M/s. Abhinandana Housing P. Ltd., Hyd., Hyderabad V. DCIT, C-1(1), R-1, Hyd., Hyderabad

MA 200/HYD/2013

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 0821 (ITAT-HYDERABAD)
• Duration Of Justice: 22 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 27-09-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2009-2010
• Appeal Filed On: 05-09-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R LAXMAN
• Assessee Lawyers: T CHAITANYA KUMAR
• 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. 200/HYD/2013 IN ITA NO. 612/HYD/2013 ASSESSMENT YEAR 2009-10 M/S. ABHINANDANA HOUSING PVT. LTD. HYDERABAD PAN: AAECA1098F VS. THE DCIT CIRCLE-1(1) HYDERABAD APPELLANT RESPONDENT APPELLANT BY: SRI T. CHAITANYA KUMAR RESPONDENT BY: SRI R. LAXMAN DATE OF HEARING: 27.09.2013 DATE OF PRONOUNCEMENT: 27.09.2013 O R D E R PER CHANDRA POOJARI, AM: THIS MISCELLANEOUS APPLICATION (MA) FILED BY THE ASSESSEE IS SEEKING RECALL OF EX-PARTE ORDER OF THE TRIBUNAL DATED 5.8.2013 IN ITA NO. 612/HYD/2013 FOR ASSESSMENT YEAR 2009-10. 2. THE LEARNED AR SUBMITTED THAT THE NOTICE OF HEARING FIXING HEARING OF THE ASSESSEE'S APPEAL ON 5.8.2013 WAS NOT RECEIVED BY THE ASSESSEE. THEREFORE, THE ASSESSEE' S CASE COULD NOT BE REPRESENTED BEFORE THE TRIBUNAL ON THE DATE OF HEARING. HE SUBMITTED THAT NON-ATTENDING ON THE DA TE OF HEARING IS UNINTENTIONAL AND BEYOND ASSESSEE'S CONT ROL. ACCORDINGLY, THE AR REQUESTED THE TRIBUNAL TO RECAL L THE EX- PARTE ORDER OF THE TRIBUNAL AND THE ASSESSEE MAY BE GIVEN ONE MORE OPPORTUNITY TO CONTEST ITS CASE ON MERIT. MA NO. 200/HYD/2013 M/S. ABHINANDANA HOUSING PVT. LTD. ============================ 2 3. THE LEARNED DR DID NOT RAISE ANY SERIOUS OBJECTION AGAINST THE PROPOSITION OF THE AR. 4. WE HAVE HEARD BOTH THE PARTIES AND PERUSED THE MATERIAL ON RECORD. AS SEEN FROM THE ARGUMENTS OF THE ASSESSEE'S COUNSEL AND ALSO FROM THE RECORD, NOTICE OF HEARING WAS NOT SERVED ON THE ASSESSEE. WE ARE SATISFIED W ITH THE REASONS GIVEN BY THE ASSESSEE AND THE ASSESSEE WAS PREVENTED BY REASONABLE CAUSE IN ATTENDING BEFORE T HE TRIBUNAL ON THE DATE OF HEARING. ACCORDINGLY, THE EX-PARTE ORDER OF THE TRIBUNAL IN ITA NO. 612/HYD/2013 DATED 5.8.2013 IS HEREBY RECALLED AND THE APPEAL OF THE A SSESSEE IS RESTORED ON THE FILE OF THE TRIBUNAL. REGISTRY OF THE TRIBUNAL IS DIRECTED TO POST THE APPEAL FOR HEARING ON 21.1. 2014. NO NOTICE OF HEARING SHALL BE SENT TO BOTH THE PARTIES AND THIS ORDER ITSELF WOULD SERVE AS A NOTICE OF HEARING. 5. IN THE RESULT, MA BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 27 TH SEPTEMBER, 2013 SD/- (SAKTIJIT DEY) JUDICIAL MEMBER SD/- (CHANDRA POOJARI) ACCOUNTANT MEMBER HYDERABAD, DATED 27 TH SEPTEMBER, 2013 TPRAO COPY FORWARDED TO: 1. M/S. ABHINANDANA HOUSING PVT. LTD., C/O. A. SRIHAR I RAO, CA, SSV & COMPANY, D. NO. 8-3-320/1/3/4, G-2, SAI PARIWAR APARTMENTS, SAI SARADHI NAGAR, YELLAREDDYGU DA, AMEERPET, HYDERABAD-500 073. 2. THE DCIT, CIRCLE-1(1), HYDERABAD. 3. THE CIT(A)-II, HYDERABAD. 4. THE CIT-1, HYDERABAD. 5. THE DR B BENCH, ITAT, HYDERABAD.