M/s. Tech Mahindra Ltd., V. Addl. CIT,CR-3,Hyd.,

MA 218/HYD/2013

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 1114 (ITAT-HYDERABAD)
• Duration Of Justice: 29 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 11-10-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: misc
• Appeal Filed On: 12-09-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: T DIWAKAR PRASAD
• Assessee Lawyers: A V RAGHURAM

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. 218/HYD/2013 IN ITA NO. 24/HYD/2011 A.Y. 2007-08 MA NO. 219/HYD/2013 ITA NO. 25/HYD/2011 A.Y. 2008-09 M/S. TECH MAHINDRA LTD. (FORMERLY M/S. SATYAM COMPUTER SERVICES LTD.) HYDERABAD PAN: AACCS8639Q VS. THE ADDL. CIT CENTRAL RANGE-3 HYDERABAD APPELLANT RESPONDENT APPELLANT BY: SRI A.V. RAGHURAM RESPONDENT BY: SRI T. DIWAKAR PRASAD DATE OF HEARING: 11 . 10 .2013 DATE OF PRONOUNCEMENT: 11.10.2013 O R D E R PER CHANDRA POOJARI, AM: BY THESE TWO MISCELLANEOUS APPLICATIONS (MAS) THE ASSESSEE IS SEEKING RECALL OF EX-PARTE ORDER OF THE TRIBUNAL IN ITA NOS. 24 & 25/HYD/2011 DATED 25.7.2013. 2. THE LEARNED AR SUBMITTED THAT NON-APPEARANCE BEFORE THE TRIBUNAL ON 25.7.2013 IS NOT WILFUL BUT IS ON ACCOU NT OF INADVERTENT MISTAKE COMMITTED BY THE AR OF THE ASS ESSEE IN MAKING NOTE OF THE DATE OF HEARING PRONOUNCED BY TH E TRIBUNAL IN THE OPEN COURT. THE AR SUBMITTED THAT IF THE EX-PA RTE ORDER OF THE TRIBUNAL IS NOT RECALLED THE ASSESSEE WOULD BE PUT TO GRAVE LOSS AND INJURY WHICH WOULD BE HIGHLY PREJUDICIAL TO THE ASSESSEE. ACCORDINGLY, HE REQUESTED THAT THE EX-PARTE ORDER O F THE TRIBUNAL DATED 25.7.2013 BE RECALLED AND THE ASSESSEE MAY BE GIVEN ONE MA NOS. 218 & 219/HYD/2013 M/S. TECH MAHINDRA LTD. ======================= 2 MORE OPPORTUNITY TO CONTEST ITS CASE ON MERIT, IN T HE INTEREST OF JUSTICE AND FAIR PLAY. 3. THE LEARNED DR DID NOT RAISE ANY SERIOUS OBJECTION FOR THE PROPOSITION OF THE AR. 4. WE HAVE HEARD BOTH THE PARTIES AND PERUSED THE MATE RIAL ON RECORD. WE ARE SATISFIED BY THE REASONS ADVANCED B Y THE AR OF THE ASSESSEE. ACCORDINGLY, THE ORDER OF THE TRIBUNAL I N ITA NOS. 24 & 25/HYD/2011 DATED 25.7.2013 IS HEREBY RECALLED AND THE APPEALS OF THE ASSESSEE ARE RESTORED ON THE FILE OF THE TRI BUNAL. THE REGISTRY OF THE TRIBUNAL IS DIRECTED TO POST THE AB OVE APPEALS FOR HEARING ON 30.1.2014. NO NOTICE OF HEARING SHALL B E SENT TO THE PARTIES AND THIS ORDER ITSELF WOULD SERVE AS NOTICE OF HEARING ON THE PARTIES. 5. IN THE RESULT, BOTH THE MAS OF THE ASSESSEE ARE ALL OWED. ORDER PRONOUNCED IN THE OPEN COURT ON 11 TH OCTOBER, 2013. SD/ - (SAKTIJIT DEY) JUDICIAL MEMBER SD/ - (CHANDRA POOJARI) ACCOUNTANT MEMBER HYDERABAD, DATED 11 TH OCTOBER, 2013 TPRAO COPY FORWARDED TO: 1. M/S. TECH MAHINDRA LTD. (FORMERLY KNOWN AS M/S. SATYAM COMPUTER SERVICES LTD.), PLOT # 22 TO 25 & 2 7 TO 34, HI-TECH CITY LAYOUT, MADHAPUR, HYDERABAD-500 08 1. 2. THE ADDL. CIT, CENTRAL RANGE - 3, AAYAKAR BHAVAN, BASHEERBAGH, HYDERABAD. 3. THE CIT(A) - VII, HYDERABAD. 4. THE CIT (CENTRAL), HYDERABAD. 5 . THE DR ' B ' BENCH, ITAT, HYDERABAD .