M/s. Lokesh Machine, Hyderabad V. Addl.CIT, Circle -16(1), Hyderabad

MA 30/HYD/2012

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 7756 (ITAT-HYDERABAD)
• Duration Of Justice: 1 month(s) 16 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 30-03-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: misc
• Appeal Filed On: 13-02-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: B V PRASAD REDDY
• Assessee Lawyers: B R MAHESH
• 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. 30/HYD/2012 (IN MA NO. 246/HYD/2011 ARISING OUT OF ITA NO. 737/HYD/2011) (ASSESSMENT YEAR : 2006-07) M/S. LOKESH MACHINES LTD. HYDERABAD PAN: AAACL4244L) VS. THE ADDL. CIT, CIRCLE-16(1) HYDERABAD APPELLANT RESPONDENT APPELLANT BY: SHRI B.R. MAHESH RESPONDENT BY: SHRI B.V. PRASAD REDDY DATE OF HEARING: 3 0.03.2012 DATE OF PRONOUNCEMENT: 30 .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. 246/HYD/2011 (ARISING OUT OF I.T.A. NO. 737/HYD/201 1) DATED 20 TH JANUARY, 2012. 2. THE LEARNED COUNSEL FOR THE ASSESSEE SUBMITTED THAT THE M.A. OF THE ASSESSEE IN MA NO. 246/HYD/2011 SEEKING RECALL OF THE EX-PARTE ORDER IN I.T.A. NO. 737/HYD/2011 DATED 14.11.2011 WAS DISMISSED BY THE TRIBUNAL EX-PARTE FOR WANT OF REPRESENTATION BEFORE THE TRIBUNAL ON 20 TH JANUARY, 2012. HE SUBMITTED THAT NO NOTICE WAS RECEIVED BY THE ASSESSEE TO APPEAR ON 20 .1.2012 AND THE ASSESSEE WAS PREVENTED BY A REASONABLE CAUSE IN ATTENDING BEFORE THIS TRIBUNAL. DISMISSING OF APPEAL EX-PART E WOULD CAUSE GENUINE HARDSHIP SINCE THE QUANTUM OF APPEAL INVOLV E MAJOR LEGAL AND FACTUAL ADJUDICATIONS. ACCORDINGLY, HE PRAYED THAT ONE MORE M.A. NO. 30/HYD/2012 M/S. LOKESH MACHINES LTD. ==================== 2 OPPORTUNITY MAY BE GIVEN TO THE ASSESSEE FOR CONTES TING ITS CASE ON MERIT. 3. THE LEARNED DR HAS NO SERIOUS OBJECTION TO THIS PRO POSITION 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 20 TH JANUARY, 2012. THEREFORE, THE EX-PARTE ORDER OF THE TRIBUNAL IN M.A. NO. 246/HYD/2011 DATE D 20.1.2012 IS HEREBY RECALLED AND THE APPEAL OF THE ASSESSEE I N I.T.A. NO. 737/HYD/2011 IS RESTORED ON THE FILE OF THE TRIBUNA L. THE REGISTRY IS DIRECTED TO POST THE APPEAL FOR HEARING ON 18 TH JULY, 2012. NO FURTHER NOTICE OF HEARING SHALL BE SENT TO THE PART IES AS THE DATE OF HEARING WAS ANNOUNCED IN THE OPEN COURT AND THIS OR DER ITSELF WOULD SERVE AS A NOTICE OF HEARING. 5. IN THE RESULT, MA FILED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 30 TH MARCH, 2011. SD/ - (ASHA VIJAYARAGHAVAN) JUDICIAL MEMBER SD/ - (CHANDRA POOJARI) ACCOUNTANT MEMBER HYDERABAD, DATED THE 30 TH MARCH, 2012 COPY FORWARDED TO: 1. M/S. LOKESH MACHINES LTD., C/O. M/S. MAHESH, VIRENDER & SRIRAM, CHARTERED ACCOUNTANTS, 6-3-788/36 & 37A, AMEERPET, HYDERABAD-500 016. 2. THE ADDL. CIT, RANGE 16, CIRCLE 16(1), HYDERABAD. 3. THE CIT - I V , HYDERABAD. 4. THE J CIT , RANGE 16, HYDERABAD. 5. THE DR B BENCH, ITAT, HYDERABAD TPRAO