M/s.Revathi Agrotech P. Ltd, Hyderabad V. ITO, OSD-2, Central Range-1, Hyderabad

MA 21/HYD/2012

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 7771 (ITAT-HYDERABAD)
• Duration Of Justice: 1 month(s) 24 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 16-03-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: misc
• Appeal Filed On: 23-01-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: V SRINIVAS
• Assessee Lawyers: K C DEVADAS
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH A', HYDERABAD BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. ASHA VIJAYARAGHAVAN, JUDICIAL MEMBER SL. NO. ITA/MA NO. & A.Y. APPELLANT RESPONDENT 1. ITA NO. 1701/HYD/2011 A.Y. 2007-08 M/S. BHARANI AGRO (P) LTD., HYDERABAD PAN: AACCB1168P INCOME TAX OFFICER (OSD), CENTRAL RANGE- 1, HYDERABAD 2. MA NO. 18/HYD/2012 IN ITA NO. 1701/HYD/2011 -DO- INCOME TAX OFFICER - OSD-2, CENTRAL RANGE- 1, HYDERABAD 3. ITA NO. 1702/HYD/2011 A.Y. 2007-08 M/S. BHIMA AGRO FARMS PVT. LTD., HYDERABAD PAN: AABCB5747R ACIT (OSD) CENTRAL RANGE-1 HYDERABAD 4. MA NO. 19/HYD/2012 IN ITA NO. 1702/HYD/2011 -DO- INCOME TAX OFFICER - OSD-2, CENTRAL RANGE- 1, HYDERABAD 5. ITA NO. 1703/HYD/2011 A.Y. 2007-08 M/S. BRAHMAPUTRA GREENLANDS PVT. LTD. HYDERABAD PAN: AABCB5748A ACIT (OSD) CENTRAL RANGE-1 HYDERABAD 6. MA NO. 20/HYD/2012 IN ITA NO. 1703/HYD/2011 -DO- INCOME TAX OFFICER - OSD-2, CENTRAL RANGE- 1, HYDERABAD 7. ITA NO. 1704/HYD/2011 A.Y. 2007-08 M/S. REVATHI AGRO- TECH PVT. LTD., HYDERABAD PAN: AACCR4368R -DO- 8. MA NO. 21/HYD/2012 IN ITA NO. 1704/HYD/2011 -DO- -DO- 9. ITA NO. 1705/HYD/2011 A.Y. 2007-08 M/S. ANURADHA GREENLANDS PVT. LTD. HYDERABAD PAN: AAECA1845N INCOME TAX OFFICER (OSD), CENTRAL RANGE- 1, HYDERABAD 10. MA NO. 22/HYD/2012 IN ITA NO. 1705/HYD/2011 -DO- INCOME TAX OFFICER - OSD-2, CENTRAL RANGE- 1, HYDERABAD APPELLANT BY: SHRI K.C. DEVADAS RESPONDENT BY: SHRI V. SRINIVAS DATE OF HEARING: 09.03.2012 DATE OF PRONOUNCEMENT: 16 .03.2012 M.A. NOS. 18 TO 22/HYD/2012 ITA NOS. 1701 TO 1705/HYD/2011 M/S. BHARANI AGRO PVT. LTD. & ORS. ========================== 2 O R D E R PER CHANDRA POOJARI, AM: THESE MISCELLANEOUS APPLICATIONS ARE FILED BY THE RESPECTIVE ASSESSEES SEEKING RECALL OF COMMON EX-PARTE ORDER O F THE TRIBUNAL IN I.T.A. NOS. 1701 TO 1705/HYD/2011 DATED 26 TH DECEMBER, 2011 FOR ASSESSMENT YEAR 2007-08. 2. THE LEARNED COUNSEL FOR THE ASSESSEE SUBMITTED THAT THE NOTICES OF HEARING OF THE ABOVE APPEALS WERE NOT RECEIVED B Y THE ASSESSEES AND THE REPRESENTATIVE OF THE COMPANY WAS OUT OF STATIO N DURING THAT PERIOD. THE COUNSEL FURTHER SUBMITTED THAT SUCH NON-COMPLIANCE IN THE CASE OF THE ABOVE ASSESSEES HAS NEVER HAPPENED AND THE ASSESSEES ALWAYS RESPECTED THE RULE OF LAW AND COMPLIED TO AL L STATUTORY NOTICES. THERE WAS ABSOLUTELY NO INTENTION TO DEFAULT ON 26. 12.2011. THE COUNSEL SUBMITTED THAT THERE WILL BE A GROSS MISCAR RIAGE OF JUSTICE IF THE APPEAL ORDER PASSED EX-PARTE IS NOT RECALLED AN D ON THE CONTRARY IF IT IS RECALLED THERE WILL BE AN ADJUDICATION OF THE MATTER ON MERITS AFTER HEARING BOTH THE ASSESSEE AND THE DEPT. ACCORDINGL Y, HE EARNESTLY PRAYED THAT THE EX-PARTE ORDER OF THE TRIBUNAL BE R ECALLED AND THE APPEALS DISPOSED OF ON MERITS IN THE INTEREST OF JU STICE AND FAIR PLAY. 3. THE COUNSEL OF THE ASSESSEES FURTHER SUBMITTED THAT THE ISSUE INVOLVED IN THESE APPEALS IS ALREADY DEALT WITH BY THIS TRIBUNAL IN ITS ORDER DATED 9 TH SEPTEMBER, 2011 WITH REGARD TO NON-GIVING OF PROPE R OPPORTUNITY OF HEARING TO THE ASSESSEE AND HE PRAYE D THAT THE APPEALS THEMSELVES CAN BE TAKEN UP FOR ADJUDICATION AND REM ANDED BACK TO THE FILE OF THE ASSESSING OFFICER TO DECIDE THE ISS UE INVOLVED ON MERIT. 4. THE LEARNED DR FAIRLY CONCEDED TO THE PROPOSAL OF T HE ASSESSEES' COUNSEL. 5. WE HAVE HEARD BOTH THE PARTIES AND PERUSED THE MATE RIAL ON RECORD. WE ARE OF THE OPINION THAT THE ASSESSEES ARE PREVENTED BY A M.A. NOS. 18 TO 22/HYD/2012 ITA NOS. 1701 TO 1705/HYD/2011 M/S. BHARANI AGRO PVT. LTD. & ORS. ========================== 3 REASONABLE CAUSE IN NOT APPEARING BEFORE THE TRIBUN AL ON THE DATE OF HEARING I.E., ON 26 TH DECEMBER, 2011. THE COMMON EX-PARTE ORDER OF THE TRIBUNAL IN I.T.A. NOS. 1701 TO 1705/HYD/2011 D ATED 26.12.2011 IS HEREBY RECALLED AND ALL THE ABOVE APPEALS ARE RE STORED ON THE FILE OF THE TRIBUNAL. 6. WE FIND MERIT IN THE ARGUMENT OF THE ASSESSEES' COU NSEL. THE TRIBUNAL DECIDED SIMILAR ISSUE IN THE CASE OF M/S. SRAVANA AGRO P. LTD. & ORS IN ITA NOS. 686 TO 689/HYD/2011 ORDER DA TED 13.10.2011 WHEREIN THE TRIBUNAL FOLLOWED THE ORDER OF THIS TRI BUNAL IN THE CASE OF M/S. UTKARSHADA BIOTECH PVT. LTD. IN ITA NO. 743/HY D/2011 ORDER DATED 5.8.2011 WHEREIN IT WAS HELD AS FOLLOWS: '3. THE LEARNED COUNSEL FOR THE ASSESSEE, SHRI D EVADAS, POINTED OUT THAT SIMILAR CASES IN SATYAM GROUP HAV E BEEN DECIDED BY THE THIS TRIBUNAL IN THE CASE OF M/S. U TKARSHADA BIOTECH PVT. LTD. IN I.T.A. NO. 743/HYD/2011 ORDER DATED 5.8.2011 WHEREIN THE ITAT HELD AS UNDER: '3. LEARNED COUNSEL FOR THE ASSESSEE SUBMITTED THA T NO PROPER OPPORTUNITY OF HEARING WAS GIVEN TO THE ASS ESSEE BY THE ASSESSING OFFICER AS ITS RECORDS WERE IMPOU NDED BY THE CBI AND WERE RELEASED ONLY AFTER THE ASSES SMENT PROCEEDINGS IN THESE CASES WERE COMPLETED. IN THE SE FACTS, HE ARGUED THAT IN THE INTEREST OF JUSTICE, THE ORDERS OF THE AUTHORITIES BELOW SHOULD BE SET ASID E AND THESE MATTER SHOULD BE RESTORED TO THE FILE OF THE ASSESSING OFFICER FOR DE NOVO ASSESSMENT. LEARNED DEPARTMENTAL REPRESENTATIVE HAS RELIED ON THE ORDE RS OF THE ASSESSING OFFICER AND THE CIT(A). 4. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS. IN VI EW OF THE FACT THAT THE RECORDS OF THE ASSESSEES WERE IMPOUNDED BY THE CBI AND WERE RELEASED ONLY AFTER THE COMPLETION OF THE ASSESSMENT PROCEEDINGS IN THESE CASE, WE ARE OF THE VIEW THAT IT SHALL BE IN THE INTERES T OF JUSTICE TO SET ASIDE THE ORDERS OF THE REVENUE AUTHORITIES, AND RESTORE THESE MATTERS TO THE FILE OF THE ASSESSING OFFICER WITH A DIRECTION TO FRAME THE ASSESSMENT DE NOVO AFTER ALLOWING REASONABLE OPPORTUNITY OF HEARING TO THE ASSESSEES. WE DIREC T ACCORDINGLY. 5. IN THE RESULT, ALL THE THREE APPEALS OF THE ASS ESSEES ARE ALLOWED FOR STATISTICAL PURPOSES.' M.A. NOS. 18 TO 22/HYD/2012 ITA NOS. 1701 TO 1705/HYD/2011 M/S. BHARANI AGRO PVT. LTD. & ORS. ========================== 4 4. RESPECTFULLY FOLLOWING THE ORDER OF THE CO-ORDIN ATE BENCH OF THE TRIBUNAL, WE SET ASIDE THE ORDERS OF THE LOW ER AUTHORITIES IN THIS CASE AND RESTORE THE ENTIRE MATTER TO THE F ILE OF THE ASSESSING OFFICER FOR DE NOVO ASSESSMENT. THE ASSESSING OFFICER SHALL AFFORD A REASONABLE OPPORTUNITY OF HEARING TO THE ASSESSEE FOR PRESENTING ITS CASE.' 7. IN VIEW OF THE ABOVE, WE REMIT BACK THE ENTIRE ISSU E TO THE FILE OF THE ASSESSING OFFICER FOR FRESH CONSIDERATION WITH SIMILAR DIRECTION. 8. IN THE RESULT, ALL THE MAS AND APPEALS FILED BY THE RESPECTIVE ASSESSEES ARE ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 16 TH MARCH, 2011. SD/ - (ASHA VIJAYARAGHAVAN) JUDICIAL MEMBER SD/ - (CHANDRA POOJARI) ACCOUNTANT MEMBER HYDERABAD, DATED THE 16 TH MARCH, 2012 COPY FORWARDED TO: 1. M/S. BHARANI AGRO PVT. LTD., PLOT NO. 80, ROAD N O. 9, JUBILEE HILLS, HYDERABAD-500 033. 2. M/S. BHIMA AGRO FARMS PVT. LTD., PLOT NO. 80, RO AD NO. 9, JUBILEE HILLS, HYDERABAD-500 033. 3. M/S. BRAHMAPUTRA GREENLANDS PVT. LTD., PLOT NO. 80, ROAD NO. 9, JUBILEE HILLS, HYDERABAD-500 033. 4. M/S. REVATHI AGRO-TECH PVT. LTD., PLOT NO. 80, R OAD NO. 9, JUBILEE HILLS, HYDERABAD-500 033. 5. M/S. ANURADHA GREENLANDS PVT. LTD., PLOT NO. 80, ROAD NO. 9, JUBILEE HILLS, HYDERABAD-500 033. 6. THE INCOME TAX OFFICER (OSD), CENTRAL RANGE-1, H YDERABAD 7. THE ASST. COMMISSIONER OF INCOME-TAX (OSD), CENT RAL RANGE-1, HYDERABAD. 8. THE INCOME TAX OFFICER-OSD 2, CENTRAL RANGE-1, H YDERABAD 9. THE CIT(A)-VII, HYDERABAD. 10. THE CIT (CENTRAL), HYDERABAD. 11. THE DR A BENCH, ITAT, HYDERABAD TPRAO