Bhavani HIre Purchase & Finance, Karimnagar V. ITO, Ward-4, Karimnagar

MA 143/HYD/2012

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 9034 (ITAT-HYDERABAD)
• Duration Of Justice: 1 month(s) 13 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 10-08-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2006-2007
• Appeal Filed On: 27-06-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: DAYASAGAR
• Assessee Lawyers: C P RAMASWAMY
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL 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. 143/HYD/2012 ARISING OUT OF I.T.A. NO. 1333/HYD/2010 ASSESSMENT YEAR 2006-07 M/S. BHAVANI HIRE PURCHASE & FINANCE, KARIMNAGAR PAN: AAEFB6152E VS. VS. VS. VS. THE INCOME - TAX OFFICER WARD-4 KARIMNAGAR-505 001 APPELLANT APPELLANT APPELLANT APPELLANT RESPONDENT RESPONDENT RESPONDENT RESPONDENT APPELLANT BY: SRI C.P. RAMA SWAMY RESPONDENT BY: SRI DAYA SAGAR DATE OF HEARING: 27.07.2012 DATE OF PRONOUNCEMENT: 10.08.2012 O R D E R O R D E R O R D E R O R D E R PER CHANDRA POOJARI, AM: PER CHANDRA POOJARI, AM: PER CHANDRA POOJARI, AM: PER CHANDRA POOJARI, AM: BY THIS MISCELLANEOUS APPLICATION (MA), THE ASSESS EE IS SEEKING RECALL OF EX-PARTE ORDER OF THE TRIBUNAL IN ITA NO. 1333/HYD/2010 DATED 3.10.2011 FOR A.Y. 2006-07. 2. THE LEARNED AR SUBMITTED THAT NO NOTICE OF HEARING WAS RECEIVED BY THE ASSESSEE FIXING THE CASE FOR HEARIN G ON 3.10.2011 AND THERE WAS NO FAULT ON THE PART OF THE ASSESSEE IN NOT APPEARING BEFORE THE TRIBUNAL ON THE SCHEDUL ED DATE OF HEARING. THE AR PRAYED THAT THE EX-PARTE ORDER OF THE TRIBUNAL MAY BE RECALLED AND THE ASSESSEE BE PROVID ED WITH ANOTHER OPPORTUNITY FOR CONTESTING ITS CASE ON MERI T. 3. THE LEARNED DR HAS NO SERIOUS OBJECTION FOR THE ABO VE PROPOSITION OF THE AR OF THE ASSESSEE. M.A. NO. 143/HYD/2012 M/S. BHAVANI HIRE PURCHASE & FINANCE ============================== 2 4. WE HAVE HEARD BOTH THE PARTIES AND PERUSED THE MATERIAL ON RECORD. WE FIND THE ASSESSEE WAS PREVE NTED BY A REASONABLE CAUSE IN NOT APPEARING BEFORE THE TRIBUN AL ON THE SCHEDULED DATE OF HEARING I.E., ON 3.10.2011. ACCO RDINGLY, THE ORDER OF THE TRIBUNAL IN ITA NO. 1333/HYD/2010 DATED 3.10.2011 IS RECALLED AND THE MATTER IS RESTORED BA CK TO THE FILE OF THE TRIBUNAL. THE REGISTRY OF THE TRIBUNAL IS DIRECTED TO POST THE APPEAL FOR HEARING ON 1.11.2012. NO NOTIC E OF HEARING SHALL BE SENT TO THE PARTIES AND THIS ORDER WILL SERVE AS A NOTICE OF HEARING. 5. IN THE RESULT, MA BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 10 TH AUGUST, 2012. SD/ SD/ SD/ SD/ - -- - (ASHA VIJAYARAGHAVAN) (ASHA VIJAYARAGHAVAN) (ASHA VIJAYARAGHAVAN) (ASHA VIJAYARAGHAVAN) JUDICIAL MEMBER JUDICIAL MEMBER JUDICIAL MEMBER JUDICIAL MEMBER SD/ SD/ SD/ SD/ - -- - (CHANDRA POOJARI) (CHANDRA POOJARI) (CHANDRA POOJARI) (CHANDRA POOJARI) A AA ACCOUNTANT MEMBER CCOUNTANT MEMBER CCOUNTANT MEMBER CCOUNTANT MEMBER HYDERABAD, DATED 10 TH AUGUST, 2012 TPRAO COPY FORWARDED TO: 1. M/S. BHAVANI HIRE PURCHASE & FINANCE, C/O. M/S. G.S . MADHAVA RAO & CO., CHARTERED ACCOUNTANTS, H. NO. 11 - 26-54, SUDHAMA BUILDING, M.G. ROAD, WARANGAL-12. 2. THE INCOME - TAX OFFICER, WARD - 4, KARIMNAGAR. 3. THE CIT(A) - III, HYDERABAD. 4. THE CIT - 2, HYDERABAD. 5. THE DR B BENCH, ITAT, HYDERABAD