NCC - ECCI (JV), Hyderabad V. ITO, Ward 6(3), Hyderabad

MA 4/HYD/2011

• Counselvise Citation: [2011] 123 COUNSELVISE.COM (IT) 5378 (ITAT-HYDERABAD)
• Duration Of Justice: 24 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 11-02-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: misc
• Appeal Filed On: 18-01-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: AMLAN TRIPATHY
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH B ', HYDERABAD BEFORE SHRI G.C.GUPTA, VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMEBR MISC. APPLN. NO. 04/HYD/11 (IN ITA NO.124-125/HYD/09) (ASSESSMENT YEARS 2000-01 & 2001-02) M/S. NCC-ECCI(JV), HYDERABAD. (PAN AACFN 6059 J ) VS INCOME-TAX OFFICER, WARD-6(3), HYDERABAD. (APPLICANT) (RESPONDENT) APPLICANT BY : SHRI SAMUEL NAGADESI RESPONDENT BY : SHRI AMLAN TRIPATHY, DR O R D E R PER G.C.GUPTA, VICE PRESIDENT: ASSESSEE HAS FILED THIS MISCELLANEOUS APPLICATION SEEKING RECALL OF THE ORDER OF THIS TRIBUNAL DATED 27.9.2010 ON THE GROUND THAT THERE WAS A REASONABLE CAUSE FOR NOT APPEARING BEFORE T HIS TRIBUNAL ON 27.9.2010, WHEN THE CONNECTED APPEALS OF THE ASSESSEE CAME UP FOR HEARING BEFORE THE TRIBUNAL. 2. LEARNED COUNSEL FOR THE ASSESSEE HAS EXPLAINED THE REASONS FOR NON-APPEARANCE ON BEHALF OF THE ASSESSEE ON TH E DATE OF HEARING OF THE APPEALS BEFORE THE TRIBUNAL, BY STATI NG THAT THE LEARNED AUTHORIZED REPRESENTATIVE FOR THE ASSESSEE WAS HELD UP AT VISAKHAPATNAM ON ACCOUNT OF THE STATUTORY TIME LIMIT FO R TAX AUDIT AND FILING OF THE RETURN OF INCOME FOR THE ASSESSMENT YEAR 2010-11, AND AS SUCH HE COULD NOT APPEAR ON THE DATE OF HEARING BEFORE THE TRIBUNAL. MA NO .04/HYD/2011 ( IN ITA NO.124- 125/HYD/2009) M/S. NCC-ECCI(JV), HYD ERABAD. 2 THE LEARNED DEPARTMENTAL REPRESENTATIVE, ON THE OTHE R HAND, OPPOSED THE SUBMISSION OF THE REPRESENTATIVE FOR THE ASSESSEE. 3. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS. IN THE FA CTS OF THE CASE, WE ARE OF THE VIEW THAT THERE WAS SUFFICIENT CAUSE FOR NON- APPEARANCE ON BEHALF OF THE ASSESSEE ON THE DATE OF HEAR ING OF THE APPEALS BEFORE THE TRIBUNAL. ACCORDINGLY, THE EX-PARTE ORDER OF THE TRIBUNAL DATED 27.9.2010 IN ITA NOS. 124 & 125/HYD/20 09, RESPECTIVELY FOR THE ASSESSMENT YEARS 2000-01 AND 2001-02 IS RECALLED AND THE DATE OF HEARING ON THESE APPEALS IS ANNOUNCED I N THE OPEN COURT AS 27.4.2011. THERE IS NO NECESSITY OF SERVING A SE PARATE NOTICE OF HEARING ON THE PARTIES, IN THIS BEHALF. 4. IN THE RESULT, MISCELLANEOUS APPLICATION OF THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE COURT AT THE CONCLUSION OF HE ARING OF THE APPEAL ON 11.2.2011 SD/- SD/- (CHANDRA POOJARI) (G.C.GUPTA) ACCOUNTANT MEMBER VICE PRESIDENT DT/- 11TH FEBRUARY, 2011 COPY FORWARDED TO: 1. M/S. NCC-ECCI(JV), C/O. SHRI SAMUEL NAGADESI, CHAR TERED ACCOUNTANT, 408,SRI RAMAKRISHNA TOWERS, BESIDES IMAGE HOSPITALS, AMEERPET, HYDERABAD 500 073. 2. INCOME-TAX OFFICER, WARD 6(3), HYDERABAD. 3. CIT(A)-III HYDERABAD. 4. C.I.T.-III HYDERABAD 5. THE D.R., ITAT, HYDERABAD. B.V.S.