Vishnu & Co., Hyderabad V. ITO, Ward-8(2), Hyderabad

MA 172/HYD/2011

• Counselvise Citation: [2011] 123 COUNSELVISE.COM (IT) 6956 (ITAT-HYDERABAD)
• Duration Of Justice: 28 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: 12-08-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: T DIWAKAR PRASAD
• Assessee Lawyers: A V RAGHURAM

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH A' , HYDERABAD BEFORE SHRI G.C.GUPTA, VICE PRESIDENT AND SHRI CHANRA POOJARI, ACCOUNTANT MEMBER MISC. APPLN. NO.172/HYD/2011 (IN ITA NO.103/HYD/11) : ASST T. YEAR 2005-06 M/S. VISHNU & CO., HYDERABAD ( PAN AABFV 3675 K ) V/S. INCOME - TAX OFFICER, WARD 8(2), HYDERABAD (APPLICANT) (RESPONDENT) APPLICANT BY : SHRI A.V.RAGHURAM RESPONDENT BY : SHRI T.DIWAKAR PRASAD DATE OF HEARING 9.9.2011 DATE OF PRONOUNCEMENT 9.9.2011 O R D E R PER G.C.GUPTA, VICE PRESIDENT: BY THIS MISCELLANEOUS APPLICATION, THE ASSESSEE H AS REQUESTED FOR RECALL OF THE EX-PARTE ORDER OF THE TRIBUNAL DATED 13.7.2011 PASSED IN THE APPEAL OF THE ASSESSEE, BEING ITA NO.103/HYD/2011, FOR THE ASSESSMENT YEAR 2005-06. 2. THE LEARNED COUNSEL FOR THE ASSESSEE HAS EXP LAINED THE REASONS FOR NOT APPEARING BEFORE THE TRIBUNAL ON THE DATE OF HE ARING, VIZ. 13.7.2011. THE LEARNED DEPARTMENTAL REPRESENTATIVE HAS OPPOSED THE SUBMISSIONS OF THE LEARNED COUNSEL FOR THE ASSESSEE. 3. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS. IN VIEW OF THE CIRCUMSTANCES EXPLAINED BY THE LEARNED COUNSEL FOR THE ASSESSEE FOR NOT APPEARING BEFORE THE TRIBUNAL ON THE DATE OF HEARIN G, VIZ. 13.7.2011, WE ARE OF THE VIEW THAT THERE WAS SUFFICIENT CAUSE FOR NON-AP PEARANCE BEFORE THE TRIBUNAL ON BEHALF OF THE ASSESSEE AT THE TIME OF HEARING ON THE APPEAL. ACCORDINGLY THE EX-PARTE ORDER OF THE TRIBUNAL DATED 13.7.2011 IN I TA NO.103/HYD/2011 FOR THE ASSESSMENT YEAR 2005-06 IS RECALLED AND THE FRESH D ATE OF HEARING ON THE SAID MISC. APPLN. NO.172/HYD/2011(IN ITA NO.103/HYD/11) M/S. VISHNU & CO., HYDERABAD 2 APPEAL IS FIXED AS 13 TH OCTOBER, 2011, SINCE THE FRESH DATE IS ANNOUNCED IN THE OPEN COURT, THERE IS NO NEED FOR ANY NOTICE OF HEAR ING ON THE PARTIES. WE DIRECT ACCORDINGLY. 4. IN THE RESULT, MISCELLANEOUS APPLICATION OF TH E ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE COURT AT THE CONCLUSION OF HEARING OF THE APPEAL ON 9 TH SEPTEMBER, 2011 SD/- SD/- (CHANDRA POOJARI) (G.C.GUPTA) ACCOUNTANT MEMBER VICE PRESIDENT DT/- 9 TH SEPTEMBER, 2011 COPY FORWARDED TO: 1. M/S. VISHNU & CO., 21 - 2 - 366/367 LAD BAZAR, HYDERABAD 2. INCOME - TAX OFFICER, WARD 8(2), HYDERABAD 3. COMMISSIONER OF INCOME - TAX(APPEALS) - III, HYDERABAD. 4. COMMISSIONER OF INCOME - TAX - II, HYDERABAD 5. THE DEPARTMENTAL REPRESENTATIVE, ITAT, HYDERABAD . B.V.S.