G.K. Properties (P) Ltd., Hyderabad V. ITO, Ward -2(2), Hyderabad

MA 32/HYD/2012

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 7767 (ITAT-HYDERABAD)
• Duration Of Justice: 1 month(s) 12 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: 17-02-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: B V PRASAD REDDY
• Assessee Lawyers: V RAGHAVENDRA RAO
• 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. 32/HYD/2012 IN ITA NO. 287/HYD/2011) (ASSESSMENT YEAR : 2007-08) M/S. G.K. PROPERTIES (P) LTD. SECUNDERABAD PAN: AAACG7448K VS. INCOME TAX OFFICER WARD-2(2) HYDERABAD APPELLANT RESPONDENT APPELLANT BY: SHRI V. RAGHAVENDRA RAO 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 I.T.A. NO. 287/HYD/2011 DATED 30.08.2011. 2. THE LEARNED COUNSEL FOR THE ASSESSEE SUBMITTED THAT THE APPEAL FILED BY THE ASSESSEE IN I.T.A. NO. 287/HYD/ 2011 FOR A.Y. 2007-08 WAS DISMISSED EX-PARTE BY THIS TRIBUNAL ON 30.8.2011 FOR WANT OF REPRESENTATION. HE FURTHER SUBMITTED THAT THE AUTHORISED REPRESENTATIVE MR. C.N. PRASAD COULD NOT APPEAR BEF ORE THIS TRIBUNAL WHEN THE CASE WAS CALLED FOR ON 30.8.2011 AS HE WAS HELD UP IN TRAFFIC DUE TO SEPARATE TELANGANA STATE AGITATION. ACCORDINGLY, HE PLEADED THE TRIBUNAL TO AFFORD ONE MORE OPPORTUNITY TO CONTEST THE ASSESSEE'S CASE ON MERIT IN THE INTEREST OF JUSTICE AND FAIR PLAY. M.A. NO. 32/HYD/2012 M/S. G.K. PROPERTIES (P) LTD. ====================== 2 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 30.8.2011. THEREFORE, THE EX-PA RTE ORDER OF THE TRIBUNAL IN I.T.A. NO. 287/HYD/2011 DATED 30.8.2011 IS HEREBY RECALLED AND THE APPEAL OF THE ASSESSEE IN I.T.A. N O. 287/HYD/2011 IS RESTORED ON THE FILE OF THE TRIBUNA L. THE REGISTRY IS DIRECTED TO POST THE APPEAL FOR HEARING ON 19 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. G.K. PROPERTIES (P) LTD., 101, GROUND FLOOR, PL OT NO. 28/A, WILLINGTON PLAZA, VIJAYNAGAR COLONY, PICKET, SECUNDERABAD. 2. THE INCOME TAX OFFICER, WARD - 2(2), HYDERABAD. 3. THE CIT (A) - III , HYDERABAD. 4. THE CIT - II, HYDERABAD. 5. THE DR B BENCH, ITAT, HYDERABAD TPRAO