M/s Kumar Liquours & Beers Pvt. Ltd., Hyderabad V. Dy.CIT, Circle-2(1), Hyderabad

MA 19/HYD/2014

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 5833 (ITAT-HYDERABAD)
• Duration Of Justice: 5 year(s) 8 month(s) 21 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 09-08-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB-A
• Assessment Year: misc
• Appeal Filed On: 18-11-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: Y V S T SAI
• Assessee Lawyers: K NEERAJA; M V JOSHI

Judgement Text

MAS 19 TO 23 OF 2014 KUMAR SPIRITS P LTD AND OTHERS . PAGE 1 OF 4 IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD A BENCH, HYDERABAD BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI S.RIFAUR RAHMAN, ACCOUNTANT MEMBER MA NO & ITA A SSESSEE RESPONDENT A.Y 21/HYD/2014 (IT(SS)A 10/H/2010) M/S. KUMAR SPIRITS (P) LTD HYDERABAD PAN:AAIPA1064G DY. COMMISSIONER OF INCOME TAX, CIRCLE 2(1) HYDERABAD 1986-87 TO 1996 - 97 (1.4.85 TO 28.1.95) 23/HYD/2014 (IT(SS)A6/HYD/2010 -DO- -DO- -DO- 22/HYD/2014 (IT(SS)A 7/HYD/2010 M/S.STILBENE CHEMICALS LTD HYDERABAD PAN:AABCS4 96 4P -DO- -DO- 20/HYD/2014 (IT(SS) A 5/HYD/2010 M/S. KUMAR CATEX LTD HYDERABAD PAN:AAACA4426D -DO- -DO- 19/HYD/2014 (IT(SS) A 4/HYD/2010 M/S. KUMAR LIQUORS & BEERS P LTD HYDERABAD PAN:AAIPA1064G -DO- -DO- ASSESSEE BY: SMT. K. NEERAJA & SHRI M.V. JOSHI REVENUE BY: SRI Y.V.S.T. SAI, CIT-DR DATE OF HEARING: 02/08/2019 DATE OF PRONOUNCEMENT: 09/08/2019 ORDER PER SMT. P. MADHAVI DEVI, J.M. ALL THESE M.AS ARE FILED BY THE ASSESSEE SEEKING RE CALL OF THE ORDER OF THE TRIBUNAL DATED 7.2.2019 IN IT(S S)A 4 TO 7 AND 10/HYD/2014 DISMISSING THE ASSESSEES APPEALS IN LI MINI FOR NON- APPEARANCE OF THE ASSESSEES. THESE M.AS WERE FILED ON 18.10.2013 AND THE CASES WERE FIXED FOR HEARING ON 24.3.2014 A S PER THE MAS 19 TO 23 OF 2014 KUMAR SPIRITS P LTD AND OTHERS . PAGE 2 OF 4 NOTICES ISSUED BY THE TRIBUNAL. ON THE DATE OF HEAR ING, THE TRIBUNAL OBSERVED THAT TWO SEPARATE M.A.S HAVE BEEN FILED BY TWO DIFFERENT COUNSELS AND THAT THE M.AS ARE NOT SIGNED BY THE MANAGING DIRECTOR OF THE COMPANY AS REQUIRED U/S 14 0C OF THE ACT. WHEN ENQUIRED, IT WAS BROUGHT TO THE NOTICE OF THE BENCH THAT THERE IS A DISPUTE BETWEEN THE PARTIES AND THE REFORE, MULTIPLE M.AS HAVE BEEN FILED BY THE INDIVIDUAL DIRECTION OF THE ASSESSEE. ON 16.12.2016, THE TRIBUNAL FURTHER OBSERVED THAT T HE M.D HAD GIVEN THE POWER OF ATTORNEY TO MR. P. MURALI MOHAN RAO, C.A. TO FILE THE M.A, WHILE THE COUNSEL SMT. K. NEERAJA WAS APPEARING FOR THE ASSESSEE FROM THE DATE OF SEARCH AND THAT THE D IRECTOR IN- CHARGE OF THE MATTER HAD AUTHORIZED HER TO FILE TH E M.AS. IT WAS ALSO BROUGHT TO THE NOTICE OF THE TRIBUNAL THAT THE CITY CIVIL COURT HAD DIRECTED SHRI SATISH KUMAR AGARWAL, THE ALLEGED M.D AND CHAIRMAN OF THE COMPANY NOT TO INTERFERE IN THE MAT TERS OF THE COMPANY. THEREAFTER, ON 7.4.2017, IT WAS OBSERVED T HAT THE DISPUTES BETWEEN THE DIRECTORS ARE PENDING BEFORE T HE HON'BLE SUPREME COURT AND ACCORDINGLY, THE MISCELLANEOUS AP PLICATIONS WERE ADJOURNED. ON SUBSEQUENT DATES OF HEARING, THE M.AS ARE BEING ADJOURNED FOR THIS REASON ONLY. 2. TODAY, THE COUNSELS SMT. K. NEERAJA AND SHRI M.V . JOSHI FOR SHRI P. MURALI MOHAN RAO APPEARED. MR. MU RALI MOHAN RAO, C.A SOUGHT ADJOURNMENT OF THE MATTER, WHILE SM T. K. NEERAJA SUBMITTED THAT THE M.AS ARE ONLY FOR RECALL OF THE ORDERS DISMISSING THE ASSESSEES APPEALS IN LIMINI FOR NON -APPEARANCE AND THEREFORE, THEY MAY BE ALLOWED AND THE MATTER M AY BE REFIXED FOR HEARING DURING WHICH TIME, THE DISPUTES BETWEEN THE PARTNERS MAY BE RESOLVED AND THE APPEALS CAN BE HEARD ON MER ITS. MAS 19 TO 23 OF 2014 KUMAR SPIRITS P LTD AND OTHERS . PAGE 3 OF 4 3. THE LEARNED DR WAS ALSO HEARD WHO HAD NO OBJECTI ON TO THE RECALL OF THE ORDER OF THE TRIBUNAL, SINCE T HE APPEALS WERE DISMISSED FOR NON-APPEARANCE. 4. UPON HEARING BOTH THE PARTIES, WE FIND THAT THE M.A NO.21/HYD/2014 IS FILED BY THE DIRECTOR, WHILE M.A. NO.23/HYD/2014 IS FILED BY THE M.D OF THE COMPANY I .E. SHRI SATISH KUMAR AGARWAL IN THE CASE OF KUMAR SPIRITS ( P) LTD.. BOTH THE M.AS ARE FOR RECALL OF THE ORDER OF THE TRIBUNA L DATED 7.2.2013 IN IT(SS)A NO.6/HYD/2010. SINCE THE PRAYER OF BOTH THE PARTIES IS THE RECALL OF THE ORDER OF THE TRIBUNAL, WE ARE IN AGREEMENT WITH THE CONTENTIONS OF THE ASSESSEE AND WE RECALL THE O RDERS OF THE TRIBUNAL DATED 7.2.2013 IN ALL THESE APPEALS I.E. I T(SS)A NO. 4 TO 7/HYD/2010 AND RE-FIX THE APPEALS FOR HEARING ON 19 .11.2019. THE DUPLICATION OF THE M.A ARE ONLY IN IT(SS)A NO.6 /HYD/2010. IT(SS)A NO.4 & 5/HYD/2010 ARE FILED BY THE DIRECTOR . THEREFORE, ALL THE THREE M.AS FILED BY THE DIRECTOR ARE ALLOWE D AND THE M.A. NO.23/HYD/2014 FILED BY THE M.D IS DISMISSED ON ACC OUNT OF DUPLICATION WITHOUT GIVING ANY FINDING AS TO THE PE RSON WHO SHOULD REPRESENT THE ASSESSEE IN THE APPEALS, AS TH E DISPUTE IS PENDING BEFORE THE HON'BLE SUPREME COURT. THE APPEA LS ARE THUS FIXED FOR HEARING IN REGULAR COURSE. THE REGISTRY T O ISSUE NOTICE TO THE PARTIES ACCORDINGLY. 5. IN THE RESULT, M.A NOS.19,20,21 & 22/HYD/2014 FI LED BY THE ASSESSEES ARE ALLOWED AND M.A. NO.23/HYD/201 4 IS DISMISSED ON ACCOUNT OF DUPLICATION. MAS 19 TO 23 OF 2014 KUMAR SPIRITS P LTD AND OTHERS . PAGE 4 OF 4 ORDER PRONOUNCED IN THE OPEN COURT ON 9 TH AUGUST, 2019. SD/- SD/- (S. RIFAUR RAHMAN) (P. MADHAVI DEVI) ACCOUNTANT MEMBER JUDICIAL MEMBER HYDERABAD, DATED 9 TH AUGUST, 2019. VINODAN/SPS COPY TO: 1 M/S. KUMARS SPIRITS P LTD, M/S. STILBENE CHEMICA LS LTD, AND M/S. KUMAR LIQUORS & BEERS P LTD,D.NO.1B SAMPATHJI APARTMENTS, 6-3-855/10/A NEAR REDDY LABS, AMEERPET, HYDERABAD 2 DY. CIT, CIRCLE 2(1) HYDERABAD 3 CIT (A)-HYDERABAD 4 PR. CIT -HYDERABAD 5 THE DR, ITAT HYDERABAD 6 GUARD FILE BY ORDER