Padmalaya Pulp Packs P. Ltd, Hyderabad V. ITO, Ward-16(2), Hyderabad

MA 173/HYD/2011

• Counselvise Citation: [2011] 123 COUNSELVISE.COM (IT) 6955 (ITAT-HYDERABAD)
• Duration Of Justice: 21 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: 19-08-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: T DIWAKAR PRASAD
• Assessee Lawyers: K RANGANATHAN

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD A BENCH, HYDERABAD BEFORE SHRI G.C. GUPTA, VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER MA NO.173/HYD/2011 ARISING OUT OF ITA NO.1288/HYD/2010 ASSESSMENT YEAR 2006-07 M/S PADMALAYA PULP PAC KS (P) LTD., HYDERABAD (PAN AADCP 7118 G) VS ITO, WARD 16(2), HYDERABAD APPELLANT RESPONDENT APPELLANT BY : SHRI K. RANGANATHAN RESPONDENT BY : SHRI T. DIWAKAR PRASAD DATE OF HEARING : 9.9.2011 DATE OF PRONOUNCEMENT : 9.9.2011 ORDER PER CHANDRA POOJARI, A.M. BY THIS MISCELLANEOUS APPLICATION, THE ASSESSEE HAS REQUESTED FOR RECALL OF THE EX PARTE ORDER OF THE T RIBUNAL DATED 19.5.2011 PASSED IN THE APPEAL OF THE ASSESSE E, BEING IN ITA NO.1288/HYD/2010 FOR THE ASSESSMENT YEAR 200 6- 07. 2. THE LEARNED COUNSEL FOR THE ASSESSEE HAS EXPLA INED THE REASONS FOR NOT APPEARING BEFORE THE TRIBUNAL T HAT HE WAS UNWELL ON THAT DAY OF HEARING I.E. ON 19.5.2011 AND THE DOCTOR HAS ADVISED HIM REST FOR 15 DAYS. THE LEARN ED DEPARTMENTAL REPRESENTATIVE HAS NOT RAISED ANY SERI OUS OBJECTION. 3. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS. IN VIEW OF THE CIRCUMSTANCES EXPLAINED BY THE LEARNED COUNSEL FOR THE MA NO.173/HYD/2011 ARISING OUT OF ITA NO.1288/H/2010 M/S PADMALAYA PULP PACKS P LTD., HYDERABAD 2 ASSESSEE FOR NOT APPEARING BEFORE THE TRIBUNAL ON T HE DATE OF HEARING ON 19.5.2011, WE ARE OF THE VIEW THAT TH ERE WAS SUFFICIENT CAUSE FOR NON APPEARANCE BEFORE THE TRIB UNAL ON BEHALF OF THE ASSESSEE AT THE TIME OF HEARING ON TH E APPEAL. ACCORDINGLY, THE EX PARTE ORDER OF THE TRIBUNAL DAT ED 19.5.2011 FOR THE ASSESSMENT YEAR 2005-06 IS RECALL ED AND THE FRESH DATE OF HEARING WILL BE FIXED AS PER NORM AL COURSE OF HEARING. 4. IN THE RESULT, MISCELLANEOUS APPLICATION OF TH E ASSESSEE IS ALLOWED. 5. ORDER PRONOUNCED IN THE COURT AT THE CONCLUSIO N OF HEARING OF THE APPEAL ON 9 TH SEPT., 2011. S D. - (G.C. GUPTA) S D/ - (CHANDRA POOJARI) VICE PRESIDENT ACCOUNTANT M EMBER DATED THE 9 TH SEPT., 2011 COPY FORWARDED TO: 1. M/S PADMALAYA PULP PACKS LTD., 2-2-18/40/11, H-8, DURGABAI DESHMUKH COLONY, BAGH AMBERPET, HYDERABAD-500013. 2. THE ITO, WARD 16(2), HYDERABAD 3. THE CIT(A)-V , HYDERABAD 4. THE DR, ITAT, HYDERABAD NP/