Sri Jyothi Medical Hall, Hyderabad V. ITO, Ward-5(2), Hyderabad

MA 39/HYD/2012

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 8068 (ITAT-HYDERABAD)
• Duration Of Justice: 2 month(s) 21 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 25-05-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: misc
• Appeal Filed On: 05-03-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: NAGESWARA RAO
• Assessee Lawyers: TEJ PRAKASH TOSHNIWAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH A', HYDERABAD BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. ASHA VIJAYARAGHAVAN, JUDICIAL MEMBER M.A. NO. 38/HYD/2012 IN ITA NOS. 1047 TO 1050/HYD/2010 A.YS. 2002-03 T O 2005-06 M.A. NO. 39/HYD/2012 IN ITA NOS. 473 TO 475/HYD/2007 A.YS. 2002-03 TO 2004-05 M/S. SRI JYOTHI MEDICAL HALL HYDERABAD PAN: AAWFS0494G VS. INCOME TAX OFFICER WARD-5(2) HYDERABAD APPELLANT RESPONDENT M.A. NO. 77/HYD/2012 IN ITA NO. 474/HYD/2007 A.Y. 2003-04 M/S. SRI JYOTHI MEDICAL HALL HYDERABAD PAN: AAWFS0494G VS. INCOME TAX OFFICER WARD-5(2) HYDERABAD APPELLANT RESPONDENT M.A. NO. 78/HYD/2012 IN ITA NO. 475/HYD/2007 A.Y. 2004-05 M/S. SRI JYOTHI MEDICAL HALL HYDERABAD PAN: AAWFS0494G VS. INCOME TAX OFFICER WARD-5(2) HYDERABAD APPELLANT RESPONDENT M.A. NO. 79/HYD/2012 IN ITA NO. 1048/HYD/2010 A.Y. 2003-04 M/S. SRI JYOTHI MEDICAL HALL HYDERABAD PAN: AAWFS0494G VS. INCOME TAX OFFICER WARD-5(2) HYDERABAD APPELLANT RESPONDENT M.A. NO. 80/HYD/2012 IN ITA NO. 1049/HYD/2010 A.Y. 2004-05 M/S. SRI JYOTHI MEDICAL HALL HYDERABAD PAN: AAWFS0494G VS. INCOME TAX OFFICER WARD-5(2) HYDERABAD APPELLANT RESPONDENT MA NO.48/HYD/2012 & ORS. SRI JYOTHI MEDICAL HALL ==================== 2 M.A. NO. 81/HYD/2012 IN ITA NO. 1050/HYD/2010 A.Y. 2005-06 M/S. SRI JYOTHI MEDICAL HALL HYDERABAD PAN: AAWFS0494G VS. INCOME TAX OFFICER WARD-5(2) HYDERABAD APPELLANT RESPONDENT APPELLANT BY: SHRI TEJ PRAKASH TOSHNIWAL RESPONDENT BY: SHRI NAGESWARA RAO DATE OF HEARING: 25 . 05 .201 2 DATE OF PRONOUNCEMENT: 25.05.2012 O R D E R PER CHANDRA POOJARI, AM: BY THESE MISCELLANEOUS APPLICATIONS THE ASSESSEE S EEKS RECALL OF DIFFERENT EX-PARTE ORDERS OF THE TRIBUNAL DATED WHERE THE TRIBUNAL DISMISSED THE APPEALS OF THE ASSESSEE FOR NON-APPEARANCE BY APPLYING THE RATIO LAID DOWN BY THE DELHI BENCH OF THIS TRIBUNAL IN CIT VS. MULTIPLAN INDIA LTD., REPORTED IN 38 ITD 320. 2. THE LEARNED AR OF THE ASSESSEE FILED A PETITION SUB MITTING THAT THE ASSESSEE WAS PREVENTED IN APPEARING BEFORE THE TRIBUNAL ON THE SCHEDULED DATE OF HEARING ON MEDICAL GROUNDS AND SUBMITTED THAT THE EX-PARTE ORDERS IN THE CASE OF T HE ASSESSEE MAY BE RECALLED AND THE APPEALS OF THE ASSESSEE BE REST ORED TO THE FILE OF THE TRIBUNAL. ACCORDINGLY, HE PRAYED THAT THE AS SESSEE MAY BE PROVIDED WITH ONE MORE OPPORTUNITY TO CONTEST ITS C ASE ON MERIT, IN THE INTEREST OF JUSTICE AND FAIR PLAY. 3. THE LEARNED DR HAS NO SERIOUS OBJECTION FOR RECALLI NG THE ORDERS OF THE TRIBUNAL. 4. WE HAVE HEARD BOTH THE PARTIES AND PERUSED THE MATE RIAL ON RECORD. WE HAVE ALSO GONE THROUGH THE PETITION FIL ED BY THE ASSESSEE IN THIS CASE. WE ARE SATISFIED WITH THE R EASONS ADVANCED BY THE ASSESSEE FOR THE NON-APPEARANCE ON THE SCHED ULED DATE OF MA NO.48/HYD/2012 & ORS. SRI JYOTHI MEDICAL HALL ==================== 3 HEARING. ACCORDINGLY, WE ARE INCLINED TO RECALL TH E EX-PARTE ORDERS OF THIS TRIBUNAL IN THE CASE OF THE ASSESSEE. HENC E, THE EX-PARTE ORDERS OF THE TRIBUNAL IN THE ABOVE APPEALS OF THE ASSESSEE ARE RECALLED AND THE APPEALS OF THE ASSESSEE ARE RESTOR ED TO THE FILE OF THE TRIBUNAL. NOW THE APPEALS OF THE ASSESSEE WILL BE HEARD ON 23 RD JULY, 2012. NO SEPARATE NOTICE OF HEARING SHALL B E SERVED ON BOTH THE PARTIES AND THIS ORDER ITSELF WOULD SERVE AS A NOTICE OF HEARING. 5. IN THE RESULT, THE MISCELLANEOUS APPLICATIONS FILED BY THE ASSESSEE ARE ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 25 TH MAY, 2012. SD/ - (ASHA VIJAYARAGHAVAN) JUDICIAL MEMBER SD/ - (CHANDRA POOJARI) ACCOUNTANT MEMBER HYDERABAD, DATED THE 25 TH MAY, 2012 COPY FORWARDED TO: 1. M/S. SRI JYOTHI MEDICAL HALL, C/O. SHRI TEJPRAKASH TOSHNIWAL, ADVOCATE, 4-1-6/B/4, RAMKOTE, HYDERABAD- 500 095. 2. THE INCOME TAX OFFICER, WARD - 5(2), HYDERABAD. 3. THE CIT(A) - V, HYDERABAD. 4 . THE CIT - IV, HYDERABAD. 5. THE DR A BENCH, ITAT, HYDERABAD. TPRAO