M/s. Ayappa Infra Projects (P) Ltd., Hyderabad V. DCIT, Circle - 11(1), Hyderabad

MA 217/HYD/2012

• Counselvise Citation: [2013] 123 COUNSELVISE.COM (IT) 9825 (ITAT-HYDERABAD)
• Duration Of Justice: 1 month(s) 18 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 11-01-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: misc
• Appeal Filed On: 23-11-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: M H NAIK

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH A', HYDERABAD BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI SAKTIJIT DEY, JUDICIAL MEMBER MA NO. 217/HYD/2012 IN MA NO. 184/HYD/2012 ARISING OUT OF I.T.A. NO. 734/HYD/2010 ASSESSMENT YEAR : 2008-09 M/S. AYYAPPA INFRA PROJECTS PRIVATE LTD., SECUNDERABAD PAN: AAGCA8840B V S. THE DY. CIT CIRCLE-11(1) HYDERABAD APPELLANT RESPONDENT APPELLANT BY: SRI K.C. DEVDAS RESPONDENT BY: SRI M.H. NAIK DATE OF HEARING: 11 . 01 .201 3 DATE OF PRONOUNCEMENT: 11 . 01 .201 3 O R D E R PER CHANDRA POOJARI, AM: THIS MISCELLANEOUS APPLICATION BY THE ASSESSEE IS SEEKING RECALL OF ORDER OF THE TRIBUNAL IN MA NO. 184/HYD/2 012 DATED 19.10.2012 WHEREIN THE ASSESSEE REQUESTED TO RECALL THE EX-PARTE ORDER OF THE TRIBUNAL IN ITA NO. 734/HYD/2010 DATED 3.10.2011 WHEREIN APPEAL OF THE ASSESSEE WAS DISMISSED FOR WA NT OF PROSECUTION. 2. THE LEARNED AR EXPLAINED THE REASONS FOR NON-APPEAR ANCE BEFORE THE TRIBUNAL ON THE SCHEDULED DATE OF HEARIN G I.E., 19.10.2012 THAT THE AR OF THE ASSESSEE SLIPPED FROM STEPS AND FALLEN DOWN. ACCORDINGLY, HE PRAYED THAT THE ORDER OF THE TRIBUN AL IN ITA NO. 734/HYD/2010 DATED 3.10.2011 BE RECALLED AND THE AS SESSEE BE GIVEN ONE MORE OPPORTUNITY TO CONTEST ITS CASE ON M ERIT IN THE INTEREST OF JUSTICE AND FAIR PLAY. 2. THE LEARNED DR HAS NOT RAISED OBJECTION FOR THE PRO POSITION OF THE AR. MA NO. 217/HYD/2012 M/S. AYYAPPA INFRA PROJECTS PVT. LTD. ============================ 2 3. WE HAVE HEARD BOTH THE PARTIES AND PERUSED THE MATE RIAL ON RECORD. WE ARE SATISFIED WITH THE REASONS ADVANCED BY THE AR OF THE ASSESSEE. WE FIND THE ASSESSEE WAS PREVENTED BY REA SONABLE CAUSE. ACCORDINGLY, THE EX-PARTE ORDER OF THE TRIBUNAL ITA NO. 734/HYD/2010 DATED 3.10.2011 IS HEREBY RECALLED AND THE APPEAL IN ITA NO. 734/HYD/2010 IS RESTORED ON THE FILE OF THE TRIBUNAL. NOW THE APPEAL WILL BE HEARD ON 1.5.2013. AS THE DATE OF HEARING IS ANNOUNCED IN THE OPEN COURT, NO NOTICE OF HEARING W ILL BE SENT TO THE PARTIES AND THIS ORDER ITSELF WILL SERVE AS NOTICE OF HEARING. 4. IN THE RESULT, THE MA FILED BY THE ASSESSEE IS ALLO WED. ORDER PRONOUNCED IN THE OPEN COURT ON 11 TH JANUARY, 2013. SD/ - (SAKTIJIT DEY) JUDICIAL MEMBER SD/ - (CHANDRA POOJARI) ACCOUNTANT MEMBER HYDERABAD, DATED THE 11 TH JANUARY, 2013 COPY FORWARDED TO: 1. M/S. AYYAPPA INFRA PROJECTS PVT. LTD., FLAT NO. 306 , OM SAI NILAYAM, ST. NO. 8, HABSIGUDA, HYDERABAD. 2. THE DCIT, CIRCLE - 11(1), HYDERABAD. 3. THE CIT(A) - VI, HYDERABAD. 4 . THE CIT - V, HYDERABAD 5 . THE DR A BENCH, ITAT, HYDERABAD TPRAO