Indian Institute of Surveyors & Accessories, Hyderabad V. DIT Exemptions, Hyderabad

MA 223/HYD/2011

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 8046 (ITAT-HYDERABAD)
• Duration Of Justice: 5 month(s) 3 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 13-04-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: misc
• Appeal Filed On: 09-11-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: K VISHWANATHAM
• Assessee Lawyers: SHARAD SINHA
• 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. 223/HYD/2011 ARISING OUT OF ITA NO. 82/HYD/2011 (ASSESSMENT YEAR : N.A.) THE INDIAN INSTITUTE OF INSURANCE SURVEYORS & LOSS ASSESSORS, HYDERABAD PAN: AABCI5700M VS. THE DIRECTOR OF INCOME - TAX (EXEMPTIONS) HYDERABAD APPELLANT RESPONDENT APPELLANT BY: SHRI SHARAD SINHA RESPONDENT BY: SHRI K. VISHWANATHAM DATE OF HEARING: 13 .0 4 .2012 DATE OF PRONOUNCEMENT: 13 .0 4 .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 THIS TRIBUNAL DATED 16 TH JUNE, 2011 IN I.T.A. NO. 82/HYD/2011. 2. THE LEARNED COUNSEL FOR THE ASSESSEE SUBMITTED THAT AN ADJOURNMENT PETITION WAS SOUGHT FOR THE PROPOSED HE ARING ON 16.6.2011 VIDE THEIR REQUEST DATED 15.6.2011 AS THE ASSESSEE WAS IN THE PROCESS OF COLLATING REQUIRED DETAILS FROM I RDA FOR PREPARING A PAPER BOOK AND THE OFFICERS AND ELECTED MEMBERS A ND BOARD OF DIRECTORS ARE SPREAD ALL OVER THE COUNTRY. NON-REP RESENTATION OF THE ASSESSEE ON THE DATE OF HEARING WAS NOT WILFUL AND INTENDED BUT FOR NON-CONSIDERATION OF THE ADJOURNMENT PETITI ON. THE COUNSEL FOR THE ASSESSEE SUBMITTED THAT THE ASSESSE E DOES NOT HAVE ANY INTENTION OF NOT PROSECUTING ITS APPEAL. ACCORDINGLY, HE PLEADED THE BENCH THAT ONE MORE OPPORTUNITY TO CONT EST ITS CASE M.A. NO. 223/HYD/2011 THE INDIAN INSTITUTE OF INSURANCE SURVEYORS AND LOSS ASSESSORS ========================= 2 ON MERIT MAY BE AFFORDED TO THE ASSESSEE IN THE INT EREST OF JUSTICE AND FAIR PLAY. 3. THE LEARNED DR DOES NOT HAVE ANY SERIOUS OBJECTION FOR RECALLING THE AFORESAID TRIBUNAL ORDER. 4. WE HAVE HEARD BOTH THE PARTIES AND CONSIDERED THE M ATERIAL ON RECORD. WE UNDERSTAND THAT THE ASSESSEE IS PREV ENTED BY A REASONABLE CAUSE IN NOT APPEARING BEFORE THE TRIBUN AL ON THE DATE OF HEARING. UNDER THESE FACTS AND CIRCUMSTANCES, W E ARE INCLINED TO RECALL THE EX-PARTE ORDER OF THIS TRIBUNAL. ACC ORDINGLY, THE EX- PARTE ORDER OF THE TRIBUNAL IN I.T.A. NO. 82/HYD/20 11 DATED 16 TH JUNE, 2011 IS HEREBY RECALLED AND THE APPEAL IS RES TORED ON THE FILE OF THE TRIBUNAL. THE APPEAL IS POSTED FOR HEARING ON 30 TH MAY, 2012. NO SEPARATE NOTICE OF HEARING SHALL BE SENT TO THE PARTIES AS THE DATE OF HEARING WAS ANNOUNCED IN THE OPEN COURT AND THIS ORDER ITSELF WILL SERVE AS A NOTICE OF HEARING ON T HE PARTIES. 5. IN THE RESULT, MA FILED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 13 TH APRIL, 2011. SD/ - (ASHA VIJAYARAGHAVAN) JUDICIAL MEMBER SD/ - (CHANDRA POOJARI) ACCOUNTANT MEMBER HYDERABAD, DATED THE 13 TH APRIL, 2012 COPY FORWARDED TO: 1. THE INDIAN INSTITUTE OF INSURANCE SURVEYORS & LOSS ASSESSORS, C/O. IRDA, 5 TH FLOOR, PARISHRAM BHAVAN, BASHEERBAGH, HYDERABAD. 2. THE DIRECTOR OF INCOME - TAX (EXEMPTIONS), AAYAKAR BHAVAN, 3 RD FLOOR, BASHEERBAGH, HYDERABAD. 3. THE DAIT (EXEMPTIONS) , HYDERABAD. 4 . THE DR A BENCH, ITAT, HYDERABAD TPRAO