K. Sreeramulu, Madanapalle V. ITO, Ward-1, Madanapalle

MA 177/HYD/2011

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 7784 (ITAT-HYDERABAD)
• Duration Of Justice: 6 month(s) 5 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 10-02-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: misc
• Appeal Filed On: 04-08-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: V SRINIVAS
• Assessee Lawyers: T CHAITANYA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH A', HYDERABAD BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. ASHA VIJAYARAGHAVAN, JUDICIAL MEMBER M.A. NO. 177/HYD/2011 IN I.T.A. NO. 412/HYD/2009 ASSESSMENT YEAR : 2005-06 SHRI K. SREERAMULU (HUF) MADANAPALLY PAN: AACHK8885M V S. THE INCOME TAX OFFICER WARD-1 MADANAPALLY APPELLANT RESPONDENT APPELLANT BY: SHRI T. CHAITANYA RESPONDENT BY: SHRI V. SRINIVAS DATE OF HEARING: 10 . 02 .201 2 DATE OF PRONOUNCEMENT: 10.02.2012 O R D E R PER CHANDRA POOJARI, AM: BY THIS MISCELLANEOUS APPLICATION, THE ASSESSEE SE EKS RECALLING OF TRIBUNAL'S EX-PARTE ORDER DATED 7.4.20 11 IN I.T.A. NO. 412/HYD/2009 FOR ASSESSMENT YEAR 2005-06. 2. THE COUNSEL FOR THE ASSESSEE SUBMITTED THAT ASSESSE E'S JUNIOR COUNSEL WAS PRESENT BEFORE THE TRIBUNAL ON T HE DATE OF HEARING AND SOUGHT FOR A SHORT ADJOURNMENT OF THE H EARING AS THE PAPER BOOK WAS NOT COMPLETED. HOWEVER, THE TRIBUNA L REJECTED THE ADJOURNMENT PETITION AND DECIDED THE MATTER EX- PARTE WHICH IS BAD IN LAW. THE COUNSEL SUBMITTED THAT THE TRIBUNA L SHOULD HAVE DECIDED THE MATTER ON MERIT. ACCORDINGLY, HE REQUE STED THE TRIBUNAL TO RECALL THE EX-PARTE ORDER OF THE TRIBUN AL IN THE INTEREST OF JUSTICE AND PROVIDE ONE MORE OPPORTUNITY TO THE ASSESSEE TO CONTEND ITS CASE ON MERIT. 3. THE LEARNED DR RELIED ON THE ORDER OF THE TRIBUNAL. M.A. NO. 177/HYD/2011 SHRI K. SREERAMULU (HUF) ==================== 2 4. WE HAVE HEARD BOTH THE PARTIES AND PERUSED THE MATE RIAL ON RECORD. WE FIND MERIT IN THE ARGUMENT OF THE ASSES SEE'S COUNSEL. ADMITTEDLY THE TRIBUNAL DISMISSED THE APPEAL OF THE ASSESSEE REFUSING GRANT OF ADJOURNMENT WHICH SHOULD HAVE BEE N DECIDED ON MERIT. CONSIDERING THE FACTS AND CIRCUMSTANCES OF THE CASE, WE ARE INCLINED TO RECALL THE EX-PARTE ORDER OF THE TR IBUNAL IN I.T.A. NO. 412/HYD/2009 DATED 7.4.2011. THE REGISTRY IS DI RECTED TO POST THE CASE FOR HEARING ON 16 TH MAY, 2012. NO NOTICE OF HEARING SHALL BE SENT AS THE SAME WAS ANNOUNCED IN THE OPEN COURT AND THIS ORDER ITSELF WILL SERVE AS A NOTICE OF HEARING. 5. IN THE RESULT, MA OF THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 10 TH FEBRUARY, 2012. SD/ - (ASHA VIJAYARAGHAVAN) JUDICIAL MEMBER SD/ - (CHANDRA POOJARI) ACCOUNTANT MEMBER HYDERABAD, DATED THE 10 TH FEBRUARY, 2012 COPY FORWARDED TO: 1. SHRI K. SREERAMULU, PROP. SAI KRISHNA MULTINED FILA TURE SILK REARING UNIT, DEVATHA NAGAR, MADANAPALLY, CHIT TOOR DISTRICT, A.P. 2. THE INCOME TAX OFFICER, WARD - 1, MADANAPALLY. 3. THE CIT(A), TIRUPATI. 4 . THE CIT, TIRUPATI CHARGE, TIRUPATI. 5 . THE DR A BENCH, ITAT, HYDERABAD TPRAO