M/s Paharpur Pragnya Tech Park (P) Ltd, Hyderabad V. ACIT, Circle -16(3), Hyderabad

MA 192/HYD/2012

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 0233 (ITAT-HYDERABAD)
• Duration Of Justice: 6 month(s) 22 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 19-04-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: misc
• Appeal Filed On: 27-09-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: AMISHA S GUPT
• Assessee Lawyers: S RAGHUNATHAN
• Keywords: Non compliance

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH B', HYDERABAD BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI SAKTIJIT DEY, JUDICIAL MEMBER MA NO. 192/HYD/2012 ARISING OUT OF ITA NO. 355/HYD/2012 ASSESSMENT YEAR 2007-08 MA NO. 193/HYD/2012 ARISING OUT OF ITA NO. 356/HYD/2012 ASSESSMENT YEAR 2008-09 M/S. PAHARPUR PRAGNYA TECH PARK (P) LTD., HYDERABAD PAN: AABCL0590N VS. ASST. CIT CIRCLE-16(3) HYDERABAD APPELLANT RESPONDENT APPELLANT BY: SRI S. RAGHUNATHAN RESPONDENT BY: SMT. AMISHA S. GUPT DATE OF HEARING: 19 . 04 .201 3 DATE OF PRONOUNCEMENT: 19 . 04 .201 3 O R D E R PER CHANDRA POOJARI, AM: BY THE ABOVE TWO MISCELLANEOUS APPLICATIONS, THE A SSESSEE SEEKS TO RECALL OF EX-PARTE ORDER OF THE TRIBUNAL IN ITA NOS . 355 & 356/HYD/ 2012 FOR A.YS. 2007-08 AND 2008-09 DATED 21.6.2012. 2. THE LEARNED AR SUBMITTED THAT NO NOTICE INTIMATING THE DATE OF HEARING WAS EVER SERVED ON THE ASSESSEE EITHER BEFO RE OR AFTER 21.6.2012. THE ASSESSEE HAS RECEIVED ONLY THE APPELLATE ORDER DATED 21.6.2012. THE AR FURTHER SUBMITTED THAT THE ASSESSEE IS ALWAYS SE RIOUS OF PROSECUTING THE APPEALS AND THE NON COMPLIANCE OR NON-APPEARANC E OCCURRED SOLELY BECAUSE OF NOTICE OF HEARING WHICH WAS NEVER SERVED ON THE ASSESSEE. THE AR PLEADED THAT THE ASSESSEE MAY BE PROVIDED WITH A NOTHER OPPORTUNITY TO CONTEST ITS CASES ON MERIT IN THE INTEREST OF JUSTI CE AND FAIR PLAY. 3. THE DR NOT SERIOUSLY OPPOSED THE PLEA OF THE AR. MA NOS. 192 & 193/HYD/2012 M/S. PAHARPUR PRAGNYA TECH PARK (P) LTD. ============================== 2 4. WE HAVE HEARD BOTH THE PARTIES AND PERUSED THE MATE RIAL ON RECORD. WE ARE SATISFIED WITH THE REASONS ADVANCED BY THE A SSESSEE. CONSIDERING THE PLEA OF THE AR AND FACTS AND CIRCUMSTANCES OF T HE CASE, WE ARE INCLINED TO RECALL THE ORDER OF THE TRIBUNAL IN ITA NOS. 355 & 356/HYD/2012 DATED 21.6.2012. NOW, THE APPEALS IN ITA NOS. 355/HYD/20 12 AND 356/HYD/2012 ARE HEREBY RESTORED ON THE FILE OF THE TRIBUNAL. THE REGISTRY OF THE TRIBUNAL IS DIRECTED TO POST THESE CASES FOR HEARING IN REGULAR COURSE AND SEND NOTICE OF HEARING TO BOTH T HE PARTIES ACCORDINGLY. 5. IN THE RESULT, BOTH THE MAS FILED BY THE ASSESSEE A RE ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 19 TH APRIL, 2013. SD/ - (SAKTIJIT DEY) JUDICIAL MEMBER SD/ - (CHANDRA POOJARI) ACCOUNTANT MEMBER HYDERABAD, DATED THE 19 TH APRIL, 2013 COPY FORWARDED TO: 1. M/S. PAHARPUR PRAGNYA TECH PARK (P) LTD., 3 RD FLOOR, UNIT - 1, BLOCK-II, CYBER PEARL, HITEC CITY, MADHAPUR, HYDERA BAD-81. 2. THE ASST. CIT, CIRCLE - 16(3), HYDERABAD. 3. THE CIT(A) - V, HYDERBAAD. 4. THE CIT - IV, HYDERABAD. 5. THE DR B BENCH, ITAT, HYDERABAD. TPRAO