRIBUNAL DA TED 22.2.2013 IN ITA NO. 1559/HYD/2012 FOR A.Y. 2011-12. 2. THE PRESIDENT OF THE ASSESSEE, MS. G. BHARGAVI, FI LED A SWORN AFFIDAVIT WHEREIN SHE SUBMITTED THAT ON THE S CHEDULED DATE OF HEARING I.E., 17.1.2013 THE COUNSEL INSTRUC TED HIS ASSOCIATE TO REPRESENT THE CASE BEFORE THE TRIBUNAL . HOWEVER, ON THAT DATE THE ASSOCIATE OF THE COUNSEL COULD NOT ATTEND BEFORE THE TRIBUNAL IN TIME AS HE HAD TO COME FROM OUT OF STATION AS HE WENT TO HIS PLACE FOR SANKRANTI CELEBRATIONS. ACCO RDINGLY, THE LEARNED AR SUBMITTED THAT NON-REPRESENTATION BEFORE THE TRIBUNAL IS NOT WILFUL BUT DUE TO THE ABOVE REASON AND PRAYED THAT THE ASSESSEE BE GIVEN ONE MORE OPPORTUNITY TO CONTEST ITS CASE ON MERIT. MA NO. 132/HYD/2013 M/S. GAREEB GUIDE ================= 2 3. THE LEARNED DR DID NOT RAISE ANY SERIOUS OBJECTION FOR THE PROPOSITION OF THE AR. 4. WE HAVE HEARD BOTH THE PARTIES AND PERUSED THE AFFI DAVIT FILED BY THE PRESIDENT OF THE ASSESSEE. WE FIND TH E ASSESSEE WAS PREVENTED BY REASONABLE CAUSE AND NON-REPRESENTATIO N IS NOT WILFUL. WE, THEREFORE, RECALL THE EX-PARTE ORDER O F THE TRIBUNAL IN ITA NO. 1559/HYD/2012 DATED 22.02.2013 AND THE APPE AL OF THE ASSESSEE IS HEREBY RESTORED ON THE FILE OF THE TRIBUNAL. THE APPEAL IS NOW POSTED FOR HEARING ON 15.10.2013. NO NOTICE OF HEARING SHALL BE SENT TO THE PARTIES AND THIS ORDER ITSELF WOULD SERVE AS A NOTICE. 5. IN THE RESULT, MA BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 21 ST JUNE, 2013. SD/ - (ASHA VIJAYARAGHAVAN) JUDICIAL MEMBER SD/ - (CHANDRA POOJARI) ACCOUNTANT MEMBER HYDERABAD, DATED 21 ST JUNE, 2013 TPRAO COPY FORWARDED TO: 1. M/S. GAREEB GUIDE (THE VOLUNTARY ORGANISATION), C/O . SHRI D.V. RAO, LEGAL ADVISOR, 11/101, OLD MALAHAR, SAHAR A STATES, MANSOORABAD, LB NAGAR, HYDERABAD-500 068. 2. THE DIRECTOR OF INCOME - TAX (EXEMPTION), HYDERABAD. 3 . THE ADIT (EXEMPTION), HYDERABAD. 4 . THE DR ' B ' BENCH, ITAT, HYDERABAD