SBPL Infrastructure Ltd, Hyderabad V. DCIT, Circle-3(1), Hyderabad

MA 192/HYD/2011

• Counselvise Citation: [2011] 123 COUNSELVISE.COM (IT) 6948 (ITAT-HYDERABAD)
• Duration Of Justice: 25 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 23-09-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: misc
• Appeal Filed On: 29-08-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: B V PRASAD REDDY
• Assessee Lawyers: D V ANJANEYALU

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD B BENCH, HYDERABAD BEFORE SHRI G.C. GUPTA, VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER MA NO.192/HYD/2011 ARISING OUT OF ITA NO.1325/HYD/2010 ASSESSMENT YEAR 2007-08 M/S SBPL INFRASTRUCTURE LTD., HYDERABAD (PAN AACCS9014 M) VS THE DCIT, CIRCLE 3(1), HYDERABAD APPELLANT RESPONDENT APPELLANT BY : SHRI D.V. ANJANEYALU RESPONDENT BY : SHRI B.V. PRASAD REDDY DATE OF HEARING : 23.9.2011 DATE OF PRONOUNCEMENT : 23.9.2011 ORDER PER CHANDRA POOJARI, A.M. BY THIS MISCELLANEOUS APPLICATION, THE ASSESSEE HAS REQUESTED FOR RECALL OF THE EX PARTE ORDER OF THE T RIBUNAL DATED 20.7.2011 PASSED IN THE APPEAL OF THE ASSESSE E, BEING IN ITA NO.1325/HYD/2010 FOR THE ASSESSMENT YEAR 200 7- 08. 2. THE LEARNED COUNSEL FOR THE ASSESSEE HAS EXPLA INED THE REASONS FOR NOT APPEARING BEFORE THE TRIBUNAL T HAT WHILE MAKING NOTE IN THE DIARY INSTEAD OF 20.7.2011 WRONG LY NOTED THE DATE AS 27.7.2011 BY MISTAKE, AS SUCH HE COULD NOT ABLE TO ATTEND ON THE DATE OF POSTING OF THE CA SE ON 20.7.2011. AN AFFIDAVIT TO SUPPORT THE FACT WAS F ILED BY THE ASSESSEES COUNSEL. THE LEARNED DEPARTMENTAL REPRESENTATIVE HAS NOT RAISED ANY SERIOUS OBJECTION . MA NO.192/HYD/2011 ARISING OUT OF ITA NO.1325/H/2010 M/S SBPL INFRASTRUCTURE, HYDERABAD 2 3. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS. IN VIEW OF THE CIRCUMSTANCES EXPLAINED BY THE LEARNED COUNSEL FOR THE ASSESSEE FOR NOT APPEARING BEFORE THE TRIBUNAL ON T HE DATE OF HEARING ON 20.7.2011, WE ARE OF THE VIEW THAT TH ERE WAS SUFFICIENT CAUSE FOR NON APPEARANCE BEFORE THE TRIB UNAL ON BEHALF OF THE ASSESSEE AT THE TIME OF HEARING ON TH E APPEAL. ACCORDINGLY, THE EX PARTE ORDER OF THE TRIBUNAL DAT ED 20.7.2011 FOR THE ASSESSMENT YEAR 2007-08 IS RECALL ED AND THE FRESH DATE OF HEARING WILL BE FIXED AS PER NORM AL COURSE OF HEARING. 4. IN THE RESULT, MISCELLANEOUS APPLICATION OF TH E ASSESSEE IS ALLOWED. 5. ORDER PRONOUNCED IN THE COURT AT THE CONCLUSIO N OF HEARING OF THE APPEAL ON 23 RD SEPT, 2011. SD/- SD/- ( G.C. GUPTA ) ( CHAND RA POOJARI ) VICE PRESIDENT ACCOUNTANT M EMBER DATED THE 23 RD SEPT., 2011 COPY FORWARDED TO: 1. M/S SBPL INFRASTRUCTURE LTD., C/O M/S ANJANEYULU & CO., C AS, 30, BHAGYALAKSHMI NAGAR, GANDHI NAGAR, HYDERABAD-80. 2. THE DCIT, CIRCLE 3(1), HYDERABAD 3. THE CIT(A)-IV , HYDERABAD 4. THE CIT-III, HYDERABAD 5. THE DR, ITAT, HYDERABAD NP/