Suryavamshi Industries ltd, Secunderabad V. ADIT, Cir-3(2), Hyderabad

MA 195/HYD/2011

• Counselvise Citation: [2011] 123 COUNSELVISE.COM (IT) 7232 (ITAT-HYDERABAD)
• Duration Of Justice: 14 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 04-10-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2006-2007
• Appeal Filed On: 20-09-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: KOMAL JOGPAL
• Assessee Lawyers: V SHIV KUMAR

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH B, HYDERABAD BEFORE SHRI G.C. GUPTA, VICE-PRESIDENT AND SHRI AKBER BASHA, ACCOUNTANT MEMBER M.A. NO.195/HYD/2011 (IN ITA NO.589/HYD/2010) : ASS T. YEAR: 2006-07 M/S. SURYAVANSHI INDUSTRIES LTD.,SECUNDERABAD. (PAN AADCS 2804 C) V/S- DCIT, CIR-3(2), HYDERABAD. (APPLICANT) (RESPOND ENT) APPLICANT BY : SHRI. V.SHIV KUMAR RESPONDENT BY : S MT. KOMAL JOGPAL O R D E R PER AKBER BASHA, ACCOUNTANT MEMBER: BY THIS MISC. APPLICATION, THE ASSESSEE IS SEEKIN G THE TRIBUNAL TO RECALL ITS ORDER PASSED IN ITA NO.589/H YD/2010 DATED 14-06- 2011 PERTAINING TO THE ASSESSMENT YEAR 2006-07. 2. THE LEARNED COUNSEL FOR THE ASSESSEE SUBMITTED THAT THE AUTHORIZED REPRESENTATIVE WHO WAS AUTHORIZED TO REP RESENT THIS CASE BEFORE THE TRIBUNAL RESIGNED IN APRIL, 2011. CONSE QUENTLY, THE ASSESSEE COMPANY AUTHORIZED SRI V. SHIV KUMAR, ADVOCATE TO R EPRESENT THE ASSESSEE. RECORDS IN VARIOUS APPEALS PERTAINING TO THE GROUP COMPANIES WERE HANDED OVER TO SRI V. SHIV KUMAR FOR HIS STUDY AND PUTTING IN APPEARANCE AND REPRESENT IN THE APPEALS PENDING BEF ORE THE TRIBUNAL. THE ASSESSEE THUS MADE NECESSARY ARRANGEMENTS FOR E NSURING REPRESENTATIVE BEFORE THE TRIBUNAL BY AN AUTHORIZED REPRESENTATIVE. IT M.A.NO.195/HYD/2011 SURYAVANSHI INDUSTRIES, SBAD. ======================= 2 IS FURTHER SUBMITTED THAT THE ASSESSEE RECEIVED ORD ER OF THE TRIBUNAL IN ITA NO.589/HYD/2010 DATED 14 TH JUNE, 2011 DISMISSING THE APPEAL FOR NON PROSECUTION. THE ASSESSEE MADE ENQUIRIES AS TO THE CIRCUMSTANCES UNDER WHICH THE AUTHORIZED REPRESENTATIVES OMITTED TO PUT IN APPEARANCE BEFORE THE TRIBUNAL AND FOUND THAT BY OV ERSIGHT THE RECORD AND VAKALAT IN THE CASE OF THE ASSESSEE WAS OMITTED TO BE HANDED OVER TO THE AUTHORIZED REPRESENTATIVE. IN THIS CONNECTI ON, AN AFFIDAVIT BY THE AUTHORIZED REPRESENTATIVE CONFIRMING THE FACTS STAT ED IS ALSO SUBMITTED. IT IS FURTHER SUBMITTED THAT THE ASSESSEE IS FULLY INTERESTED IN PROSECUTING THE APPEAL FILED BY IT BEFORE THE TRIBUNAL. THE NO N-APPEARANCE OF THE ASSESSEES REPRESENTATIVE WHEN THE APPEAL WAS CALLE D ON FOR HEARING ON 14 TH JUNE, 2011 WAS FOR THE REASONS OF INADVERTENT OMIS SION AS STATED IN ITS PETITION AND NOT DUE TO LACK OF INTEREST IN PRO SECUTING THE APPEAL. 3. ON THE OTHER HAND, THE LEARNED DEPARTMENTAL REP RESENTATIVE OPPOSED THE CONTENTIONS OF THE LEARNED COUNSEL FOR THE ASSESSEE AND NOT AGREED WITH THE RECALLING OF THE TRIBUNAL ORDER IN THE INSTANT CASE. 4. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS AND PERUSE D THE MATERIAL AVAILABLE ON RECORD. AFTER CONSIDER ING THE TOTALITY OF FACTS AND THE CIRCUMSTANCES OF THE CASE, WE FIND TH AT THE ASSESSEE WAS PREVENTED BY SUFFICIENT CAUSE FOR NON APPEARANC E ON THE DATE OF HEARING OF THIS APPEAL. THEREFORE, IN THE INTERE STS OF JUSTICE, WE RECALL OUR ORDER DATED 14 TH JUNE, 2011 PASSED IN ITA NO.589/HYD/2010 AND DIRECT THE REGISTRY TO FIX THIS APPEAL FOR FRESH HEARING ON 18-1-2012. THERE IS NO NECESSITY OF SERV ING NOTICES TO THE PARTIES IN THIS REGARD. THIS ORDER OF THE TRIBU NAL MAY BE M.A.NO.195/HYD/2011 SURYAVANSHI INDUSTRIES, SBAD. ======================= 3 TREATED AS NOTICE OF HEARING AND NO SEPARATE NOTICE S MAY BE SERVED TO THE PARTIES CONCERNED. WE DIRECT ACCORDI NGLY. 5. IN THE RESULT, THE MISCELLANEOUS APPLICATION FI LED BY THE ASSESSEE STANDS ALLOWED. ORDER WAS PRONOUNCED IN THE COURT ON 4-10-2011. SD/- SD/- (G.C. GUPTA) (AKBER BASHA) VICE PRESIDENT ACCOUNTANT MEMBER. DATED: 04-10-2011. COPY FORWARDED TO: 1. SURYAVANSHI INDUSTRIES LIMITED, 105, 6 TH FLOOR, SURYA TOWERS, SARDAR PATEL ROAD, SECUNDERABAD. 2. 3. 4 5. JMR* DCIT, CIR - 3(2), HYDERABAD. CIT (A), GUNTUR. CIT, AP, HYDERABAD. THE DR, ITAT, HYDERABAD. M.A.NO.195/HYD/2011 SURYAVANSHI INDUSTRIES, SBAD. ======================= 4