M/s. Madhupala Estates Pvt.Ltd, Hyderabad V. DCIT, Circle-16(2), Hyderabad

MA 14/HYD/2012

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 7783 (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: B
• Assessment Year: misc
• Appeal Filed On: 09-01-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SURESH BATTINI

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH B', HYDERABAD BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. ASHA VIJAYARAGHAVAN, JUDICIAL MEMBER M.A. NO. 14/HYD/2012 IN I.T.A. NO. 110/HYD/2010 ASSESSMENT YEAR : 2002-03 M/S. MADHUPALA ESTATES PVT. LTD., HYDERABAD PAN: AADCS2196P V S. DY. COMMISSIONER OF INCOME - TAX, CIRCLE-16(2) HYDERABAD. APPELLANT RESPONDENT APPELLANT BY: SHRI A. SRINIVAS RESPONDENT BY: SHRI SURESH BATTINI 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 15.7.2 010 IN I.T.A. NO. 110/HYD/2010 FOR ASSESSMENT YEAR 2002-03. 2. THE LEARNED COUNSEL FOR THE ASSESSEE SUBMITTED THAT ASSESSEE'S APPEAL WAS POSTED FOR HEARING ON 15.7.20 10 AND ON THAT DATE NONE APPEARED ON BEHALF OF THE ASSESSEE WHICH RESULTED IN EX- PARTE DISMISSAL OF THE ASSESSEE'S APPEAL. THE LEAR NED COUNSEL SUBMITTED THAT THE CASE WAS ENTRUSTED TO A FIRM OF CHARTERED ACCOUNTANTS AND THE NOTICE FOR HEARING FOR 15.7.201 0 WAS NOT RECEIVED DUE TO A MISTAKE IN THE ADDRESS WHICH WAS WRITTEN AS 1- 13-113/12A INSTEAD OF 11-3-113/12/A. THERE IS VALI D REASON FOR NON-APPEARANCE ON THE DATE OF HEARING. THE COUNSEL FURTHER SUBMITTED THAT THE ASSESSEE IS VERY MUCH INTERESTED TO PROSECUTE ITS CASE AND PRAYED FOR ONE MORE OPPORTUNITY TO BE GIVEN TO THE ASSESSEE IN THE INTEREST OF JUSTICE. 3. THE LEARNED DR HAS NO SERIOUS OBJECTION FOR THIS PR OPOSITION. M.A. NO. 14/HYD/2012 M/S. MADHUPALA ESTATES PVT. LTD. ========================= 2 4. WE HAVE HEARD BOTH THE PARTIES AND PERUSED THE MATE RIAL ON RECORD. WE FIND THERE IS A MISTAKE IN THE IN THE A DDRESS WHICH WAS WRITTEN IN THE COMMUNICATION SENT BY THE TRIBUNAL. WE ARE OF THE OPINION THAT THE ASSESSEE IS PREVENTED BY A REASONA BLE CAUSE IN APPEARING BEFORE THE TRIBUNAL ON 15.7.2010. WE, TH EREFORE, RECALL THE EX-PARTE ORDER OF THE TRIBUNAL IN I.T.A. NO. 11 0/HYD/2010 DATED 15.7.2010. THE REGISTRY IS DIRECTED TO POST THE CASE 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 O RDER ITSELF 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. MADHUPALA ESTATES PVT. LTD., 11 - 3 - 113/12/A, KOTHAPET, RAMAKRISHNA PURAM X ROADS, HYDERABAD. 2. THE DEPUTY COMMISSIONER OF INCOME - TAX, CIRCLE - 16(2), HYDERABAD. 3. THE CIT(A) - V, HYDERABAD. 4 . THE CIT CONCERNED, HYDERABAD. 5 . THE DR B BENCH, ITAT, HYDERABAD TPRAO