Babaiah Weaker Section and Wadden Labour Contract Co-op Society Ltd, Hyderabad V. ITO, Ward-11(1), Hyderabad

MA 41/HYD/2012

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 8031 (ITAT-HYDERABAD)
• Duration Of Justice: 1 month(s) 16 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 20-04-2012
• 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: K VISHWANATHAM
• Assessee Lawyers: T SRINIVASA MURTHY
• Keywords: Reasonable cause

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. 41/HYD/2012 ARISING OUT OF ITA NO. 1023/HYD/2011 (ASSESSMENT YEAR : 2006-07) M/S. BABAIAH WEAK E R SECTION AND WADDERA LABOUR CONTRACT CO-OP. SOCIETY LTD. HYDERABAD PAN: AAEFB2283L VS. THE INCOME TAX OFFICER WARD-11(1) HYDERABAD APPELLANT RESPONDENT APPELLANT BY: SHRI T. SRINIVASA MURTHY RESPONDENT BY: SHRI K. VISHWANATHAM DATE OF HEARING: 2 0.0 4 .2012 DATE OF PRONOUNCEMENT: 20 .0 4 .2012 O R D E R PER CHANDRA POOJARI, AM: BY THIS MISCELLANEOUS APPLICATION (MA) THE ASSESSE E SEEKS RECALL OF EX-PARTE ORDER OF THE TRIBUNAL DATED 2.1. 2012 IN I.T.A. NO. 1023/HYD/2011 FOR ASSESSMENT YEAR 2006-07. 2. THE PRESIDENT OF THE ASSESSEE SOCIETY FILED AN AFFI DAVIT STATING THAT THE SOCIETY APPOINTED MR. T. SRINIVASA MURTHY, ADVOCATE TO APPEAR ON BEHALF OF THE SOCIETY AND THE NOTICES FOR THE POSTING OF THE CASE WAS SERVED ON HIM AND THE DATE OF HEARING WAS ON 2.1.2012. ON THIS THE AR COULD NOT ATTEND TO TH E HEARING AS HE WAS SICK AND HOSPITALISED AND THERE WERE NO PERSONS FROM HIS OFFICE TO FILE AN ADJOURNMENT PETITION AND HE WAS U NDER THE BELIEF THAT THE AR WOULD REPRESENT THE SOCIETY ON THE DATE OF HEARING. UNTIL THEY HAVE RECEIVED THE EX-PARTE ORDER DATED 2 .1.2012 THERE WERE NOT AWARE OF THE POSITION OF THE APPEAL AND AB OUT THE NON- COMPLIANCE TO THE NOTICE OF HEARING ON 2.1.2012. T HE LEARNED AR SUBMITTED THAT THE ASSESSEE IS VERY MUCH INTERESTED IN PROSECUTING M.A. NO. 41/HYD/2012 M/S. BABAIAH WEAKER SECTION & WADDERA LABOUR CONTRACT CO-OP. SOCIETY LTD. =============================== 2 ITS APPEAL AND NON-APPEARANCE ON THE DATE OF HEARIN G WAS NOT WILFUL. THE ASSESSEE IS VERY MUCH INTERESTED IN PR OSECUTING ITS APPEAL. ACCORDINGLY, HE SUBMITTED THAT THE TRIBUNA L MAY GIVE ONE MORE OPPORTUNITY TO THE ASSESSEE TO ARGUE ITS CASE ON MERIT IN THE INTEREST OF JUSTICE. 3. THE LEARNED DR HAS NO SERIOUS OBJECTION FOR THE PRO POSITION OF THE AR. 4. WE HAVE HEARD BOTH THE PARTIES AND PERUSED THE MATE RIAL ON RECORD. WE UNDERSTAND THE ASSESSEE WAS PREVENTED B Y A REASONABLE CAUSE IN REPRESENTING BEFORE THIS TRIBUN AL ON 2.1.2012. IN THE FACTS AND CIRCUMSTANCES, WE ARE INCLINED TO RECALL THE EX- PARTE ORDER OF THIS TRIBUNAL. ACCORDINGLY, THE EX- PARTE ORDER OF THE TRIBUNAL IN I.T.A. NO. 1023/ HYD/2011 DATED 2.1.201 2 IS HEREBY RECALLED AND THE APPEAL IS RESTORED TO THE FILE OF THE TRIBUNAL. THE APPEAL NOW WILL BE HEARD ON 31.7.2012. NO SEPARAT E NOTICE OF HEARING SHALL BE SERVED ON THE PARTIES AS THE DATE OF HEARING WAS ANNOUNCED IN THE OPEN COURT AND THIS ORDER ITSELF W ILL SERVE AS A NOTICE OF HEARING ON THE PARTIES. 5. IN THE RESULT, THE MA FILED BY THE ASSESSEE IS ALLO WED. ORDER PRONOUNCED IN THE OPEN COURT ON 20 TH APRIL, 2011. SD/ - (ASHA VIJAYARAGHAVAN) JUDICIAL MEMBER SD/ - (CHANDRA POOJARI) ACCOUNTANT MEMBER HYDERABAD, DATED THE 20 TH APRIL, 2012 M.A. NO. 41/HYD/2012 M/S. BABAIAH WEAKER SECTION & WADDERA LABOUR CONTRACT CO-OP. SOCIETY LTD. =============================== 3 COPY FORWARDED TO: 1. M/S. BABAIAH WEAKER SECTION & WADDERA LABOUR CONTRA CT CO-OP. SOCIETY LTD., C/O. SHRI T. SRINIVASA MURTHY, ADVOCATE, 3-5-1107, 4 TH FLOOR, NARAYANGUDA, HYDERABAD-500 029. 2. THE INCOME TAX OFFICER, WARD - 11(1), HYDERABAD. 3. THE CIT(A) - VI, HYDERABAD 4. THE CIT - V, HYDERABAD 4 . THE DR A BENCH, ITAT, HYDERABAD TPRAO