M/s. Ghanshyamdas Gold Pvt.Ltd., Hyderabad V. ITO, Ward-2(2), Hyderabad

MA 165/HYD/2012

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 8975 (ITAT-HYDERABAD)
• Duration Of Justice: 23 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 14-09-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: misc
• Appeal Filed On: 22-08-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: NIVEDITA BISWAS
• Assessee Lawyers: GVVS MURTHY

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH A', HYDERABAD BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI SAKTIJIT DEY, JUDICIAL M EMBER MISC. APPLN. NO.139/HYD/2012 (IN ITA NO.205/HYD/10) : ASSTT. YEAR 2006-07 MISC. APPLN. NO.165/HYD/2012 (IN ITA NO.171/HYD/10) : ASSTT. YEAR 2006-07 M/S. GHANSHYAMDAS GOLD (PL)LTD, HYDERABAD ( PAN - AADFM 0073 G ) V/S. INCOME - TAX OFFICER, WARD - 2(2), HYDERABAD. (APPLICANT) (RESPONDENT) APPLICANT BY : SHRI GVVS MURTHY RESPONDENT BY : SMT. NIVEDITA BISWAS DATE OF HEARING 14.9.2012 DATE OF PRONOUNCEMENT 14.9.2012 O R D E R PER CHANDRA POOJARI, ACCOUNTANT MEMBER: BY THESE MISCELLANEOUS APPLICATIONS, ASSESSEE HAS REQUESTED FOR RECALLING THE EX-PARTE ORDER OF THE T RIBUNAL DATED 30.9.2010 IN CROSS-APPEALS, ITA NO.171/HYD/2010 OF THE REVENUE AND ITA NO.205/HYD./2010 OF THE ASSESSEE, FOR THE ASSE SSMENT YEAR 2006-07. 2. IT IS STATED IN THESE APPLICATIONS ACCOMPANIED BY THE AFFIDAVIT OF THE MANAGING PARTNER OF THE ASSESSEE F IRM THAT THE LEARNED COUNSEL FOR THE ASSESSEE HAS GIVEN AN APPLICATION F OR ADJOURNMENT, AS HE WAS GOING OUT OF STATION TO TIRUPATI, AND DESIRE D THE MANAGING PARTNER TO FILE THE SAME BEFORE THE TRIBUNAL, BUT T HE MANAGING PARTNER MA NO.139 & 165/HYD/2012 ( IN ITA NO.171 & 205/.HYD/2010) M/S. GHANSHYAMDAS GOLD P.LTD., HYD. 2 COULD NOT DO SO AS HIS CLOSE RELATION, VIZ. MATERNA L UNCLE, EXPIRED ON THE NEXT DAY. REITERATING THE JUSTIFICATION FOR TH E ABSENCE ON THE SCHEDULED DATE OF HEARING ON THESE APPEALS, LEARNED COUNSEL FOR THE ASSESSEE PRAYED FOR ACCEDING TO THE REQUEST FOR REC ALL OF THE EX-PARTE ORDER OF THE TRIBUNAL DATED 30.9.2010 IN THESE APPE ALS, AND FOR POSTING THE SAME FOR FRESH HEARING AND DISPOSAL ON MERITS. 3. THE LEARNED DEPARTMENTAL REPRESENTATIVE HAS OP POSED THE SUBMISSIONS OF THE LEARNED COUNSEL FOR THE ASSESSEE . 4. WE HAVE HEARD THE PARTIES. IN THE FACTS OF TH E CASE, WE ARE OF THE VIEW THAT THERE WAS SUFFICIENT CAUSE FOR THE ASSESSEE FOR NOT APPEARING ON THE DATE OF HEARING BEFORE THE TRIBUNA L AND ACCORDINGLY, THE EX-PARTE ORDER OF THIS TRIBUNAL DATED 30.9.2010 IN ITA NO.205/HYD/2010 OF THE ASSESSEE AND ITA LNOI.171/HY D/2010 OF THE REVENUE, IS RECALLED. THE DATE OF HEARING ON THE B OTH THESE APPEALS IS ANNOUNCED IN THE OPEN COURT AS 26 TH DECEMBER, 2012. THERE IS NO NECESSITY FOR SERVING NOTICE OF HEARING ON THE PART IES SEPARATELY. 5. IN THE RESULT, BOTH THE MISCELLANEOUS APPLICAT IONS OF THE ASSESSEE ARE ALLOWED. ORDER PRONOUNCED IN THE COURT ON THE CONCLUSION OF HEARING ON THE MISCELLANEOUS APPLICATION ON 14.9.20 12 SD/- SD/- (SAKTIJIT DEY) (CHANDRA POOJARI) JUDICIAL MEMBER ACCOUNTANT MEMBER DT/- 14TH SEPTEMBER, 2012 MA NO.139 & 165/HYD/2012 ( IN ITA NO.171 & 205/.HYD/2010) M/S. GHANSHYAMDAS GOLD P.LTD., HYD. 3 COPY FORWARDED TO: 1. M/S. GHANSHYAMDAS GOLD (P)LTD, C - 1, MAYUR KUSHAL COMPLEX, GUNFOUNDRY, HYDERABAD-500 001 2. INCOME - TAX OFFICER, WARD - 2(2) HYDERABAD 3. COMMISSIONER OF INCOME - TAX(APPEALS) - III, HYDERABAD. 4. COMMISSIONER OF INCOME - TAX II HYDERABAD 5. DEPARTMEN TAL REPRESENTATIVE, ITAT, HYDERABAD. B.V.S.