Avanthi Feeds Ltd, Hyderabad V. DCIT, Circle-1(1), Hyderabad

MA 27/HYD/2012

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 7778 (ITAT-HYDERABAD)
• Duration Of Justice: 1 month(s) 7 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 09-03-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: misc
• Appeal Filed On: 02-02-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: K E SUNIL BABU
• Assessee Lawyers: P MURALIKRISHNA
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH B', HYDERABAD BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. ASHA VIJAYARAGHAVAN, JUDICIAL MEMBER M.A. NO. 27/HYD/2012 IN M.A. NO. 216/HYD/2011 ARISING OUT OF ITA NO. 154/HYD/2009 (ASSESSMENT YEAR : 2004-05) M/S. AVANTI FEEDS LTD. HYDERABAD PAN: AABCA7365E VS. DCIT CIRCLE-1(1) HYDERABAD APPELLANT RESPONDENT APPELLANT BY: SHRI P. MURALI KRISHNA RESPONDENT BY: SHRI K.E. SUNIL BABU DATE OF HEARING: 09.03.2012 DATE OF PRONOUNCEMENT: 09.03.2012 O R D E R PER CHANDRA POOJARI, AM: THIS MISCELLANEOUS APPLICATION (MA) IS FILED BY TH E ASSESSEE SEEKING RECALL OF EX-PARTE ORDER OF THE TRIBUNAL IN M.A. NO. 216/HYD/2011 ARISING OUT OF I.T.A. NO. 154/HYD/2009 DATED 16 TH DECEMBER, 2011. 2. THE LEARNED COUNSEL FOR THE ASSESSEE SUBMITTED THAT THE MA NO. 216/HYD/2011 WAS FILED BY THE ASSESSEE SEEKING RECALL OF EX- PARTE ORDER OF THE ITAT IN I.T.A. NO. 154/HYD/2009 DATED 11.3.2011. THE NOTICE FIXING THE HEARING OF THE MA NO. 216/HYD/2011 ON 16.12.2011 WAS RECEIVED BY THE ASSE SSEE ON 13 TH DECEMBER, 2011 AND WAS MARKED TO MR. RAMA RAO WHO WAS DEALING WITH TAX MATTERS AND DURING THAT PERIOD MR. RAMA RAO WAS ON LEAVE. AS A RESULT, THE NOTICE WAS NOT SENT TO THE COUNSEL OF THE ASSESSEE WHO REPRESENTS THE ASSESSEE'S MATTERS BEFORE THE TRIBUNAL. THE COUNSEL FOR THE ASSESSEE FURTHER SU BMITTED THAT THIS MISTAKE HAD HAPPENED INADVERTENTLY AND THERE I S NO M.A. NO. 27/HYD/2012 M/S. AVANTI FEEDS LTD. =================== 2 NEGLIGENCE ON THE PART OF THE ASSESSEE AND THE ASSE SSEE IS HAVING A GOOD CASE ON MERIT. ACCORDINGLY, HE PLEADED THAT O NE MORE OPPORTUNITY MAY BE PROVIDED TO THE ASSESSEE FOR ARG UING ITS CASE ON MERIT. 3. THE LEARNED DR HAS NOT OBJECTED TO THE PROPOSITION OF THE ASSESSEE'S COUNSEL. 4. WE HAVE HEARD BOTH THE PARTIES AND PERUSED THE MATE RIAL ON RECORD. WE ARE OF THE OPINION THAT THE ASSESSEE I S PREVENTED BY A REASONABLE CAUSE IN NOT APPEARING BEFORE THE TRIBUN AL ON THE DATE OF HEARING I.E., ON 16 TH DECEMBER, 2011. THE EX-PARTE ORDER OF THE TRIBUNAL IN I.T.A. NO. 216/HYD/2011 DATED 16.12.201 1 IS HEREBY RECALLED AND THE APPEAL IN I.T.A. NO. 154/HYD/2009 IS RESTORED ON THE FILE OF THE TRIBUNAL. THE REGISTRY IS DIRECTED TO POST THE APPEAL IN I.T.A. NO. 154/HYD/2009 FOR HEARING ON 28 TH JUNE, 2012. NO NOTICE OF HEARING SHALL BE SENT TO THE PARTIES AS T HE DATE OF HEARING WAS ANNOUNCED IN THE OPEN COURT AND THIS ORDER WOUL D SERVE AS A NOTICE OF HEARING. 5. IN THE RESULT, MA FILED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 9 TH MARCH, 2011. SD/ - (ASHA VIJAYARAGHAVAN) JUDICIAL MEMBER SD/ - (CHANDRA POOJARI) ACCOUNTANT MEMBER HYDERABAD, DATED THE 9 TH MARCH, 2012 COPY FORWARDED TO: 1. M/S. AVANTI FEEDS LTD., G - 2, CONCORDE APTS., 6 - 3 - 658, SOMAJIGUDA, HYDERABAD. 2. THE DY. CIT, CIRCLE 1(1),4 TH FLOOR, AAYAKAR BHAVAN, HYDERABAD. 3. THE CIT(A) - II, HYDERABAD. 4. THE CIT - 1, HYDERABAD. 5. THE DR B BENCH, ITAT, HYDERABAD TPRAO