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

MA 195/HYD/2013

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 1106 (ITAT-HYDERABAD)
• Duration Of Justice: 1 month(s) 29 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 25-10-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2008-2009
• Appeal Filed On: 27-08-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SOLGY JOSE KOTTARAM
• Assessee Lawyers: SAMPATH RAGHUNATHAN
• Keywords: Reasonable cause

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.194/HYD/20 13 (IN ITA NO.355/HYD/12) : ASSESSMENT YEAR 2007 - 08 MA NO.195/HYD/20 13 (IN ITA NO.356/HYD/12) : ASSESSMENT YEAR 2008 - 09 M/S. PAHARPUR PRAGNYA TECH PARK (P)LTD., HYDERABAD (PAN AABCL 0590 N) V/S. ASSTT. COMMISSIONER OF INCOME - TAX, CENTRAL CIRCLE 16(3), HYDERABAD (APPLICANT) (RESPONDENT) APPLICANT BY : SHRI SAMPATH RAGHUNATHAN RESPONDENT BY : SHRI SOLGY JOSE KOTTARAM DR DATE OF HEARING 25 .10.2013 DATE OF PRONOUNCEMENT 25.10.2013 O R D E R PER CHANDRA POOJARI, ACCOUNTANT MEMBER: BY THESE MISCELLANEOUS APPLICATIONS, ASSESSEE HAS REQUESTED FOR RECALLING THE EX - PARTE ORDER OF THE TRIBUNAL DATED 25.7.2013 IN APPEALS, ITA NO.355 AND 356/HYD/2012 OF THE ASSESSEE FOR THE ASSESSMENT YEARS 2007 - 08 AND 2008 - 09, ON THE GROUND THAT THERE WAS A REASONABLE CAUSE FOR THE ABSENCE ON BEHALF OF THE ASSESSEE AT THE TI M E OF HEARING OF THE APPEALS BY THE T RIBUNAL, AND THE TRIBUNAL WAS NO T JUSTIFIED IN DISPOSING OF THE APPEALS EX - PARTE. 2. WE HEARD BOTH SIDES AND PERUSED THE MATERIAL ON RECORD. I T IS STATED IN THE PRESENT APPLICATIONS ACCOMPANIED BY THE AFFIDAVIT OF ONE GAURAV SWARUP, DIRECTOR OF THE ASSESSEE COMPANY, THAT THE ASSESSEE HAS NOT RECEIVED ANY NOTICE OF HEARING FROM THE TRIBUNAL IN RESPECT OF POSTING OF ITS APPEALS FOR THE YEARS UNDER CONSIDERATION FOR HEARING ON 25.7.2013. MA NO.194 - 195/HYD/2013 (IN ITA NO. 355 & 356 /HYD/201 2) M/S. PAHARPUR PRAGNYA TECH PARK (P)LTD., HYDERABAD 2 WE FIND THAT THE APPEALS OF THE ASSESSEE, BEING ITA NOS.355 AND 356/HYD/2012, CAME TO BE POSTED FOR HEARING ON 25.7.2013, BY VIRTUE OF THE ORDER OF THIS TRIBUNAL IN MA NOS.192 - 193/HYD/2012 ARISING OUT OF THE ORDER D ATED 1.11.2011 IN THE VERY SAME APPEALS. THUS, THIS IS SECOND ROUND OF MAS FILED BY THE ASSESSEE, SEEKING RECALL OF THE EARLIER ORDERS. THE TRIBUNAL, HAVING POSTED THE APPEALS FOR HEARING ON 25.7.2013, THROUGH ITS OWN ORDER IN EARLIER MISCELLANEOUS APPLI CATIONS OF THE ASSESSEE, THERE WAS INDEED NO NECESSITY FOR ANY FRESH NOTICE OF HEARING. STILL TAKING A LENIENT VIEW OF THE MATTER IN THE LIGHT OF THE PLEA OF THE ASSESSEE IN THE PRESENT APPLICATIONS, BESIDES CONSIDERING TOTALITY OF FACTS AND CIRCUMSTANCES OF THE MATTER AND KEEPING IN VIEW THE INTERESTS OF JUSTICE, WE RECALL OUR EX - PARTE ORDER DATED 25.7.2013 , AND POST THE RELEVANT APPEALS OF THE ASSESSEE, BEING ITA NOS.355 AND 356/HYD/2012 FOR HEARING ON 19.2.2014. IT MAY BE SPECIFICALLY NOTED AT THIS JUN CTURE THAT NO SEPARATE NOTICE OF HEARING WOULD BE ISSUED FOR THE SAID ADJOURNED DATE OF 19.2.2014, AND THIS ORDER ITSELF SHOULD BE TAKEN AS A NOTICE OF HEARING. WE ORDER ACCORDINGLY. 3. IN THE RESULT, BOTH THE APPLICATIONS OF THE ASSESSEE ARE ALLOWED. ORDER PRONOUNCED IN THE COURT ON 2 5 .10.2013 SD/ - SD/ - ( SAKTIJIT DEY ) (CHANDRA POOJARI) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED/ - 2 5 TH OCTOBER, 2013 COPY FORWARDED TO: 1 M/S. PAHARPUR PRAGNYA TECH PARK (P)LTD., 3 RD FLOOR, UNIT I, BLOCK II, CYBER PARK, HITEC CITY, MADHAPUR, HYDERABAD 81. MA NO.194 - 195/HYD/2013 (IN ITA NO. 355 & 356 /HYD/201 2) M/S. PAHARPUR PRAGNYA TECH PARK (P)LTD., HYDERABAD 3 2 ASSTT. COMMISSIONER OF INCOME - TAX , CIRCLE 16(3), HYDERABAD 3 COMMISSIONER OF INCOME - TAX(A) V , HYDERABAD 4 COMMISSIONER OF INCOME - TAX I V , HYDERABAD 5 DEPARTMENTAL REPRESENTATIVE ITAT, HYDERABAD B.V.S