Sri Harsha Constructions, Hyderabad V. ACIT, Circle-6(1), Hyderabad

MA 162/HYD/2012

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 9386 (ITAT-HYDERABAD)
• Duration Of Justice: 2 month(s) 8 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 05-10-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: misc
• Appeal Filed On: 27-07-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: M H NAIK
• Assessee Lawyers: K A SAI PRASAD

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH A', HYDERABAD BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI SAKTIJIT DEY, JUDICIAL MEMBER MA NO. 162/HYD/2012 ARISING OUT OF ITA NO. 1139/HYD/2011 ASSESSMENT YEAR : 2007-08 THE ACIT CIRCLE-6(1) HYDERABAD V S. M/S. SRI HARSHA CONSTRUCTIONS HYDERABAD PAN: AACFS8025M APPELLANT RESPONDENT APPELLANT BY: SHRI K.A. SAI PRASAD RESPONDENT BY: SRI M.H. NAIK DATE OF HEARING: 05 . 10 .201 2 DATE OF PRONOUNCEMENT: 05 . 10 .201 2 O R D E R PER CHANDRA POOJARI, AM: THIS MISCELLANEOUS APPLICATION (MA) BY THE ASSESSE E IS SEEKING RECALL OF THE ORDER OF THE TRIBUNAL DATED 4 TH OCTOBER, 2011 IN ITA NO. 1139/HYD/2011 WHEREIN THE TRIBUNAL DECIDED THE APPE AL OF THE REVENUE WITHOUT REPRESENTATION FROM THE ASSESSEE'S SIDE. 2. THE LEARNED AR SUBMITTED THAT THE CROSS APPEAL FILE D BY THE ASSESSEE IS POSTED FOR HEARING ON 16.10.2012 AND TH E ASSESSEE WANTS TO PROSECUTE THE APPEAL FILED BY THE REVENUE ALSO A LONG WITH ITS APPEAL AND PRAYED THAT THE EX-PARTE ORDER PASSED BY THE TRIBUNAL MAY BE RECALLED AND POSTED FOR HEARING ALONG WITH T HE ASSESSEE'S APPEAL. 3. THE LEARNED DR NOT SERIOUSLY OPPOSED THE ARGUMENT O F THE ASSESSEE'S COUNSEL. 4. WE HAVE HEARD BOTH THE PARTIES AND PERUSED THE MATE RIAL ON RECORD. IN THIS CASE THE TRIBUNAL DECIDED THE APPE AL FILED BY THE REVENUE FOR THE A.Y. 2007-08 WITHOUT REPRESENTATION FROM THE MA NO. 162/HYD/2012 M/S. SRI HARSHA CONSTRUCTIONS ======================== 2 ASSESSEE'S SIDE AND THE ASSESSEE'S APPEAL IS PENDIN G BEFORE THIS TRIBUNAL WHICH IS POSTED FOR HEARING ON 16.10.2012. IN THE INTEREST OF JUSTICE, WE ARE OF THE OPINION THAT IT IS APPROP RIATE TO CONSIDER BOTH THE APPEALS SIMULTANEOUSLY. ACCORDINGLY, THE ORDER OF THE TRIBUNAL IN ITA NO. 1139/HYD/2011 DATED 4.10.2011 IS HEREBY RECALLED AND RESTORED ON THE FILE OF THE TRIBUNAL. THE REGISTRY OF THIS TRIBUNAL IS DIRECTED TO POST THE ABOVE APPEAL OF THE REVENUE FO R HEARING ON 16.10.2012 ALONG WITH THE APPEAL OF THE ASSESSEE. NO NOTICE OF HEARING SHALL BE SENT AND THIS ORDER ITSELF WILL SE RVE AS NOTICE OF HEARING ON BOTH THE PARTIES. 5. IN THE RESULT, THE MA FILED BY THE ASSESSEE IS ALLO WED. ORDER PRONOUNCED IN THE OPEN COURT ON 5 TH OCTOBER, 2012. SD/ - (SAKTIJIT DEY) JUDICIAL MEMBER SD/ - (CHANDRA POOJARI) ACCOUNTANT MEMBER HYDERABAD, DATED THE 5 TH OCTOBER, 2012 COPY FORWARDED TO: 1 . THE ACIT, CIRCLE - 6(1), HYDERABAD. 2. M/S. SRI HARSHA CONSTRUCTIONS, D. NO. 8 - 2 - 218, ROAD NO. 62, JUBILEE HILLS, HYDRABAD. 3. THE CIT(A) - I V, HYDERABAD. 4 . THE CIT - III, HYDERABAD 5 . THE DR A BENCH, ITAT, HYDERABAD TPRAO