M/s Integraph Consulting Pvt. Ltd, Hyderabad V. Addl. CIT, Range -2, Hyderabad

MA 174/HYD/2012

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 9697 (ITAT-HYDERABAD)
• Duration Of Justice: 4 month(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 07-12-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: misc
• Appeal Filed On: 07-08-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: VIDISHA KALRA
• Assessee Lawyers: MANISH MATTA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH B', HYDERABAD BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. ASHA VIJAYARAGHAVAN, JUDICIAL MEMBER MA NO. 174/HYD/2012 IN ITA NO. 923/HYD/2010 ASSESSMENT YEAR 2005-06 M/S. INTERGRAPH CONSULTING PVT. LTD., HYDERABAD PAN: AAACI7746L VS. THE ADDL. CIT RANGE-2 HYDERABAD APPELLANT RESPONDENT APPELLANT BY: SRI MANISH MATTA RESPONDENT BY: SMT. VIDISHA KALRA DATE OF HEARING: 07.12.2012 DATE OF PRONOUNCEMENT: 07.12.2012 O R D E R PER CHANDRA POOJARI, AM: THIS MISCELLANEOUS APPLICATION (MA) BY THE ASSESSE E SEEKS RECALL OF THE EX-PARTE ORDER OF THIS TRIBUNAL DATED 23.7.2012 IN ITA NO. 923/HYD/2010 WHEREIN THE TRIBUNAL DISMISSED APPEAL OF THE ASSESS EE FOR WANT OF PROSECUTION. 2. THE LEARNED AR SUBMITTED THAT THE ASSESSEE'S JUNIOR COUNSEL INADVERTENTLY NOTED THE DATE OF HEARING AS 24.7.2012 INSTEAD OF 2 3.7.2012 AND VISITED THE TRIBUNAL ON 24.7.2012 AND CAME TO KNOW THAT THE TRI BUNAL ALREADY DISMISSED THE CASE EX-PARTE ON 23.7.2012. THE AR SUBMITTED THAT THE ASSESSEE IS VERY MUCH INTERESTED IN PROSECUTING ITS APPEAL AND THE NON-AP PEARANCE ON THE ASSESSEE'S JUNIOR COUNSEL IS ON ACCOUNT OF WRONG NOTING OF DAT E OF HEARING. NON-APPEARANCE ON THE SCHEDULED DATE IS UNINTENTIONAL. ACCORDINGL Y, HE REQUESTED THE BENCH TO RECALL THE ORDER IN ITA NO. 923/HYD/2010 DATED 23.7 .2012 AND GIVE ONE MORE OPPORTUNITY TO THE ASSESSEE FOR CONTESTING ITS CASE ON MERIT. 3. THE LEARNED DR HAS NOT RAISED ANY SERIOUS OBJECTION AGAINST THE PROPOSITION OF THE AR. MA NO. 174/HYD/2012 M/S. INTERGRAPH CONSULTING PVT. LTD. ========================== 2 4. WE HAVE HEARD BOTH THE PARTIES AND PERUSED THE MATE RIAL ON RECORD. WE HAVE ALSO GONE THROUGH THE PETITION FILED BY THE AS SESSEE. WE ARE SATISFIED WITH THE REASONS ADVANCED BY THE ASSESSEE FOR NON-APPEAR ANCE ON THE DATE OF HEARING. THEREFORE, THE EX-PARTE ORDER OF THE TRIBUNAL IN IT A NO. 923/HYD/2010 DATED 23.7.2012 IS HEREBY RECALLED AND THE APPEAL IS REST ORED ON THE FILE OF THE TRIBUNAL. THE NEXT HEARING OF THE APPEAL WILL BE ON 28.2.2013 . NO NOTICE OF HEARING SHALL BE SENT TO THE PARTIES AS THE DATE OF HEARING IS AN NOUNCED IN THE OPEN COURT AND THIS ORDER ITSELF WILL SERVE AS A NOTICE OF HEARING . 5. IN THE RESULT, MA FILED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 7 TH DECEMBER, 2012. SD/- (ASHA VIJAYARAGHAVAN) JUDICIAL MEMBER SD/- (CHANDRA POOJARI) ACCOUNTANT MEMBER HYDERABAD, DATED THE 7 TH DECEMBER, 2012 COPY FORWARDED TO: 1. M/S. INTERGRAPH CONSULTING PVT. LTD., 1-8-446/4 47, SP ROAD, SECUNDERABAD-500 003. 2. THE ADDL. CIT, RANGE-2, 'B' BLOCK, 8 TH FLOOR, IT TOWERS, AC GUARDS, HYDERABAD-500 004. 3. THE CIT(A)-III, HYDERABAD 4. THE CIT-II, HYDERABAD. 5. THE DR B BENCH, ITAT, HYDERABAD. TPRAO