M/s. Linkwell Technologies Pvt. Ltd., Hyderabad V. Dy.CIT, Circle 16(1), Hyderabad

MA 26/HYD/2014

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 2054 (ITAT-HYDERABAD)
• Duration Of Justice: 6 month(s) 6 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 09-07-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2009-2010
• Appeal Filed On: 02-01-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: V SIVA KUMAR
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH A', HYDERABAD BEFORE SHRI B. RAMAKOTAIAH, ACCOUNTANT MEMBER AND SMT. ASHA VIJAYARAGHAVAN, JUDICIAL MEMBER MA NO. 26/HYD/2014 ARISING OUT OF ITA NO. 43/HYD/2013 ASSESSMENT YEAR 2009-10 M/S. LINKWELL TELESYSTEMS PVT. LTD., HYDERABAD PAN: AAACL3452E VS. THE DEPUTY CIT CIRCLE-16(1) HYDERABAD APPELLANT RESPONDENT APPELLANT BY: SRI V. SIVA KUMAR RESPONDENT BY: SRI R. MOHAN REDDY DATE OF HEARING: 04 .0 7 .201 4 DATE OF PRONOUNCEMENT: 0 9 .0 7 .201 4 O R D E R PER ASHA VIJAYARAGHAVAN, JM: BY THIS MISCELLANEOUS APPLICATION (MA) THE ASSESSE E SEEKS RECALL OF TRIBUNAL ORDER IN ITA NO. 43/HYD/2013 DAT ED 23.04.2013 FOR A.Y. 2009-10 WHEREIN APPEAL OF THE ASSESSEE WAS DISMISSED FOR WANT OF PROSECUTION. 2. THE MANAGING DIRECTOR OF THE ASSESSEE-COMPANY, SRI A. KRISHNA PRASAD FILED AN AFFIDAVIT DATED 21 ST MAY, 2013 AND ALSO A PETITION NARRATING THE FACTS THAT LED TO NON-REPRES ENTATION OF THE ASSESSEE BEFORE THE TRIBUNAL ON THE DATE OF HEARING I.E., ON 23.04.2013. 3. THE LEARNED AR SUBMITTED THAT THE NOTICE POSTING TH E ASSESSEE'S APPEAL ON 23.04.2013 WAS RECEIVED BY ONE SRI P. VIJAYASARADHI OF ASSESSEE'S ACCOUNTS DEPARTMENT WHI CH WAS NOT COMMUNICATED TO THE AUTHORISED REPRESENTATIVE SRI V . SIVAKUMAR AND IT WAS BROUGHT TO THE NOTICE OF THE MANAGING DI RECTOR MA NO. 26/HYD/2014 M/S. LINKWELL TELESYSTEMS PVT. LTD. =========================== 2 SUBSEQUENT TO THE DATE OF HEARING AND AFTER THE REC EIPT OF THE TRIBUNAL ORDER. ACCORDINGLY, THE APPEAL OF THE ASS ESSEE WAS NOT REPRESENTED BEFORE THE TRIBUNAL ON THE DATE OF HEAR ING. THE LEARNED AR SUBMITTED THAT BUT FOR THE ABOVE REASON, THERE IS NO WILFUL NEGLIGENCE ON THE PART OF THE ASSESSEE AND T HE ASSESSEE- COMPANY IS VERY MUCH INTERESTED IN PROSECUTING ITS CASE. THE LEARNED AR PRAYED THAT THE EX-PARTE ORDER OF THE TR IBUNAL DATE 23.04.2013 IN ITA NO. 43/HYD/2013 MAY BE RECALLED A ND THE ASSESSEE BE GIVEN ANOTHER OPPORTUNITY TO CONTEST IT S CASE IN THE INTEREST OF JUSTICE AND FAIR PLAY. 4. WE HAVE HEARD BOTH PARTIES. WE HAVE ALSO GONE THRO UGH THE AFFIDAVIT AND PETITION FILED BY THE MANAGING DIRECT OR. WE ARE SATISFIED WITH THE REASON ADVANCED BY THE MANAGING DIRECTOR AND FIND THAT THE ASSESSEE WAS PREVENTED BY REASONABLE CAUSE IN APPEARING BEFORE THE TRIBUNAL ON THE DATE OF HEARIN G I.E., ON 23.04.2013. ACCORDINGLY, THE EX-PARTE ORDER OF THE TRIBUNAL DATED 23.04.2013 IN ITA NO. 43/HYD/2013 IS HEREBY RECALLE D AND THE APPEAL OF THE ASSESSEE IS RESTORED ON THE FILE OF T HE TRIBUNAL. THE REGISTRY IS DIRECTED TO POST THE APPEAL FOR HEARING ON 12.11.2014. NO NOTICE OF HEARING SHALL BE ISSUED AND THIS ORDER ITSELF WOULD SERVE AS A NOTICE OF HEARING ON BOTH THE PARTIES. 5. IN THE RESULT, THE MA FILED BY THE ASSESSEE IS ALLO WED. ORDER PRONOUNCED IN THE OPEN COURT ON 9 TH JULY, 2014. SD/ - (B. RAMAKOTAIAH) ACCOUNTANT MEMBER SD/ - (ASHA VIJAYARAGHAVAN) JUDICIAL MEMBER HYDERABAD, DATED THE 9 TH JULY, 2014 TPRAO MA NO. 26/HYD/2014 M/S. LINKWELL TELESYSTEMS PVT. LTD. =========================== 3 COPY FORWARDED TO: 1. M/S. LINKWELL TELESYSTEMS PVT. LTD., 1 - 11 - 252/1/A, GOWRA KLASSIC, BEGUMPET, HYDERABASD-500 016. 2. THE DEPUTY CIT, CIRCLE - 16(1), AAYAKAR BHAVAN, HYDERABAD. 3. THE CIT(A) - V, HYDERABAD. 4. THE CIT - IV, HYDERABAD. 5. THE DR A BENCH, ITAT, HYDERABAD. TPRAO