R.V. Nirmaan Private Limited, Hyderabad V. DCIT, Circle 3(1), Hyderabad

MA 177/HYD/2012

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 9373 (ITAT-HYDERABAD)
• Duration Of Justice: 1 month(s) 25 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 19-10-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: misc
• Appeal Filed On: 24-08-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: M H NAIK
• Assessee Lawyers: GANAPATHI SHARMA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH A', HYDERABAD BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI SAKTIJIT DEY, JUDICIAL MEMBER MA NO. 177/HYD/2012 ARISING OUT OF I.T.A. NO. 850/HYD/2010 ASSESSMENT YEAR : 2006-07 M/S. RV NIRMAAN PRIVATE LTD. HYDERABAD PAN: AABCR0774L V S. DY. CIT CIRCLE-3(1) HYDERABAD APPELLANT RESPONDENT APPELLANT BY: SRI GANAPATHI SHARMA RESPONDENT BY: SRI M.H. NAIK DATE OF HEARING: 19 . 10 .201 2 DATE OF PRONOUNCEMENT: 19 . 10 .201 2 O R D E R PER CHANDRA POOJARI, AM: THIS MISCELLANEOUS APPLICATION BY THE ASSESSEE IS SEEKING RECALL OF EX-PARTE ORDER OF THE TRIBUNAL IN ITA NO. 850/HYD/2010 DATED 3.7.2012 WHEREIN APPEAL OF THE ASSESSEE WAS D ISMISSED FOR WANT OF PROSECUTION. 2. THE LEARNED AR OF THE ASSESSEE FILED A PETITION EXP LAINING REASONS FOR NON-REPRESENTATION ON THE DATE OF HEARI NG I.E., 3.7.2012. THE MANAGING DIRECTOR OF THE ASSESSEE'S COMPANY ALS O FILED AN AFFIDAVIT EXPLAINING THE REASONS FOR NON-REPRESENTA TION FROM THE ASSESSEE'S SIDE. THE AR SUBMITTED THAT THE ASSESSE E DID NOT RECEIVE THE NOTICE OF HEARING. HE SUBMITTED THAT NON-APPEA RANCE OF THE ASSESSEE WAS FOR THE REASONS BEYOND THE CONTROL OF THE ASSESSEE AND NON-COMPLIANCE WITH THE NOTICE OF HEARING IS NEITHE R DELIBERATE NOR INTENTIONAL. ACCORDINGLY, HE REQUESTED THE BENCH T O RECALL THE EX- PARTE ORDER OF THE TRIBUNAL DATED 3.7.2012 AND THE APPEAL MAY BE CONSIDERED AFRESH ON MERITS OTHERWISE THE ASSESSEE WOULD BE PUT TO UNDESERVING HARDSHIP. MA NO. 177/HYD/2012 M/S. RV NIRMAAN PVT. LTD. ==================== 2 3. THE LEARNED DR NOT STRONGLY OPPOSED THE ARGUMENTS O F THE LEARNED COUNSEL FOR THE ASSESSEE. 4. WE HAVE HEARD BOTH THE PARTIES AND PERUSED THE MATE RIAL ON RECORD AND ALSO THE REASON ADVANCED BY THE ASSESSEE FOR NON- APPEARANCE ON 3.7.2012. WE ARE SATISFIED ABOUT THE REASON ADVANCED BY THE COUNSEL FOR THE ASSESSEE. ACCORDIN GLY, THE EX-PARTE ORDER OF THE TRIBUNAL IN ITA NO. 850/HYD/2010 DATED 3.7.2012 IS HEREBY RECALLED AND THE ASSESSEE'S APPEAL IS RESTOR ED ON THE FILE OF THE TRIBUNAL. THE APPEAL IS NOW POSTED FOR HEARING ON 7.2.2013. NO SEPARATE NOTICE OF HEARING SHALL BE SERVED ON BOTH THE PARTIES AND THIS ORDER ITSELF WILL SERVE AS A NOTICE OF HEARING . 5. IN THE RESULT, THE MA FILED BY THE ASSESSEE IS ALLO WED. ORDER PRONOUNCED IN THE OPEN COURT ON 19 TH OCTOBER, 2012. SD/ - (SAKTIJIT DEY) JUDICIAL MEMBER SD/ - (CHANDRA POOJARI) ACCOUNTANT MEMBER HYDERABAD, DATED THE 19 TH OCTOBER, 2012 COPY FORWARDED TO: 1. M/S. R.V. NIRMAAN PVT. LTD., 8 - 2 - 268/1/16/B/1, SRINIKETAN COLONY, ROAD NO. 3, BANJARA HILLS, HYDERABAD. 2. THE DCIT, CIRCLE - 3(1), IT TOWERS, MASAB TANK, HYDERABAD. 3. THE CIT(A) - IV, HYDERABAD. 4 . THE CIT - III, HYDERABAD 5 . THE DR A BENCH, ITAT, HYDERABAD TPRAO