Suryavanshi Spinning Mills Ltd, Hyderabad V. DCIT., Circle-3(2), Hyderabad

MA 171/HYD/2011

• Counselvise Citation: [2011] 123 COUNSELVISE.COM (IT) 6953 (ITAT-HYDERABAD)
• Duration Of Justice: 30 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 09-09-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: misc
• Appeal Filed On: 10-08-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: T DIWAKAR PRASAD
• Assessee Lawyers: V SHIV KUMAR

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH A, HYDERABAD BEFORE SHRI G.C. GUPTA, VICE PRESIDENT AND SHRI AKBER BASHA, ACCOUNTANT MEMBER M.A. NO.171/HYD/11 (IN ITA NO. 1379/HYD/10 ASST. YEAR 2005-06) M/S. SURYAVANSHI SPINNING MILLS LTD., HYDERABAD. PAN: AADCS 0820 J) V/S- DCIT, CIR-3(2), HYDERABAD. (APPLICANT) (RESPONDENT) APPLICANT BY : SHRI V. SHIV KUMAR RESPONDENT BY : SHRI T. DIWAKAR PRASAD O R D E R PER AKBER BASHA, ACCOUNTANT MEMBER: BY THIS MISC., APPLICATION, THE ASSESSEE IS SEEK ING THE TRIBUNAL TO RECALL ITS ORDER DATED 19-7-2011 PA SSED IN ITA NO.1379/HYD/2010 PERTAINING TO THE ASSESSMENT YEAR 2005-06. 2. THE LEARNED COUNSEL FOR THE ASSESSEE SUBMITTED THAT THE AUTHORIZED REPRESENTATIVE WHOM THE ASSESSE E COMPANY AUTHORIZED TO REPRESENT IT BEFORE THE TRIBUNAL RESI GNED IN APRIL, 2011. CONSEQUENTLY, THE ASSESSEE COMPANY AUTHORIZE D SRI V. SHIV KUMAR, ADVOCATE WHO PUT IN APPEARANCE BEFORE THE TR IBUNAL ON 4 TH M.A.NO. 171/HYD/11 SURYAVANSHISPINNING MILLS LTD.HYD. ============================ 2 JULY, 2011 AND AT HIS REQUEST, HEARING IN THE APPEA L WAS ADJOURNED TO 19 TH JULY, 2011. IT IS STATED THAT DUE TO ILL HEALTH, THE ASSESSEES REPRESENTATIVE GOT DELAYED AND COULD ARRIVE IN HYDE RABAD IN THE EARLY HOURS OF 19 TH JULY, 2011 AND REALIZING THAT HE MAY NOT BE ABLE TO ATTEND THE HEARING AND HE REQUESTED THE ASS ESSEE TO SEEK A SHORT ADJOURNMENT. ACCORDINGLY, A PETITION SEEKI NG ADJOURNMENT WAS FILED BY THE ASSESSEE ON 18 TH JULY, 2011. ON THE DATE OF HEARING, THE AUTHORIZED REPRESENTATIVE OF THE ASSES SEE COULD NOT REACH THE TRIBUNAL IN TIME TO BE PRESENT FOR THE HE ARING. THE TRIBUNAL FINDING THAT NONE WAS PRESENT AT THE TIME OF HEARING, DISMISSED THE APPEAL FOR NON-APPEARANCE. IT IS FU RTHER SUBMITTED THAT IT IS FULLY INTERESTED IN PROSECUTING THE APPE AL FILED BY IT BEFORE THE TRIBUNAL AND THE NON-APPEARANCE OF THE AUTHORIZ ED REPRESENTATIVE WHEN THE APPEAL WAS CALLED FOR HEARI NG WAS THE RESULT OF THE SPECIAL CIRCUMSTANCES DETAILED IN THE IR PETITION DATED 8 TH AUGUST, 2011 AND IT IS NOT WILLFUL OR WANTON. IN T HE CIRCUMSTANCES, IT IS REQUESTED TO RECALL ITS ORDER DATED 19-7-2011 PASSED IN ITA NO.1379/HYD/2010 AFTER AFFORDING AN O PPORTUNITY OF BEING HEARD TO THE ASSESSEE. 3. ON THE OTHER HAND, THE LEARNED DEPARTMENTAL REPRESENTATIVE OPPOSED THE CONTENTIONS OF THE COUNS EL FOR THE ASSESSEE IN RECALLING THE ORDER OF THE TRIBUNAL. 4. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS AND PERUSED THE MATERIAL AVAILABLE ON RECORD. AFTER GOING THROUGH THE TOTALITY OF FACTS AND THE CIRCUMSTANCES OF THE CASE, WE FIND THAT M.A.NO. 171/HYD/11 SURYAVANSHISPINNING MILLS LTD.HYD. ============================ 3 THE ASSESSEE WAS PREVENTED BY SUFFICIENT CAUSE AND THEREFORE, IN THE INTERESTS OF JUSTICE, WE RECALL OUR ORDER DATED 19-7-2011 PASSED IN ITA NO.1379/HYD/2010 AND DIRECT THE REGI STRY TO FIX THIS APPEAL FOR FRESH HEARING ON 10-1-2012. THERE IS NO NECESSITY OF SERVING NOTICES TO THE PARTIES IN THIS REGARD. THIS ORDER OF THE TRIBUNAL MAY BE TREATED AS NOTICE OF HEARING AND NO SEPARATE NOTICES MAY BE SERVED TO THE PARTIES CONCERNED. WE DIRECT ACCORDINGLY. 5. IN THE RESULT, THE MISCELLANEOUS APPLICATION F ILED BY THE ASSESSEE STANDS ALLOWED. ORDER WAS PRONOUNCED IN THE OPEN COURT ON 09 -09-2011. SD/- SD/- (G.C. GUPTA) (AKBER BASHA) VICE PRESIDENT ACCOUNTANT MEMBER. DATED: 09-09-2011. COPY FORWARDED TO: 1. SURYAVANSHI SPINNIGN MILLS, 105, 6 TH FLOOR, SURYA TOWERS, SARDAR PATEL ROAD, SECUNDERABAD. 2. DCIT, CIR-3(2), HYDERABAD. 3 4 5. CIT (A)-IV,HYDERABAD. CIT, AP, HYDERABAD. THE DR, ITAT, HYDERABAD. M.A.NO. 171/HYD/11 SURYAVANSHISPINNING MILLS LTD.HYD. ============================ 4 JMR*