M/s Kumara Homes Pvt. ltd., Hyderabad V. ITO, Hyderabad

MA 170/HYD/2010

• Counselvise Citation: [2010] 123 COUNSELVISE.COM (IT) 4929 (ITAT-HYDERABAD)
• Duration Of Justice: 1 month(s) 6 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 17-09-2010
• Appeal Filed By: Assessee
• Bench Allotted: B
• Assessment Year: misc
• Appeal Filed On: 11-08-2010
• Court: TRIBUNAL
• Department Lawyers: AMLAN THIRPATHY
• Assessee Lawyers: V RAGHAVENDRA RAO

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH B', HYDERABAD BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI AKBER BASHA, ACCOUNTANT MEMEBR MA NO. 170/HYD/2010 (ARISING OUT OF ITA NO. 454/HYD/2010) ASSESSMENT YEAR 2005-06 M/S. KUMARA HOMES PRIVATE LIMITED., HYDERABAD PAN: AABCK5727A VS. ITO, WARD 2(1), HYDERABAD APPELLANT RESPONDENT APPELLANT BY: SHRI V. RAGHAVENDRA RAO RESPONDENT BY: SHRI AMLAN THIRPATHY O R D E R PER NRS GANESAN, JM: THE ASSESSEE FILED THE PRESENT MISCELLANEOUS APPLI CATION (MA) TO RECALL THE ORDER OF THIS TRIBUNAL DATED 14. 6.2010. 2. SHRI V. RAGHAVENDRA RAO, THE LEARNED COUNSEL FOR THE ASSESSEE SUBMITTED THAT AFTER RECEIVING THE NOTICE OF HEARING THE SAME WAS MISPLACED BY THE ASSESSEE. THEREFORE, IT COULD NOT BE SENT TO THE ASSESSEE'S COUNSEL. THEREFORE, THE ASS ESSEE COULD NOT APPEAR ON 14.6.2010 WHEN THE APPEAL WAS TAKEN U P FOR HEARING. THE LEARNED DR HAS NO SERIOUS OBJECTION F OR RECALLING THE ORDER OF THIS TRIBUNAL DATED 14.6.2010. 3. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS OF EITH ER SIDE AND ALSO PERUSED THE MATERIAL ON RECORD. THOUGH TH E NOTICE OF HEARING WAS RECEIVED THE ASSESSEE CLAIMS THAT THE S AME WAS MISPLACED. THEREFORE, IT COULD NOT BE SENT TO THE ASSESSEE'S COUNSEL. GIVING ONE MORE OPPORTUNITY TO THE ASSESS EE TO ARGUE THE CASE ON MERIT MAY NOT PREJUDICE THE INTEREST OF THE REVENUE IN ANY WAY. IN OUR OPINION, GIVING ONE MORE OPPORT UNITY TO THE ASSESSEE TO ARGUE THE CASE ON MERIT WOULD DEFINITEL Y PROMOTE THE CAUSE OF JUSTICE. BY TAKING INTO CONSIDERATION THE MISPLACEMENT MA NO. 170/HYD/2010 M/S. KUMARA HOMES PVT. LTD. =============== 2 OF NOTICE OF HEARING RECEIVED BY THE ASSESSEE, IN O UR OPINION, GIVING AN OPPORTUNITY TO THE ASSESSEE TO ARGUE THE CASE ON MERIT WOULD MEET THE ENDS OF JUSTICE. 4. ACCORDINGLY, WE RECALL THE ORDER OF THIS TRIBUNA L DATED 14.6.2010 AND RESTORE THE APPEAL IN I.T.A. NO. 454/ HYD/2010 ON THE FILE OF THIS TRIBUNAL. WE DIRECT THE REGIST RY TO POST THE APPEAL FOR FINAL DISPOSAL ON 8.12.2010 BEFORE A REG ULAR BENCH. WE MAKE IT CLEAR THAT SINCE THE DATE OF HEARING WAS ANNOUNCED IN THE OPEN COURT IN THE PRESENCE OF BOTH THE PARTI ES, THERE IS NO NEED FOR ISSUE OF NOTICE ONCE AGAIN. THE COPY OF T HIS ORDER SHALL BE TREATED AS NOTICE OF HEARING ON 8.12.2010. 5. WITH THE ABOVE OBSERVATIONS, THE MA STANDS ALLOW ED. ORDER PRONOUNCED IN THE OPEN COURT ON 17TH SEPTEMBER, 2010. SD/- (AKBER BASHA) ACCOUNTANT MEMBER SD/- (N.R.S. GANESAN) JUDICIAL MEMBER HYDERABAD, DATED 17TH SEPTEMBER, 2010 TPRAO COPY FORWARDED TO: 1. M/S. KUMARA HOMES (P) LTD., 14, AVENUE-4, BANJAR A HILLS, HYDERABAD-34. 2. INCOME-TAX OFFICER, WARD 2(1), HYDERABAD 3. THE CIT(A)-III, HYDERABAD 4 THE CIT-II, HYDERABAD 5. THE DR B BENCH, ITAT, HYDERABAD