M/s. Hyderabad Ammonia & Chemicals P. Ltd., Hyderabad V. DCIT, C2(2), Hyd., Hyderabad

MA 198/HYD/2013

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 0820 (ITAT-HYDERABAD)
• Duration Of Justice: 17 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 27-09-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2005-2006
• Appeal Filed On: 10-09-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R LAXMAN
• Assessee Lawyers: U L N SUDHAKAR
• 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 M.A. NO.198/HYD/2013 (IN ITA NO.121/HYD/12) : ASSESSMENT YEAR 2005 - 06 M.A. NO.19 9 /HYD/2013 (IN ITA NO.12 2 /HYD/12) : ASSESSMENT YEAR 200 6 - 0 7 M/S. HYDERABAD AMMONIA & CHEMICALS P. LTD., HYDERABAD (PAN AAACH 6205 M) V/S. DY. COMMISSIONER OF INCOME - TAX, CIRCLE 2(2) HYDERABAD (APPLICANT) (RESPONDENT) APP LIC ANT BY : SHRI U.L.N.SUDHAKAR RESPONDENT BY : SHRI R.LAXMAN DATE OF HEARING 27 .09.2013 DATE OF PRONOUNCEMENT 27 .09.2013 O R D E R PER SAKTIJIT DEY, JUDICIAL MEMBER: BY THESE MISCELLANEOUS APPLICATIONS UNDER S.254(2) OF THE A C T, ASSESSEE SEEKS RECALL OF THE O R DER OF THIS TRIBUNAL DATED 6.8.2013 IN ITA NOS.121 AND 122/HYD/2012 FOR THE ASSESSMENT YEARS 2005 - 06 AN 2006 - 07 , ON THE GROUND THAT TH E RE WAS JUSTIFIED REASON FOR THE ASSESSEE FOR NOT APPEARING BEFORE THE TRIBUNA L ON THE SCHEDULED DATE OF H E ARING, AND THE TRIBUNAL WAS NOT JUSTIFIED IN DISMISSING THE APPEALS EX - PARTE FOR NON - PROSECUTION. 2. IT IS STATED IN TH E S E APPLICATION S ACCOMPANIED BY THE AFFIDAVIT S OF THE MANAGING DIRECTOR OF ASSESSEE - COMPANY THAT ON 6.8.2 013, THAT ON THE E ARLI E R DATE OF PO S TING 1.5.2013, THE MATER WAS REPRESENTED THROUGH THE COUNSEL FOR THE ASSESSEE, ADJOURNMENT WAS SOUGHT ON BEHALF OF THE LEARNED COUNSEL FOR THE ASSESSEE, AND THE SAME WAS GRANTED, BUT DUE TO A MISTAKE IN NOTING THE ADJOU RNED DATE, THE MATTER COULD NOT BE REPRESENTED MA 198&199/HYD/2013 (IN ITA NO. 121 & 122 / HYD/201 2 M/S. HYDERABAD AMMONIA & CHEMICALS P. LTD., HYDERABAD 2 ON THE ULTIMATE DATE OF HEARING, VIZ. 6.8.2013, AND AS SUCH IT WAS PRAYED THAT THE ORDER OF THE TRIBUNAL DATED 6.8.2013 MAY BE RECALLED AND APPEALS MAY BE POSTED FOR FRESH HEARING AND DISPOSAL ON MERITS. 3. THE LEARNED DEPARTMENTAL REPRESENTATIVE HAS OPPOSED THE SUBMISSIONS OF THE LEARNED COUNSEL FOR THE ASSESSEE. 4. WE HAVE HEARD THE PARTIES. IN THE FACTS OF THE CASE, WE ARE OF THE VIEW THAT THERE WAS REASONABLE CAUSE FOR THE ASSESSEE FOR NO N - REPRESENTATION ON 6.8.2013, WHEN THE APPEALS ULTIMATELY CAME UP FOR HEARING AND DISMISSED FOR WANT OF PROSECUTION. A CCORDINGLY, THE EX - PARTE ORDER OF THIS TRIBUNAL DATED 6.8.2013 IN ITA NO. 121 AND 122/HYD/2012 , IS RECALLED, AND THE SAID APPEAL S, AS ALREA DY ANNOUNCED IN THE OPEN COURT, ARE POSTED FOR FRESH HEARING AND DISPOSAL ON 2 1 . 1 .201 4 . AS THE SAID DATE HAS ALREADY BEEN PRONOUNCED IN THE OPEN COURT, AT THE TIME OF HEARING ON TH E S E APPLICATION, NO SEPARATE NOTICE OF HEARING IS NECESSARY. 5. IN THE RESULT, MISCELLANEOUS APPLICATION S OF THE ASSESSEE ARE ALLOWED. ORDER PRONOUNCED IN THE COURT ON THE CONCLUSION OF HEARING ON THE MISCELLANEOUS APPLICATION ON 27.09.2013 SD/ - SD/ - (CHANDRA POOJARI) ( SAKTIJIT DEY ) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED/ - 27 TH SEPTEMBER, 2013 MA 198&199/HYD/2013 (IN ITA NO. 121 & 122 / HYD/201 2 M/S. HYDERABAD AMMONIA & CHEMICALS P. LTD., HYDERABAD 3 COPY FORWARDED TO: 1 M/S. HYDERABAD AMMONIA & CHEMICALS P. LTD., 18/A FEROZGUDA, HYDERABAD - 500 011 2 DY. COMMISSIONER OF INCOME - TAX CIRCLE 2(2), HYDERABAD 3 COMMISSIONER OF INCOME - TAX(APPEALS) III , HYDERABAD 4 COMMISSIONER OF INCOME - TAX I I , HYDERABAD 5 DEPARTMENTAL REPRESENTATIVE ITAT, HYDERABAD B.V.S