M/s. Kala Jyothi Process (P) Ltd, Hyderabad V. ACIT,Circle-2(1), Hyderabad

MA 252/HYD/2011

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 7536 (ITAT-HYDERABAD)
• Duration Of Justice: 1 month(s) 6 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 20-01-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: misc
• Appeal Filed On: 14-12-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL

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.252/HYD/2011 (IN ITA NO.854/HYD/2011) : ASS T. YEAR: 2007-08 M/S. KALA JYOTHI PROCESS (P) LTD., HYDERTABAD. (PAN AAACK 8353 P) V/S- ACIT, CIR-2(1), HYDERABAD. (APPLICANT) (RESPONDENT) APPLICANT BY : SHRI Y. RATNAKAR RESPONDENT BY DATE OF HEARING: 20-01-2012. DATE OF PRONOUNCEMENT: 20-01-2012. : SMT. NIVEDITA BISWAS O R D E R PER CHANDRA POOJARI, ACCOUNTANT MEMBER: BY THIS MISC. APPLICATION, THE ASSESSEE IS SEEKIN G THE TRIBUNAL TO RECALL ITS ORDER PASSED IN ITA NO.854/HYD/2011 DATE D 30 TH NOVEMBER, 2011 PERTAINING TO THE ASSESSMENT YEAR 2007-08. 2. THE MANAGING DIRECTOR OF THE ASSESSEE-COMPANY SUBMITTED BEFORE US ON THE DATE OF HEARING THAT ITS CHARTERED ACCOUNTANT WHILE COMING TO THE TRIBUNAL OFFICE GOT HIS ANKLE TWISTED AND SPRAI NED AND COULD NOT MOVE OUT OF HIS CAR AND IT WAS ANTICIPATED SEVERE INJURY DUE TO ACUTE PAIN AND WAS RUSHED TO A DOCTOR BY THE DRIVER. THOUGH HE COULD THEREAFTER COME TO THE TRIBUNAL OFFICE, HE COULD NOT NEGOTIATE CLIMBING TH E STEPS. HE WAS DELAYED AND WHEN VERIFIED, HE WAS INFORMED THAT THE MATTER WAS CALLED, HEARD AND ORDER PRONOUNCED. IT IS FURTHER SUBMITTED THAT THE MATTER IN ISSUE IS REPETITIVE IN NATURE AND LIKELY TO ADVERSELY AFFECT THE ASSESSEE S INTEREST. HENCE, THERE WAS A LAPSE ON THE PART OF THE ASSESSEE. IT IS FURTH ER SUBMITTED THAT THE ASSESSEE IS FULLY INTERESTED IN PROSECUTING THE APPEAL FILED BY IT BEFORE THE TRIBUNAL. THE M.A.NO.252/HYD/2011 KALA JYOTHI PROCESS LTD., HYDERABAD. ======================= 2 NON-APPEARANCE OF THE ASSESSEES REPRESENTATIVE WHE N THE APPEAL WAS CALLED ON FOR HEARING ON 30-11-2011 WAS FOR THE REASONS AS STATED IN ITS PETITION AND NOT DUE TO LACK OF INTEREST IN PROSECUTING THE APPE AL. HENCE, IT IS PRAYED TO RECALL THE EX PARTE ORDER OF THE TRIBUNAL IN THE IN STANT CASE. 3. ON THE OTHER HAND, THE LEARNED DEPARTMENTAL REP RESENTATIVE OPPOSED THE CONTENTIONS OF THE LEARNED COUNSEL FOR THE ASSESSEE AND NOT AGREED WITH THE RECALLING OF THE TRIBUNAL ORDER. 4. WE HAVE HEARD THE RIVAL SUBMISSIONS AND PERUSED THE MATERIAL AVAILABLE ON RECORD. AFTER CONSIDERING THE TOTALITY OF FACTS AND THE CIRCUMSTANCES OF THE CASE, WE FIND THAT THE ASS ESSEE WAS PREVENTED BY SUFFICIENT CAUSE FOR NON APPEARANCE ON THE DATE OF HEARING OF THIS APPEAL. THEREFORE, IN THE INTERESTS OF JUSTICE, WE RECALL OUR ORDER DATED 30-11-2011 PASSED IN ITA NO.854/HYD/2011 AND DIRECT THE REGISTRY TO FIX THIS APPEAL FOR FRESH HEARING ON 22-3-2012. THE RE IS NO NECESSITY OF SERVING NOTICES TO THE PARTIES IN THIS REGARD. THIS ORDER OF THE TRIBUNAL MAY BE TREATED AS NOTICE OF HEARING AND NO SEPARATE NOTICES MAY BE SERVED TO THE PARTIES CONCERNED. WE DIRECT ACCORDI NGLY. 5. IN THE RESULT, THE MISCELLANEOUS APPLICATION FI LED BY THE ASSESSEE STANDS ALLOWED. ORDER WAS PRONOUNCED IN THE COURT ON 20-01-2012. SD/- SMT.ASHA VIJAYARAGHAVAN SD/- CHANDRA POOJARI JUDICIAL MEMBER ACCOUNTANT MEMBER. DATED: 20-01-2012. M.A.NO.252/HYD/2011 KALA JYOTHI PROCESS LTD., HYDERABAD. ======================= 3 COPY FORWARDED TO: 1. M/S. KALA JYOTHI PROCESS (P) LTD., MANSION LANE, RTC CRO SS ROAD, HYDERABAD. 2. 3. 4 5. JMR* ACIT, CIR - 2 (1), HYDERABAD. CIT (A), VIJAYAWADA. CIT, AP, HYDERABAD. THE DR, ITAT, HYDERABAD.