Suguna Motors Private Limited, Warangal V. Dy.CIT, Circle-1, Warangal

MA 163/HYD/2013

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 0837 (ITAT-HYDERABAD)
• Duration Of Justice: 2 month(s) 4 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 30-08-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: misc
• Appeal Filed On: 25-06-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R LAXMAN
• Assessee Lawyers: S RAMA RAO
• Keywords: Reasonable cause

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. A.Y. APPELLANT RESPONDENT MA NO. 163/HYD/2013 IN ITA NO. 1212/HYD/2009 2000-01 M/S. SUGUNA MOTORS PVT. LTD., WARANGAL PAN: AAHCS4471N THE DCIT CIRCLE-1 WARANGAL MA NO. 164/HYD/2013 IN ITA NO. 1213/HYD/2009 2001-02 MA NO. 165/HYD/2013 IN ITA NO. 1214/HYD/2009 2002-03 MA NO. 166/HYD/2013 IN ITA NO. 1215/HYD/2009 2003-04 MA NO. 167/HYD/2013 IN ITA NO. 1216/HYD/2009 2004-05 MA NO. 168/HYD/2013 IN ITA NO. 1217/HYD/2009 2005-06 APPELLANT BY: SRI S. RAMA RAO RESPONDENT BY: SRI R. LAXMAN DATE OF HEARING: 30 .0 8 .2013 DATE OF PRONOUNCEMENT: 30.08.2013 O R D E R PER CHANDRA POOJARI, AM: BY THE ABOVE MISCELLANEOUS APPLICATIONS, THE ASSES SEE SEEKS RECALL OF THE EX-PARTE ORDER OF THE TRIBUNAL IN ITA NOS. 1212 TO 1217/HYD/2009 DATED 22 ND MARCH, 2011 FOR ASSESSMENT YEARS 2000-01 TO 2005-06 WHEREIN THE TRI BUNAL DISMISSED APPEALS OF THE ASSESSEE FOR WANT OF PROSE CUTION. 2. THE MANAGING DIRECTOR OF THE ASSESSEE SRI A. VIDYAS AGAR FILED A PETITION AND AN AFFIDAVIT STATING THAT WHEN THE APPEALS WERE POSTED ON EARLIER OCCASION ON 10.1.2011, THE C OUNSEL FOR THE ASSESSEE WAS PRESENT AND HE SOUGHT ADJOURNMENT. THE TRIBUNAL GRANTED ADJOURNMENT AND POSTED THE CASES F OR HEARING ON 22.3.2011 AND THE COMMUNICATION MIGHT HAVE BEEN SENT TO THE ADDRESS GIVEN IN FORM 36 FROM WHERE THE ASSESSE E DISCONTINUED THE BUSINESS DURING THE YEAR 2008 AND VACATED THE PREMISES. HE SUBMITTED THAT THE NON-APPEARANCE BEFO RE THE MA NOS. 163-168/HYD/2013 M/S. SUGUNA MOTORS PVT. LTD. ====================== 2 TRIBUNAL ON THE DATE OF HEARING WAS FOR THE REASON CITED ABOVE AND IS NOT INTENTIONAL. THE AR SUBMITTED THAT THE ASSESSEE IS INTERESTED IN PROSECUTING THE APPEALS AND PRAYED TH AT THE ASSESSEE MAY BE GIVEN ONE MORE OPPORTUNITY TO CONTE ST ITS CASE ON MERIT. 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 UNDERSTAND THAT THE ASSESSEE IS PREV ENTED BY REASONABLE CAUSE IN REPRESENTING ITS CASES BEFORE T HE TRIBUNAL. WE, THEREFORE, RECALL THE EX-PARTE ORDER OF THE TRI BUNAL IN ITA NOS. 1212 TO 1217/HYD/2009 DATED 22.3.2011 AND THE APPEALS OF THE ASSESSEE ARE HEREBY RESTORED ON THE FILE OF THE TRIBUNAL. THE REGISTRY OF THE TRIBUNAL IS DIRECTED TO POST TH E APPEALS FOR HEARING ON 10.12.2013. NO NOTICE OF HEARING SHALL BE SENT TO BOTH THE PARTIES AND THIS ORDER ITSELF WOULD SERVE AS A NOTICE OF HEARING. 5. IN THE RESULT, ALL THE MAS BY THE ASSESSEE ARE ALLO WED. ORDER PRONOUNCED IN THE OPEN COURT ON 30 TH AUGUST, 2013. SD/ - (SAKTIJIT DEY) JUDICIAL MEMBER SD/ - (CHANDRA POOJARI) ACCOUNTANT MEMBER HYDERABAD, DATED 30 TH AUGUST, 2013 TPRAO COPY FORWARDED TO: 1. M/S. SUGUNA MOTORS PVT. LTD., H. NO. 15 - 1 - 59/1, OPP. GOVT. POLYTECHNIC, AUTO NAGAR CROSS ROADS, WARANGAL . 2 . THE DCIT, CIRCLE - 1, WARANGAL 3 . THE CIT(A) - VI, HYDERABAD. 4 . THE CIT - VI, HYDERABAD. 5 . THE DR ' A ' BENCH, ITAT, HYDERABAD