M/s. Luvish Infotech Project P. Ltd, Hyderabad V. ACIT, Circle-16(2), Hyderabad

MA 220/HYD/2011

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 8042 (ITAT-HYDERABAD)
• Duration Of Justice: 5 month(s) 23 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 04-05-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: misc
• Appeal Filed On: 11-11-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: K VISHWANATHAM
• Assessee Lawyers: BIKASH KUMAR BOGI
• 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 M.A. NO. 220/HYD/2011 IN ITA NO. 1133/HYD/2010 ASSESSMENT YEAR 2004-05 M/S. LUVISH INFOTECH PROJECTS (P) LTD., HYDERABAD PAN: AADCM4966H VS. THE ACIT CIRCLE-16(2) HYDERABAD APPELLANT RESPONDENT APPELLANT BY: SHRI BIKASH KUMAR BOGI RESPONDENT BY: SHRI K. VISHWANATHAM DATE OF HEARING: 04 . 05 .201 2 DATE OF PRONOUNCEMENT: 04.05.2012 O R D E R PER CHANDRA POOJARI, AM: BY THIS MISCELLANEOUS APPLICATION THE ASSESSEE SEE KS RECALL OF THE EX-PARTE ORDER OF THE TRIBUNAL DATED 14.9.20 11 IN I.T.A. NO. 1133/HYD/2010 FOR ASSESSMENT YEAR 2004-05. 2. THE LEARNED AR OF THE ASSESSEE SUBMITTED THAT THE A SSESSEE FILED AN APPLICATION BEFORE ITAT HYDERABAD ON 24.5. 2011 FOR TRANSFER OF PENDING APPEALS OF A.Y. 2004-05 FROM HY DERABAD BENCHES TO MUMBAI BENCHES AS THE REGISTERED OFFICE HAD BEEN SHIFTED FROM HYDERABAD TO MUMBAI DUE TO ADMINISTRAT IVE REASONS. THE ASSESSEE HAD FURTHER FILED AN APPLICATION WITH THE PRESIDENT, ITAT FOR TRANSFER OF PENDING APPEALS FROM ITAT HYDE RABAD TO ITAT MUMBAI. THE AR OF THE ASSESSEE MR. SANJEEV KUMAR, FCA, WAS UNDER THE PRESUMPTION THAT AS THE COMPANY HAD FILED THE APPLICATION FOR TRANSFER OF APPEALS AND ORDER OF CL B HAD BEEN RECEIVED FOR TRANSFER OF REGISTERED OFFICE, HENCE T HE PENDING APPEALS HAVE BEEN BLOCKED AND NO FURTHER HEARINGS OF THE PE NDING APPEALS MA NO. 220/HYD/2011 M/S. LUVISH INFOTECH PROJECTS (P) LTD. ========================== 2 SHALL TAKE PLACE TILL THE TIME THE APPEALS WERE TRA NSFERRED TO MUMBAI BENCH. 3. THE LEARNED AR SUBMITTED THAT BECAUSE OF THE ABOVE REASONS THE AR OF THE ASSESSEE HAD NEITHER INTIMATED THE FU RTHER DATE OF HEARING TO THE CHARTERED ACCOUNTANT AT MUMBAI WHO W AS SUPPOSED TO PRESENT THE CASE OF THE ASSESSEE NOR APPEARED IN PERSON BEFORE THE ITAT FOR HEARING ON 14.9.2011. HE FURTHER SUBM ITTED THAT THE DEFAULT OF NON-APPEARANCE WAS UNINTENTIONAL AND HAD OCCURRED ONLY DUE TO THE REASONS MENTIONED ABOVE. THE ASSES SEE, PRIMA FACIE, HAS A STRONG CASE ON MERITS. ACCORDINGLY, H E PRAYED THAT THE EX-PARTE ORDER OF THE TRIBUNAL BE RECALLED AND ONE MORE OPPORTUNITY OF HEARING TO THE ASSESSEE MAY BE GRANT ED IN THE INTEREST OF JUSTICE AND FAIR PLAY. 4. THE LEARNED DR HAS NO SERIOUS OBJECTION FOR RECALL THE ORDER OF THE TRIBUNAL. 5. WE HAVE HEARD BOTH THE PARTIES AND PERUSED THE MATE RIAL ON RECORD. WE HAVE ALSO GONE THROUGH THE MISCELLANEOU S APPLICATION FILED BY THE ASSESSEE. IN OUR OPINION, THE ASSESSE E WAS PREVENTED BY A REASONABLE CAUSE IN ATTENDING BEFORE THE TRIBU NAL ON THE DATE OF HEARING. THE EX-PATE ORDER OF THE TRIBUNAL IN I TA. NO. 1133/ HYD/2010 DATED 14.9.2011 IS HEREBY RECALLED AND THE APPEAL IS RESTORED TO THE FILE OF THE TRIBUNAL. NOW THE APPE AL WILL BE HEARD ON 6 TH AUGUST, 2012. NO SEPARATE NOTICE OF HEARING SHALL BE SENT TO THE PARTIES AND THIS ORDER ITSELF WILL SERVE AS A N OTICE OF HEARING ON THE PARTIES. 6. IN THE RESULT, THE MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 4 TH MAY, 2012. SD/ - (ASHA VIJAYARAGHAVAN) JUDICIAL MEMBER SD/ - (CHANDRA POOJARI) ACCOUNTANT MEMBER HYDERABAD, DATED THE 4 TH MAY, 2012 MA NO. 220/HYD/2011 M/S. LUVISH INFOTECH PROJECTS (P) LTD. ========================== 3 COPY FORWARDED TO: 1. M/S. LUVISH INFOTECH PROJECTS (P) LTD., SILICON TOW ERS, KONDAPUR VILLAGE, MADHAPUR, HYDERABAD-500 032. 2. THE ACIT, CIRCLE - 16(2), HYDERABAD. 3. THE CIT(A) - V, HYDERABAD 4 . THE CIT - IV, HYDERABAD. 5. THE DR A BENCH, ITAT, HYDERABAD. TPRAO