Qual Core Logic Ltd., Hyderabad V. DCIT, Circle-16(3), Hyderabad

MA 174/HYD/2011

• Counselvise Citation: [2011] 123 COUNSELVISE.COM (IT) 7228 (ITAT-HYDERABAD)
• Duration Of Justice: 1 month(s) 18 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 04-10-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: misc
• Appeal Filed On: 16-08-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: T H VIJAYALAXMI
• Assessee Lawyers: ADITYA BAJORIA
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH A', HYDERABAD BEFORE SHRI G.C. GUPTA, VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER M.A. NO. 174/HYD/2011 ARISING OUT OF I.T.A. NO. 145/HYD/2006 A.Y. 2002-03 M/S. QUALCORE LOGIC LTD. HYDERABAD PAN: AAACQ0360J VS. THE DCIT, CIRCLE 16(3) HYDERABAD APPELLANT RESPONDENT APPELLANT BY: SHRI ADITYA BAJORIA RESPONDENT BY: SMT. T.H. VIJAYALAXMI DATE OF HEARING: 04.10.2011 DATE OF PRONOUNCEMENT: 04.10.2011 O R D E R PER CHANDRA POOJARI, AM: BY THIS MISCELLANEOUS APPLICATION (MA), THE ASSESSE E SEEKS RECALL OF THE EX-PARTE ORDER OF THIS TRIBUNAL DATED 7 TH DECEMBER, 2010 IN I.T.A. NO. 145/HYD/2006 WHEREIN THIS TRIBUNAL DISMISSED THE AP PEAL OF THE ASSESSEE FOR NON-PARTICIPATION. 2. THE LEARNED COUNSEL FOR THE ASSESSEE SUBMITTED T HAT THERE WAS ANOTHER APPEAL FILED BY THE DEPARTMENT ON 21.2.2006 AGAINST THE ORDER OF THE CIT(A) FOR THE ASSESSMENT YEAR 2002-03 WHICH WAS AL SO ACCEPTED AND PUT FOR HEARING BEFORE THE ITAT IN ITA NO. 176/HYD/2006. H E SUBMITTED THAT THE PERSON AUTHORISED TO ATTEND THE HEARING, HAD ATTEND ED ONLY THE DEPARTMENTAL APPEAL AND GOT ADJOURNMENT FOR 17.02.2011. UNAWARE OF THE ASSESSEE'S APPEAL, THE AUTHORISED PERSON LEFT THE TRIBUNAL WIT HOUT ATTENDING TO THE ASSESSEE'S APPEAL. NOW THE LEARNED COUNSEL FOR THE ASSESSEE SUBMITTED BEFORE THIS TRIBUNAL THAT THE ASSESSEE IS VERY MUCH INTERESTED TO PROSECUTE ITS APPEAL AND PLEASED THE BENCH TO GIVE ONE MORE OPPOR TUNITY TO ARGUE THE CASE ON MERIT. 3. THE LEARNED DR HAS NO SERIOUS OBJECTION FOR RECALLI NG THE ORDER OF THIS TRIBUNAL. M.A. NO. 174/HYD/2011 M/S. QUALCORE LOGIC LTD. =================== 2 4. WE HAVE HEARD BOTH THE PARTIES AND PERUSED THE MATE RIAL ON RECORD. ORIGINALLY ASSESSEE'S APPEAL WAS DISMISSED FOR NON- PARTICIPATION AS NONE ATTENDED ON THE DATE OF HEARI NG, WE FIND THE ASSESSEE WAS PREVENTED BY REASONABLE CAUSE IN APPEA RING BEFORE THE TRIBUNAL. MOREOVER, PROVIDING ONE MORE OPPORTUNITY WOULD DEFINITELY HELP IN PROMOTING THE CAUSE OF JUSTICE. ACCORDINGL Y, THE ORDER OF THIS TRIBUNAL IN I.T.A. NO. 145/HYD/2006 DATED 7 TH DECEMBER, 2010 IS RESTORED TO THE FILE OF THE TRIBUNAL AND THE NEXT D ATE OF HEARING IS FIXED ON 24.1.2012. SINCE THE DATE OF HEARING IS ANNOUNC ED IN THE OPEN COURT THERE IS NO NEED FOR SENDING SEPARATE NOTICES TO BOTH THE PARTIES. 5. IN THE RESULT, THE MA FILED BY THE ASSESSEE IS ALLO WED. ORDER PRONOUNCED IN THE OPEN COURT ON 4 TH OCTOBER, 2011. SD/ - (G.C. GUPTA) VICE PRESIDENT SD/ - (CHANDRA POOJARI) ACCOUNTANT MEMBER HYDERABAD, DATED 4 TH OCTOBER, 2011 TPRAO COPY FORWARDED TO: 1. M/S. QUALCORE LOGIC LTD., 7-145, NAGENDRA NAGAR COLONY, HABSIGUDA, HYDERABAD. 2. THE DCIT, CIRCLE 16(3), HYDERABAD. 3. THE CIT(A)-III, HYDERABAD. 4. THE CIT, AP-IV, HYDERABAD. 5. THE DR A BENCH, ITAT, HYDERABAD