M/s. T. Jagadeeswara Rao & Co., Hyderabad V. Jt. CIT, Circle - 12(1), Warangal

MA 229/HYD/2012

• Counselvise Citation: [2013] 123 COUNSELVISE.COM (IT) 9848 (ITAT-HYDERABAD)
• Duration Of Justice: 1 month(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 04-01-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: misc
• Appeal Filed On: 04-12-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: M H NAIK
• 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 MA NO. 229/HYD/2012 IN ITA NO. 1123/HYD/2012 ASSESSMENT YEAR 2008-09 M/S. SRI T. JAGADEESWARA RAO & CO., WARANGAL PAN: AANFM0584G VS. JT. CIT WARANGAL RANGE WARANGAL APPELLANT RESPONDENT APPELLANT BY: SRI SAMUEL NAGADESI RESPONDENT BY: SRI M.H. NAIK DATE OF HEARING: 0 4 . 0 1.201 3 DATE OF PRONOUNCEMENT: 0 4 . 01 .201 3 O R D E R PER CHANDRA POOJARI, AM: THIS MISCELLANEOUS APPLICATION BY THE ASSESSEE SEE KS RECALL OF THE TRIBUNAL ORDER DATED 7.11.2012 WHEREIN THE APPEAL O F THE ASSESSEE IS DISMISSED FOR WANT OF PROSECUTION. 2. THE ASSESSEE FILED A PETITION WHEREIN IT IS STATED THAT ON THE SCHEDULED DATE OF HEARING THE AR OF THE ASSESSEE WA S HELD UP IN VISAKHAPATNAM ON ACCOUNT OF CANCELLATION OF TRAINS DUE TO FLOODS AND WAS NOT IN A POSITION TO APPEAR BEFORE THE TRIBUNAL. T HE ASSESSEE SUBMITTED THAT IT WAS NEVER THE INTENTION OF THE ASSESSEE TO FOREGO THE PROSECUTION OF THE APPEAL AND IT IS ONLY THE AR WHO IS SUPPOSED TO APPEAR BEFORE THE TRIBUNAL WAS PREVENTED BY JUST AND REASONABLE CAUSE . THE ASSESSEE REQUESTED THAT THE ORDER OF THE TRIBUNAL DATED 7.11 .2012 BE RECALLED AND THE APPEAL BE RESTORED ON THE FILE OF THE TRIBUNAL. ACCORDINGLY, HE PRAYED THAT ONE MORE OPPORTUNITY BE GIVEN TO THE ASSESSEE TO CONTEST ITS CASE ON MERIT, IN THE INTEREST OF JUSTICE AND FAIR PLAY. 3. THE LEARNED DR HAS NOT RAISED ANY SERIOUS OBJECTION FOR THE PROPOSITION OF THE ASSESSEE. MA NO. 229/HYD/2012 M/S. T. JAGADEESWARA RAO & CO. ======================== 2 4. WE HAVE HEARD BOTH THE PARTIES AND PERUSED THE MATE RIAL ON RECORD. WE HAVE ALSO GONE THROUGH THE PETITION FILED BY THE ASSESSEE. WE ARE SATISFIED BY THE REASONS ADVANCED BY THE ASSESSEE F OR NON-APPEARANCE ON THE SCHEDULED DATE OF HEARING. ACCORDINGLY, THE OR DER OF THE TRIBUNAL DATED 7.11.2012 IS HEREBY RECALLED AND THE ASSESSEE 'S APPEAL IN ITA NO. 1123/HYD/2012 IS RESTORED ON THE FILE OF THE TRIBUN AL. NOW THE APPEAL IS POSTED FOR HEARING ON 25.3.2013. NO NOTICE OF HEAR ING SHALL BE SENT TO THE PARTIES AND THIS ORDER ITSELF WILL SERVE AS NOTICE OF HEARING. 5. IN THE RESULT, THE MA FILED BY THE ASSESSEE IS ALLO WED. ORDER PRONOUNCED IN THE OPEN COURT ON 4 TH JANUARY, 2013. SD/ - (ASHA VIJAYARAGHAVAN) JUDICIAL MEMBER SD/ - (CHANDRA POOJARI) ACCOUNTANT MEMBER HYDERABAD, DATED THE 4 TH JANUARY, 2013 COPY FORWARDED TO: 1. M/S. T. JAGADEESWARA RAO & CO., C/O. SRI SAMUEL NAGA DESI, CHARTERED ACCOUNTANT, 408, SRI RAMAKRISHNA TOWERS, BESIDES IMAGE HOSPITALS, HYDERABAD-500 073. 2. THE JT. CIT, WARANGAL RANGE, WARANGAL. 3. THE CIT(A) - V I , HYDER A BAD. 4. THE CIT - V I , HYDERABAD. 5. THE DR A BENCH, ITAT, HYDERABAD. TPRAO