M/s. Leo Township Developers India Ltd., Hyderabad V. ITO,Ward 16(1), Hyderabad

MA 27/HYD/2014

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 2085 (ITAT-HYDERABAD)
• Duration Of Justice: 4 month(s) 27 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 13-06-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2006-2007
• Appeal Filed On: 17-01-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ESTEHR N HANGAL
• Assessee Lawyers: A V RAGHURAM
• 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 MISC. APPLN. NO.27/HYD/2014 (IN ITA NO.838/HYD/13) : ASSESSMENT YEAR 2006 - 07 M/S. LEO TOWNSHIP DEVELOPERS INDIA LTD., HYDERABAD ( PAN - AABCL 2477 J) V/S. INCOME TAX OFFICER, WARD 16(1), HYDERABAD (APPLICANT) (RESPONDENT) APPLICANT BY : S HRI A.V.RAGHURAM RESPONDENT BY : MS. ESTEHR N.HANGAL DR DATE OF HEARING 13 .0 6 .2014 DATE OF PRONOUNCEMENT 13.06.2014 O R D E R PER SMT. ASHA VIJAYARAGHAVAN, JUDICIAL MEMBER: BY THIS MISCELLANEOUS APPLICATION, ASSESSEE HAS REQUESTED FOR RECALLING THE EX - PARTE ORDER OF THIS TRIBUNAL DATED 11.2.2014 IN APPEAL, ITA NO.137/HYD/2014 OF THE REVENUE, FOR THE ASSESSMENT YEAR 2006 - 07, AND FOR RESTORATION OF THE SAME FOR FRESH HEARING AND DISPOSAL. 2. LEARNED COUNSEL FOR THE ASSESSEE, REITERATI N G THE AVERMENTS MADE IN THE PRESENT APPLICATION SUBMITTED THAT THE REVENU E S APPEAL I TA NO.838/HYD/2013 WAS INITIALLY POSTED ON 2.9.2013, BUT WAS ADJOURNED TO 12.12.2013 AT THE INSTANCE OF THE ASSESSEE AND ON THE NEXT DATE O F MA NO. 217/ HYD.2014(IN ITA NO. 838 /HYD/201 3 ) M/S. LEO TOWNSHIP DEVELOPERS INDIA LTD., HYDERABAD 2 H E ARING, ASSESSEE ATTENDED THE H E ARING BEFORE THE T RIBUNAL IN OTHER MATTERS, BUT DID NO T NOTICE THE POSTING OF THE APPEAL I TA N O.838/ H YD/2013 DUE TO INADVERTENT ERROR COMMITTED WHIL E NOTING THE DATE OF HEARING ADJOURNED FROM 2.9.2013. THE ADJOURNED DATE WAS NOTED BY MISTAKE AS 20.12.20 13, INSTEAD OF 12.12.2013. I N THE CIR C UM S TANCES, IT WAS SUBMITTED THAT THE NON - APPEARANCE ON BEHALF OF THE ASSESSEE AT THE TIME OF H E ARING ON THE APPEAL I TA N O.838/HYD/2013 WAS NOT INTENTIONAL OR DELIBERATE, BUT IT WAS DUE TO SHEER INADVERTENT MISTAKE, AN D THE ASSESSEE WAS ALWAYS VIGILANT ABOUT I T S RIGHTS AND HAD NO INTENTION NOT TO PUR S UE ITS APPEAL. HE TH E R E FORE, PRAYED FOR RECALL O F TH E O R DER DATED 12.12.2013 AND FOR RESTORATION OF THE APPEAL OF THE RE VENU E FOR FRESH H E ARING AND DISPOSAL. 4. LEARNED DEPARTMENTAL REPRESENTATIVE, ON THE O T H E R HAND, OPPOSIN G THE ABO V E PLEAS OF THE ASSESSEE, SUBMI T TED THAT THERE IS NO MISTAKE APPARENT FROM RECORD IN THE O R DER O F THE TRIBUNAL, AND THE PRESENT PETITION OF THE ASSESSEE BE DISMISSED. 5. WE HEARD BOTH SIDES IN THE LIGHT OF THE A V ERMENTS O F THE ASSESSEE IN THE PRESENT APPLICATION. WE ARE CONVINCED THAT THERE WAS A BONA FIDE MISTAKE ON THE PART OF THE ASSESSEES COUNSEL IN NOTING THE DATE TO WHICH THE APPEAL HEARING WAS ADJOURNED ON 2 .9.2013 , AND CONSEQUENTLY, THERE WAS A REASONABLE CAUSE FOR NON - APPEARANCE ON BEHALF OF THE ASSESSEE ON 12.12.2013 WHEN THE SAID APPEAL WAS TAKEN UP FOR HEARING. WE ACCORDINGLY RECALL THE ORDER OF THIS TRIBUNAL DATED 12.12.2013, AND RESTORE THE APPEAL FO THE REVENUE, BEING ITA NO. 838/HYD/2013 FOR FRESH HEARING AND DISPOSAL ON MERITS. THE SAID APPEAL, ITA NO.838/HYD/2013, AS ALREADY ANNOUNCED IN THE OPEN COURT, IS POSTED FOR HEARING ON 7.8.2014, FOR WHICH NO SEPARATE NOTICE OF HEARING NEEDS TO BE ISSUED, AND THIS ORDER ITSELF SHOUL D BE DEEMED AS SUCH A NOTICE. WE DIRECT ACCORDINGLY AND ALLOW THE PRESENT APPLICATION OF THE ASSESSEE. MA NO. 217/ HYD.2014(IN ITA NO. 838 /HYD/201 3 ) M/S. LEO TOWNSHIP DEVELOPERS INDIA LTD., HYDERABAD 3 6. IN THE RESULT, MISCELLANEOUS APPLICATION OF THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE COURT ON THE CONCLUSION OF HEARING ON THE MISCELLANEOUS APPLICATION ON 13.06.2014 SD/ - SD/ - ( B.RAMAKOTAIAH ) (ASHA VIJAYARAGHAVAN) ACCOUN TANT MEMBER JUDICIAL MEMBER DT/ - 13TH JUNE, 2014 COPY FORWARDED TO: 1. M/S. LEO TOWNSHIP DEVELOPERS INDIA LTD., FLAT NO.304, MINAR APARTMENTS, DECCAN TOWERS, BASHEERBAGH, HYDERABAD 2 . INCOME TAX OFFICER WARD 16(1), HYDERABAD 3. COMMISSIONER OF INCOME - TAX(APPEALS) V HYDERABAD 4. COMMISSIONER OF INCOME - TAX I V , HYDERABAD 5 DEPARTMENTAL REPRESENTATIVE, ITAT, HYDERABAD. B.V.S