M/s. Brigade Global Services (P) Ltd, Hyderabad V. ITO, Ward-1(2), Hyderabad

MA 221/HYD/2011

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 8065 (ITAT-HYDERABAD)
• Duration Of Justice: 6 month(s) 6 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 18-05-2012
• 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: V SRINIVAS
• Assessee Lawyers: P R DATLA
• 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. 221/HYD/2011 IN ITA NO. 988/HYD/2011 ASSESSMENT YEAR 2005-06 M/S. BRIGADE GLOBAL SERVICES (P) LTD., HYDERABAD PAN: AACW4748A VS. INCOME TAX OFFICER WARD-1(2) HYDERABAD APPELLANT RESPONDENT APPELLANT BY: SHRI P.R. DATLA RESPONDENT BY: SHRI V. SRINIVAS DATE OF HEARING: 18 . 05 .201 2 DATE OF PRONOUNCEMENT: 18.05.2012 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 29.8.20 11 VIDE I.T.A. NO. 988/HYD/2011 WHERE THE TRIBUNAL DISMISSED THE A PPEAL OF THE ASSESSEE FOR WANT OF PROSECUTION. 2. THE LEARNED COUNSEL FOR THE ASSESSEE SUBMITTED THAT NO NOTICE OF HEARING WAS RECEIVED BY THE ASSESSEE. EV EN THE EX-PARTE ORDER OF THE TRIBUNAL DATED 29.8.2011 WAS ALSO NOT RECEIVED AS THE CITY OFFICE OF THE ASSESSEE WAS SHIFTED TO ANOTHER PLACE AND THE CHANGED ADDRESS WAS NOT INTIMATED TO THE TRIBUNAL I NADVERTENTLY. THE EX-PARTE DISPOSAL OF ITS APPEAL WAS BROUGHT TO THE KNOWLEDGE OF THE ASSESSEE BY ITS ASSESSING OFFICER. THE LEAR NED AR SUBMITTED THAT THE ASSESSEE HAS NO MALA FIDE INTENTION IN NOT APPEARING BEFORE THE TRIBUNAL ON THE SCHEDULED DATE OF HEARIN G. THE AR PRAYED THAT THE TRIBUNAL MAY RECALL ITS EX-PARTE OR DER AND THE ASSESSEE BE GIVEN ONE MORE OPPORTUNITY TO CONTEST I TS CASE ON MERIT, IN THE INTEREST OF JUSTICE. MA NO. 221/HYD/2011 M/S. BRIGADE GLOBAL SERVICES (P) LTD. ========================== 2 3. THE LEARNED DR HAS NO SERIOUS OBJECTION FOR RECALLI NG THE EX- PARTE ORDER OF THE TRIBUNAL DATED 29.8.2011 IN I.T. A. NO. 988/HYD/2011. 4. WE HAVE HEARD BOTH THE PARTIES AND PERUSED THE MATE RIAL ON RECORD. WE ARE OF THE OPINION THAT THE ASSESSEE IS PREVENTED BY A REASONABLE CAUSE IN APPEARING BEFORE THE TRIBUNAL O N 29.8.2011. GIVING ONE MORE OPPORTUNITY TO THE ASSESSEE WILL NO T PREJUDICE THE INTEREST OF REVENUE. ACCORDINGLY, THE EX-PARTE ORD ER OF THE TRIBUNAL DATED 29.8.2011 IS HEREBY RECALLED AND THE APPEAL IN I.T.A. NO. 988/HYD/2011 IS RESTORED TO THE FILE OF THE TRIBUNAL. NOW THE APPEAL WILL BE NEXT HEARD ON 5.9.2012. AS THE DATE OF HEARING IS ANNOUNCED IN THE OPEN COURT, NO SEPARATE NOTICE OF HEARING SHALL BE SERVED ON BOTH THE PARTIES AND THI S ORDER ITSELF WOULD SERVE AS A NOTICE OF HEARING. 5. IN THE RESULT, MA FILED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 18 TH MAY, 2012. SD/ - (ASHA VIJAYARAGHAVAN) JUDICIAL MEMBER SD/ - (CHANDRA POOJARI) ACCOUNTANT MEMBER HYDERABAD, DATED THE 18 TH MAY, 2012 COPY FORWARDED TO: 1. M/S. BRIGADE GLOBAL SERVICES (P) LTD., PLOT NO. 30 & 31, BRIGADE TOWERS, FINANCIAL DISTRICT, NANAKRAMGUDA, GACHIBOWLI, HYDERABAD-500 032. 2. THE INCOME TAX OFFICER, WARD - 1(2), HYDERABAD. 3. THE CIT(A) - III, HYDERABAD. 4 . THE CIT - I, HYDERABAD. 5. THE DR A BENCH, ITAT, HYDERABAD. TPRAO