Lotus Shielders (India) Pvt.Ltd, Hyderabad V. DCIT,Cir-16(1), Hyderabad

MA 188/HYD/2011

• Counselvise Citation: [2011] 123 COUNSELVISE.COM (IT) 7386 (ITAT-HYDERABAD)
• Duration Of Justice: 9 month(s) 8 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 16-12-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: misc
• Appeal Filed On: 08-03-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: B V PRASAD REDDY

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH B', HYDERABAD BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. ASHA VIJAYARAGHAVAN, JUDICIAL MEMBER M.A. NO. 188/HYD/2011 ARISING OUT OF ITA NO. 1358/HYD/2010 (ASSESSMENT YEAR : 2006-07) M/S. LOTUS SHIELDERS (INDIA) PVT. LTD., HYDERABAD PAN: AAACL3927A VS. THE DCIT CIRCLE-16(1) HYDERABAD APPELLANT RESPONDENT APPELLANT BY: SHRI MAHESH RESPONDENT BY: B.V. PRASAD REDDY DATE OF HEARING: 16.12.2011 DATE OF PRONOUNCEMENT: 16.12.2011 O R D E R PER CHANDRA POOJARI, AM: BY THIS MISCELLANEOUS APPLICATION (MA) THE ASSESSEE I S SEEKING RECALL OF THE ORDER OF THIS TRIBUNAL DATED 12 TH JANUARY, 2011 WHEREIN THE TRIBUNAL DECIDED THE ISSUE EX-PARTE WITHOUT PROSECUTION OF THE ASSESSEE. 2. BEFORE US THE LEARNED COUNSEL FOR THE ASSESSEE SUBMI TTED THAT THOUGH THE NOTICE WAS DULY RECEIVED BY THE AUTHORISE D REPRESENTATIVE THE SAME WAS MISPLACED IN THEIR OFFICE A S MOST OF THE STAFF MEMBERS WERE ON LEAVE FOR SANKRANTI FESTIV AL DURING THAT WEEK. AS A RESULT THE ASSESSEE COULD NOT BE REPRESENTED ON THE DATE OF HEARING. MOREOVER, THIS W AS ALSO THE FIRST NOTICE OF HEARING. THEREFORE, THE COUNSEL FO R THE ASSESSEE SUBMITTED THAT THE EX-PARTE ORDER OF THIS TRIBUNA L M.A. NO. 188/HYD/2011 M/S. LOTUS SHIELDERS (INDIA) PVT. LTD. ============================ 2 MAY BE RECALLED AND ONE MORE OPPORTUNITY BE PROVIDED TO ARGUE THE CASE OF THE ASSESSEE ON MERIT. AN AFFIDAVI T FROM MS. A. SRILAKSHMI, TAX ASSISTANT WAS ALSO FILED ON RECOR D STATING THAT, DUE TO OVER SIGHT, THE NOTICE WAS NOT RECORDED IN THE CASE DIARY OF THE AR'S OFFICE AND SHE LEFT FOR HER VILLAGE ON SANKRANTHI HOLIDAYS DURING THAT WEEK. 3. THE LEARNED DR DID NOT OPPOSE THE REQUEST OF THE COUNSEL FOR THE ASSESSEE. 4. WE HAVE HEARD BOTH THE PARTIES, PERUSED THE MATERIAL AVAILABLE ON RECORD AND ALSO GONE THROUGH THE AFFIDAV IT FILED BY ONE MS. A. SRILAKSHMI WHO WAS WORKING AS TAX ASSIST ANT IN AR'S OFFICE. IN OUR OPINION, THE REASON NARRATED BY THE ASSESSEE'S COUNSEL WAS BONA-FIDE AND THERE WAS A REA SONABLE CAUSE FOR NON APPEARANCE BEFORE THIS TRIBUNAL ON 12. 1.2011. 5. CONSIDERING THE FACTS AND CIRCUMSTANCES OF THE CASE, W E ARE INCLINED TO RECALL THE EX-PARTE ORDER OF THIS TRI BUNAL DATED 12.1.2011 AND THE REGISTRY IS DIRECTED TO POST THIS CASE FOR HEARING ON 30.1.2012. THIS ORDER ITSELF WILL SERVE AS NOTICE OF HEARING TO BOTH THE PARTIES. NO FRESH NOTICE WILL BE GIVEN TO EITHER OF THE PARTIES AS THE NEXT DATE OF HEARING WAS ANNOUNCED IN THE OPEN COURT. 6. IN THE RESULT, THE MAS BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 16 TH DECEMBER, 2011. SD/- SD/- SD/- (ASHA VIJAYARAGHAVAN) JUDICIAL MEMBER SD/- (CHANDRA POOJARI) ACCOUNTANT MEMBER HYDERABAD, DATED THE _16 TH ___DECEMBER, 2011 M.A. NO. 188/HYD/2011 M/S. LOTUS SHIELDERS (INDIA) PVT. LTD. ============================ 3 COPY FORWARDED TO: 1. M/S. LOTUS SHIELDERS (INDIA) PVT. LTD., C/O. M/S. MAHESH, VIRENDER & SRIRAM, CHARTERED ACCOUNTANTS, 6- 3-788/36 &37A, AMEERPET, HYDERABAD. 2. THE DY. CIT, CIRCLE-16(1), HYDERABAD. 3. THE CIT(A)-V, HYDERABAD. 4. THE CIT-IV, HYDERABAD. 5. THE DR B BENCH, ITAT, HYDERABAD TPRAO