M/s. Ushodaya Enterprises Ltd., Hyderabad V. Dy.CIT, Circle-16(2), Hyderabad

MA 141/HYD/2013

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 0557 (ITAT-HYDERABAD)
• Duration Of Justice: 2 month(s) 1 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 21-06-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2002-2003
• Appeal Filed On: 19-04-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: GOPINATH
• Assessee Lawyers: V SIVA KUMAR
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH B', HYDERABAD BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI SAKTIJIT DEY, JUDICIAL MEMBER MA NO. 140/HYD/2013 IN ITA NO. 411/HYD/2010 A.Y. 2006-07 MA NO. 141/HYD/2013 IN ITA NO. 1241/HYD/2008 A.Y. 2002-03 MA NO. 142/HYD/2013 IN ITA NO. 591/HYD/2010 A.Y. 2003-04 MA NO. 143/HYD/2013 IN ITA NO. 1429/HYD/2008 A.Y. 2004-05 MA NO. 144/HYD/2013 IN ITA NO. 676/HYD/2009 A.Y. 2005-06 M/S. USHODAYA ENTERPRISES LTD. HYDERABAD PAN: AAACU 2690P VS. THE DCIT CIRCLE-16(2) HYDERABAD APPELLANT RESPONDENT APPELLANT BY: SRI V. SIVA KUMAR RESPONDENT BY: SRI GOPINATH DATE OF HEARING: 21 .0 6 .2013 DATE OF PRONOUNCEMENT: 21 .0 6 .2013 O R D E R PER CHANDRA POOJARI, AM: BY THE ABOVE MISCELLANEOUS APPLICATIONS (MAS) THE ASSESSEE IS SEEKING RECALL OF EX-PARTE ORDER OF THE TRIBUNAL IN ITA NOS. 411/HYD/2010, 1241/HYD/2008, 591/HYD/2010, 142 9/ HYD/2008 AND 676/HYD/2009 DATED 13 TH JUNE, 2011 WHEREIN THE TRIBUNAL DISMISSED APPEALS OF THE ASSESSEE FOR WANT OF PROSECUTION. MA NO. 140/HYD/2013 & ORS. M/S. USHODAYA ENTERPRISES LTD. ======================== 2 2. THE LEARNED AR SUBMITTED THAT IN THE PROCESS OF ENG AGING A NEW ADVOCATE, AS THE EARLIER ADVOCATED DISCONTINU ED, THERE WAS A TIME GAP AND INADVERTENTLY DATE OF HEARING OF THE APPEALS WAS NOT INTIMATED TO THE NEWLY ENGAGED AR. BUT FOR THE ABOVE LAPSE, THERE IS NO NEGLIGENCE ON THE PART OF THE AS SESSEE AND IT IS VERY MUCH INTERESTED IN PROSECUTING ITS APPEALS BEF ORE THE TRIBUNAL. ACCORDINGLY, HE PRAYED THAT ONE MORE OPP ORTUNITY MAY BE GIVEN TO THE ASSESSEE TO CONTEST ITS CASES B EFORE THE TRIBUNAL IN THE INTEREST OF JUSTICE AND FAIR PLAY. 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 MATE RIAL ON RECORD. WE ARE SATISFIED WITH THE REASONS GIVEN BY THE ASSESSEE AND WE UNDERSTAND THAT THE ASSESSEE IS PRE VENTED BY REASONABLE CAUSE. WE, THEREFORE, RECALL THE EX-PAR TE ORDER OF THE TRIBUNAL IN ITA NOS. 411/HYD/2010, 1241/HYD/2008, 5 91/ HYD/2010, 1429/HYD/2008 AND 676/HYD/2009 DATED 13 TH JUNE, 2011 AND THE APPEALS OF THE ASSESSEE ARE REST ORED ON THE FILE OF THE TRIBUNAL. THE NEXT HEARING OF THE APPEA LS WILL BE ON 15.10.2013. NO NOTICE OF HEARING SHALL BE SENT TO THE PARTIES AND THIS ORDER ITSELF WOULD SERVE AS NOTICE OF HEAR ING. 5. IN THE RESULT, ALL THE MAS OF THE ASSESSEE ARE ALLO WED. ORDER PRONOUNCED IN THE OPEN COURT ON 21 ST JUNE, 2013. SD/ - (SAKTIJIT DEY) JUDICIAL MEMBER SD/ - (CHANDRA POOJARI) ACCOUNTANT MEMBER HYDERABAD, DATED 21 ST JUNE, 2013 TPRAO MA NO. 140/HYD/2013 & ORS. M/S. USHODAYA ENTERPRISES LTD. ======================== 3 COPY FORWARDED TO: 1 . M/S. USHODAYA ENTERPRISES LTD., 6 - 3 - 570, SOMAJIGUDA, HYDERABAD. 2. THE DCIT, CIRCLE - 16(2), HYDERABAD. 3 . THE CIT(A) - V, HYDERABAD. 4. THE CIT - IV, HYDERABAD. 5 . THE DR ' B ' BENCH, ITAT, HYDERABAD