M/s Qualcore Logic Ltd, Hyderabad V. DCIT, Circle-16(3), Hyderabad

MA 34/HYD/2012

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 7764 (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: A
• Assessment Year: misc
• Appeal Filed On: 17-02-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: V SRINIVAS
• Assessee Lawyers: ADITYA BAJORIA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH A', HYDERABAD BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. ASHA VIJAYARAGHAVAN, JUDICIAL MEMBE R. MISC. APPLN. NO.34/HYD/2012 (IN ITA NO.145/HYD/061) : A SSTT. YEAR 2002-03 M/S. QUAL C ARE LOGIC LTD., HYDERABAD ( PAN - AAACQ 3607 J ) V/S. DY. COMMISSIONER OF INCOME - TAX CIRCLE 16(3), HYDERABAD. (APPELLANT) (RESPONDENT) APPLICANT BY : SHRI A DITYA BAJORIA RESPONDENT BY : SHRI V.SRINIVAS DATE OF HEARING 30 3.2012 DATE OF PRONOUNCEMENT 30.3.2012 O R D E R PER SMT. ASHA VIJAYARAGHAVAN, JUDICIAL MEMBER BY THIS MISCELLANEOUS APPLICATION, ASSESSEE HAS R EQUESTED FOR RECALLING THE EX-PARTE ORDER OF THE TRIBUNAL DA TED 7.2.2012 IN ITS CASE FOR THE ASSESSMENT YEAR 2002-03 IN ITA NO.145/ HYD/2006, ON THE GROUND THAT THERE WAS A JUSTIFIED REASON FOR TH E ASSESSEE FOR NOT APPEARING BEFORE THE TRIBUNAL ON THE DATE OF HEARIN G. 2. WE HEARD THE PARTIES AND PERUSED THE AVERMENTS MADE BY THE APPLICANT IN THE PRESENT APPLKCIAT9ION SEEKING RECALL OF THE ORDER OF THIS TRIBUNAL DATED 7.2.2012. IT IS THE CASE OF TH E ASSESSEE THAT THERE WAS SOME CONFUSION WITH REGARD TO THE DATE OF HEARI NG ON THE APPEAL, ON ACCOUNT OF THE PETITION FOR CLUBBING THE HEARING OF THE APPEAL OF THE ASSESSEE WITH THAT OF THE REVENUE AND THE DIRECTION S OF THE TRIBUNAL THEREON, AND ALSO ON ACCOUNT OF THE TYPOGRAPHICAL M ISTAKE IN THE CAUSE TITLE OF THE TRIBUNAL FOR THE WEEK FROM 6.2.2012 TO 9.2.2012, LOADED ON MA NO.34/HYD/2012 ( IN ITA NO.145/.HYD/2006) M/S. QUALCARE LOGIC LTD., HYDERABAD 2 THE WEB-SITE OF THE TRIBUNAL. A COPY OF THE CAUSE- TITLE DOWN-LOADED BY THE ASSESSEE IS FURNISHED FOR READY REFERENCE. CON SIDERING TOTALITY OF FACTS AND CIRCUMSTANCES OF THE MATTER, WE ARE CONVI NCED THAT THERE IS A JUSTIFIED REASON FOR NON-APPEARANCE OF THE ASSESS EE ON THE DATE OF HEARING VIZ. 7.2.2012. WE ACCORDINGLY RECALL OUR EX -PARTE ORDER DATED 7.2.2012 IN THIS APPEAL, AND, AS ALREADY ANNOUNCED IN THE OPEN COURT, POST THE APPEAL OF THE ASSESSEE BEING ITA NO.145/HY D/2P006 FOR ASSESSMENT YEAR 2002-03, FOR HEARING ON 17.7.2012. NO SEPARATE NOTICE OF HEARING WOULD BE ISSUED, AS THIS ORDER IT SELF SHOULD BE TREATED AS SUCH A NOTICE. SINCE, WITH THE ORDER DATED 17.7 .2012, EX-PARTE ORDERS DISPOSING OFF THE APPEAL OF THE ASSESSEE HAV E BEEN PASSED TWICE, AND WITH THIS ORDER, THE EX-PARTE ORDERS THU S PASSED, HAVE BEEN RECALLED TWICE, ASSESSEE IS REQUESTED TO COOPERATE IN THE DISPOSAL OF THE APPEAL AND NOT TO SEEK ADJOURNMENT ON THE DATE OF HEARING. WE DIRECT ACCORDINGLY. 3. IN THE RESULT, MISCELLANEOUS APPLICATION OF TH E ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE COURT ON THE CONCLUSION OF HEARING ON THE MISCELLANEOUS APPLICATION ON 30.3.20 12 SD/- SD/- (CHANDRA POOJARI) ACCOUNTANT MEMBER. (ASHA VIJAYARAGHAVAN) JUDICIAL MEMBER. DT/- 30 TH MARCH, 2012 COPY FORWARDED TO: 1. M/S. QUALCARE LOGIC LTD., 7 - 1456, NAGENDRA NAGAR COLONY, HABSIGUDA, HYDERABAD MA NO.34/HYD/2012 ( IN ITA NO.145/.HYD/2006) M/S. QUALCARE LOGIC LTD., HYDERABAD 3 2. DY. COMMISSIONER OF INCOME - TAX , CIRCLE 16(3), HYDERABAD 3. COMMISSIONER OF INCOME - TAX(APPEALS) - II I, HYDERABAD. 4. COMMISSIONER OF INCOME-TAX II HYDERABAD 5. DEPARTMENTAL REPRESENTATIVE, ITAT, HYDERABAD. B.V.S.