M/s Ventex Homes (P) Limited, Hyderabad V. Dy.CIT., Circle-3(3), Hyderabad

MA 231/HYD/2012

• Counselvise Citation: [2013] 123 COUNSELVISE.COM (IT) 9987 (ITAT-HYDERABAD)
• Duration Of Justice: 1 month(s) 29 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 08-02-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: misc
• Appeal Filed On: 10-12-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: AMISHA S GUPT
• Assessee Lawyers: T CHAITANYA KUMAR
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH B', HYDERABAD BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI SAKTIJIT DEY, JUDICIA L MEMBER M.A.NO.231/HYD/2012 ( ITA NO.979/HYD/2012) : ASSTT. YEAR 2008-09 M/S. VERTEX HOMES PRIVATE LTD. HYDERABAD. ( PAN - AABCV 2364 G) V/S. DY. COMMISSIONER OF INCOME-TAX CIRCLE 3(3), HYDERABAD (APPLICANT) (RESPONDENT) APPLICANT BY : SHRI T.CHAITANYA KUMAR RESPONDENT BY : SMT. AM ISHA S. GUPT DR DATE OF HEARING 08.02.2013 DATE OF PRONOUNCEMENT 08.02.2013 O R D E R PER SAKTIJIT DEY, JUDICIAL MEMBER: BY THIS APPLICATION UNDER S.254(2) OF THE INCOME-TA X ACT, 1961, THE APPLICANT-ASSESSEE HAS PRAYED FOR RECTIFI CATION/RECALL OF THE ORDER OF THIS TRIBUNAL DATED 12.10.2012 ON THE APPE AL OF THE REVENUE, BEING ITA NO.979/HYD/2012, FOR THE ASSESSMENT YEAR 2008-09 ON THE GROUND THAT CERTAIN MISTAKES APPARENT FROM THE RECO RD HAVE CREPT INTO THE SAME. 2. WE HEARD BOTH SIDES AND PERUSED THE VARIOUS AVE RMENTS MADE IN THE PRESENT APPLICATION IN THE LIGHT OF THE ORDE R OF THE TRIBUNAL DATED 12.10.2012 AND OTHER MATERIAL AVAILABLE ON RECORD. IN THE PRESENT APPLICATION, THE APPLICANT-ASSESSEE, BESIDES DISPUT ING THE VALIDITY AND PERMISSIBILITY OF VARIOUS OBSERVATIONS MADE BY THE TRIBUNAL ON THE MERITS OF THE DISPUTE BEFORE IT, WHICH ACCORDING TO THE AS SESSEE ARE BEYOND THE SCOPE OF THE GROUNDS RAISED IN THE APPEAL, SUBMITTE D THAT THE APPEAL OF THE REVENUE HAS BEEN DISPOSED OF BY THE TRIBUNAL EX-PAR TE QUA THE ASSESSEE- APPLICANT. IN THIS CONTEXT IT IS SUBMITTED THAT TH ERE IS JUSTIFIED CAUSE FOR THE ASSESSEE, FOR NOT BEING REPRESENTED BEFORE THE TRIBUNAL ON THE M.A.NO.231/HYD/2012(IN ITA NO.979/ HYD/2012) M/S. VERTEX HOMES PRIVATE LTD. HYDERABAD. . 2 SCHEDULED DATE OF HEARING ON THE APPEAL. IN SUPPORT OF THIS CONTENTION, AN AFFIDAVIT OF ONE SHRI V.V.R.VARMA, MANAGING DIRECTO R OF THE ASSESSEE- COMPANY WAS FILED, WHEREIN IT HAS BEEN STATED THAT THOUGH THE ASSESSEE FORWARDED THE NOTICE OF HEARING RECEIVED FROM THE T RIBUNAL, BY THE ASSESSEE-COMPANY TO ITS CHARTERED ACCOUNTANT WHO WA S ENTRUSTED WITH THE RESPONSIBILITY OF LOOKING AFTER THE MATTER, THE SAI D CHARTERED ACCOUNTANT OVERLOOKED THE NOTICE AND LEFT FOR USA TO ATTEND T O SOME PROFESSIONAL SEMINAR, WHICH RESULTED IN NON-APPEARANCE ON BEHALF OF THE ASSESSEE BEFORE THE TRIBUNAL ON THE DATE OF HEARING ON THE A PPEAL OF THE REVENUE. SINCE THUS, NON-APPEARANCE ON BEHALF OF THE ASSESSE E WAS FOR NOT FAULT OF THE ASSESSEE AND FOR REASONS BEYOND ITS CONTROL, IT IS PLEADED THAT THE EX- PARTE ORDER MAY BE RECALLED IN EXERCISE OF POWER CO NFERRED UNDER RULE 25 OF THE INCOME-TAX (APPELLATE) TRIBUNAL RULES, 1963. 3. AT THIS JUNCTURE, WE EXTRACT BELOW RULE 25 OF T HE INCOME- TAX(APPELLATE TRIBUNAL) RULES, 1963- 25. WHERE, ON THE DAY FIXED FOR HEARING OR ANY OTH ER DAY TO WHICH THE HEARING MAY BE ADJOURNED, THE APPELLANT APPEARS AND THE RESPONDENT DOES NOT APPEAR IN PERSON OR THROUGH AN AUTHORISED REPRESENTATIVE WHEN THE APPEAL IS CALLED ON FOR HE ARING, THE TRIBUNAL MAY DISPOSE OF THE APPEAL ON MERITS AFTER HEARING THE APPELLANT; PROVIDED THAT WHERE AN APPEAL HAS BEEN DISPOSED OF AS PROVIDED ABOVE, AND THE RESPONDENT APPEARS AFTERWARDS AND SA TISFIES THE TRIBUNAL THAT THERE WAS SUFFICIENT CAUSE FOR HIS NO N-APPEARANCE WHEN THE APPEAL WAS CALLED ON FOR HEARING, THE TRIB UNAL SHALL MAKE AN ORDER SETTING ASIDE THE EX-PARTE ORDER AND RESTO RE THE APPEAL. 4. ON CAREFUL CONSIDERATION OF THE MATTER IN THE LIGHT OF THE ABOVE STATUTORY PROVISION, WE ARE CONVINCED THAT THE REAS ON PUT FORTH IN THE AFFIDAVIT OF THE MANAGING DIRECTOR OF THE ASSESSEE- COMPANY, CONSTITUTES A REASONABLE CAUSE FOR THE NON-APPEARANCE ON BEHALF O F THE ASSESSEE- RESPONDENT. HENCE, IN ACCORDANCE WITH THE PROVISO TO RULE 25 OF THE INCOME-TAX(APPELLATE TRIBUNAL) RULES, 1963, EXTRACT ED ABOVE, WE RECALL THE ORDER OF THIS TRIBUNAL DATED 12.10.2012. AS ALREAD Y PRONOUNCED IN THE OPEN COURT, THE APPEAL OF THE REVENUE, BEING ITA NO .979/HYD/2012 STANDS M.A.NO.231/HYD/2012(IN ITA NO.979/ HYD/2012) M/S. VERTEX HOMES PRIVATE LTD. HYDERABAD. . 3 POSTED FOR HEARING ON 28 TH FEBRUARY,2013 FOR WHICH NO SEPARATE NOTICE WOULD BE ISSUED BY THE REGISTRY, AND THIS ORDER ITS ELF SHOULD BE DEEMED AS SUCH NOTICE. PARTIES ARE DIRECTED NOT TO TAKE ADJO URNMENT ON THE SAID DATE OF HEARING AND FILE PAPER-BOOKS IF ANY, BEFORE 20 TH FEBRUARY, 2013. 5. IN VIEW OF THE ABOVE, WE ARE NOT INCLINED TO GO INTO THE OTHER ISSUES RAISED BY THE ASSESSEE IN THE PRESENT APPLIC ATION AS TO THE VALIDITY AND PERMISSIBILITY OF VARIOUS OBSERVATIONS MADE IN THE EARLIER ORDER DATED 12.10.2012, AS THEY HAVE BECOME ONLY OF ACADEMIC NA TURE, CONSEQUENT UPON RECALL OF THE SAID ORDER. 6. IN THE RESULT, MISCELLANEOUS APPLICATION OF THE ASSESSEE IS TREATED ALLOWED. ORDER PRONOUNCED IN THE COURT ON 08.02.2013 SD/- SD/- (CHANDRA POOJARI) (SAKTIJIT DEY) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED/- 08 TH FEBRUARY, 2013 COPY FORWARDED TO: 1. M/S. VERTEX HOMES PRIVATE LTD. PLOT NO.8/B, NIZAMPET ROAD, KUKATPALLY, HYDERABAD 500 072 2 . DY. COMMISSIONER OF INCOME - TAX CIRCLE 3(3) , HYDERABAD 3. COMMISSIONER OF INCOME - TAX(APPEALS) I V , HYDERABAD 4. COMMISSIONER OF INCOME - TAX II I HYDERABAD 5. DEPARTMENTAL REPRESENTATIVE, IT AT, HYDERABAD. B.V.S