IWM Constructions P. Ltd, Hyderabad V. DCIT, Cir-2(1), Hyderabad

MA 184/HYD/2011

• Counselvise Citation: [2011] 123 COUNSELVISE.COM (IT) 7235 (ITAT-HYDERABAD)
• Duration Of Justice: 5 month(s) 1 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 13-10-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: misc
• Appeal Filed On: 12-05-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: T DIWAKAR PRASAD
• Assessee Lawyers: PANKAJ JAIN

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD A BENCH, HYDERABAD BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. ASHA VIJAYA RAGHAVAN, JUDICIAL MEMBER MA.184/HYD/2011 IN ITA NO. 457/HYD/2007 ASSESSMENT YEAR 2003-04 M/S IWM CONSTRUCTIO NS (P) LTD., HYDERABAD (PAN AACI 8728 C) VS THE DCIT, CIRCLE 2(1), HYDERABAD APPELLANT RESPONDENT APPELLANT BY : SHRI PANKAJ JAIN RESPONDENT BY : SHRI T. DIWAKAR PRASAD DATE OF HEARING : 4.10.2011 DATE OF PRONOUNCEMENT : 13.10.2011 ORDER PER ASHA VIJAYA RAGHAVAN, J.M. THE PRESENT MISCELLANEOUS APPLICATION IS FILED AGA INST THE EX PARTY ORDER PASSED BY THE HONBLE ITAT, A BENCH, HYDERABAD DATED 22.5.2008. THE TRIBUNAL HAS DISMIS SED THE APPEAL IN ITA NO.457/HYD/2007, AS NOBODY APPEAR ED AT THE TIME OF HEARING. NOW THE ASSESSEE HAS FILED A MISCELLANEOUS APPLICATION STATING THAT AT THE TIME OF FILING APPEALS, THE TAX MATTERS OF THE ASSESSEE WERE HANDL ED BY M/S PRICE WATER HOUSE. THE ASSESSEE HAD THEN CHANG ED THEIR TAX CONSULTANT FROM M/S PRICE WATER HOUSE TO M/S CHAKRADHAR & NANDAN, CHARTERED ACCOUNTANTS. MEANWHILE, THE ASSESSEES EARLIER TAX CONSULTANT M/ S PRICE WATER HOUSE HAD ALSO SHIFTED THEIR OFFICE PREMISES. SUBSEQUENTLY, THE ASSESSEE ENGAGED M/S S.R. BATLIBO I & CO. TO HANDLE THEIR LITIGATION MATTERS AND M/S S.R. BATLIBOI MA.NO.184 OF 2011(ITA 457 OF 2007) M/S IWM CONSTRUCTIONS P LTD., HYD. 2 & CO. WERE INFORMED BY THE LEARNED AUTHORIZED REPRESENTATIVE THAT THE APPEAL HAD BEEN DISMISSED F OR NON ATTENDANCE AT THE TIME OF HEARING. THE ASSESSEE HA S EXPLAINED THAT THE NON ATTENDANCE WAS DUE TO NON-RE CEIPT OF NOTICE AS THE ORIGINAL TAX CONSULTANT VIZ., M/S PRI CE WATER HOUSE HAD CHANGED THEIR ADDRESS I.E. OFFICE PREMISE S. FURTHER, THE ASSESSEE HAS ALSO CHANGED THEIR TAX CONSULTANTS FROM M/S CHAKRADHAR & NANDAN & CO. TO M /S S.R. BATLIBOI & COMPANY. DUE TO THESE CHANGE OF PERSONS ENGAGED TO HANDLE THE LITIGATION MATTERS, THERE HAS BEEN SOME MIS-COMMUNICATION AND HENCE, THE APPEAL HAS BE EN DISMISSED FOR NON-PROSECUTION. IT WAS PRAYED THAT THE APPEAL SHALL BE RECALLED. 2. WE ARE SATISFIED WITH THE REASONS GIVEN BY THE ASSESSEE AND WE RECALL THE ORDER OF THIS TRIBUNAL I N ITA NO.457/HYD/2007 AND DIRECT THE REGISTRY TO FIX THE DATE OF HEARING AND THE CASE IS TO BE POSTED BEFORE THE BEN CH. 3. IN THE RESULT, THE MISCELLANEOUS APPLICATION FI LED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT 13 .10.2011 S D/ - (CHANDRA POOJARI) S D/ - (ASHA VIJAYA RAGHAVAN) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED THE 13 TH OCTOBER, 2011 COPY FORWARDED TO: 1. M/S IWM CONSTRUCTIONS PVT. LTD. 4 TH FLOOR, 6-3-550, LB BHAVAN, SOMAJIGUDA, HYDERABAD-500 081 2. DY. CIT, CIRCLE 2(1), RANGE 2, HYDERABAD 3. THE CIT-II, HYDERABAD 4. THE CIT(A) -III, HYDERABAD 5. THE DR, ITAT, HYDERABAD NP/