M/s Sreemitra Townships Private Limited, Hyderabad V. Dy.CIT, Cir-3(2), Hyderabad

MA 2/HYD/2013

• Counselvise Citation: [2013] 123 COUNSELVISE.COM (IT) 9830 (ITAT-HYDERABAD)
• Duration Of Justice: 1 month(s) 19 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 11-01-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: misc
• Appeal Filed On: 22-11-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: AMISHA S GUPT
• Assessee Lawyers: M MADHUSUDAN
• 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. 02/HYD/2013 IN I.T.A. NO. 949/HYD/2010 ASSESSMENT YEAR 2006-07 M/S. SREEMITRA TOWNSHIPS PRIVATE LIMITED, HYDERABAD PAN: AAHCS9552R VS. THE DEPUTY CIT CIRCLE-3(2) HYDERABAD APPELLANT RESPONDENT APPELLANT BY: SRI M. MADHUSUDAN RESPONDENT BY: SMT. AMISHA S. GUPT DATE OF HEARING: 11 . 01 .201 3 DATE OF PRONOUNCEMENT: 11 . 01 .201 3 O R D E R PER CHANDRA POOJARI, AM: THIS MA BY THE ASSESSEE IS SEEKING RECALL OF THE O RDER OF THE TRIBUNAL IN ITA NO. 949/HYD/2010 DATED 6.11.2012. 2. THE LEARNED AR EXPLAINED THE REASONS FOR NON-APPEAR ANCE ON THE DATE OF HEARING WHICH WAS DUE TO WRONG NOTING O F DATE OF HEARING. HE SUBMITTED THAT THE DEFAULT IS UNINTENTIONAL AND THE ASSESSEE IS VERY MUCH INTERESTED TO PROSECUTE ITS APPEAL. ACCORDING LY, HE PRAYED THAT THE ORDER OF THE TRIBUNAL BE RECALLED AND ONE MORE OPPORTUNITY MAY BE GIVEN TO THE ASSESSEE FOR CONTESTING ITS CASE ON ME RIT. 3. THE LEARNED DR DOES NOT RAISE OBJECTION. 4. AFTER HEARING BOTH THE PARTIES, WE ARE OF THE OPINI ON THAT THE ASSESSEE WAS PREVENTED BY REASONABLE CAUSE IN APPEA RING BEFORE THE TRIBUNAL ON THE SCHEDULED DATE OF HEARING. ACCORDI NGLY, THE ORDER OF THE TRIBUNAL IN ITA NO. 949/HYD/2010 DATED 6.11.201 2 IS HEREBY RECALLED AND THE APPEAL OF THE ASSESSEE IS RESTORED ON THE FILE OF THE TRIBUNAL. THE NEXT HEARING OF THE APPEAL WILL BE O N 1.4.2013. NO NOTICE M A NO. 02/HYD/2013 M/S. SREEMITRA TOWNSHIPS PVT. LTD. =========================== 2 OF HEARING SHALL BE SENT TO THE PARTIES AS THE SAME WAS ANNOUNCED IN THE OPEN COURT AND THIS ORDER ITSELF WILL SERVE AS A NO TICE OF HEARING. 5. IN THE RESULT, MA FILED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 11 TH JANUARY, 2013. SD/ - (SAKTIJIT DEY) JUDICIAL MEMBER SD/ - (CHANDRA POOJARI) ACCOUNTANT MEMBER HYDERABAD, DATED 11 TH JANUARY, 2013 TPRAO COPY FORWARDED TO: 1. M/S. SREEMITRA TOWNSHIPS PVT. LTD., 302, 3 RD FLOOR, KRISHNA PLAZA, KHAIRATABAD, HYDERABAD. 2. DY. CIT, CIRCLE - 3(2), HYDERABAD. 3 . THE CIT(A), GUNTUR 4 . THE CIT - III, HYDERABAD. 5 . THE DR B BENCH, ITAT, HYDERABAD