Baldev Goverdhan, Hyderabad V. ITO, Ward-7(4), Hyderabad

MA 42/HYD/2012

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 8062 (ITAT-HYDERABAD)
• Duration Of Justice: 2 month(s) 12 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 18-05-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: misc
• Appeal Filed On: 06-03-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: GANGADHAR
• Assessee Lawyers: ABHISHEK BHUTADA
• 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. 42/HYD/2012 IN ITA NO. 1724/HYD/2011 ASSESSMENT YEAR 2002-03 M/S. BALDEV GOVERDHAN HYDERABAD PAN: AABHB3238G VS. INCOME TAX OFFICER WARD-7(4) HYDERABAD APPELLANT RESPONDENT APPELLANT BY: SHRI ABHISHEK BHUTADA RESPONDENT BY: SHRI GANGADHAR PANDEY DATE OF HEARING: 18 . 05 .201 2 DATE OF PRONOUNCEMENT: 18.05.2012 O R D E R PER CHANDRA POOJARI, AM: BY THIS MISCELLANEOUS APPLICATION THE ASSESSEE SEE KS RECALL OF THE EX-PARTE ORDER OF THE TRIBUNAL DATED 16.1.20 12 VIDE I.T.A. NO. 1724/HYD/2011 WHERE THE TRIBUNAL DISMISSED THE APPEAL OF THE ASSESSEE FOR WANT OF PROSECUTION. 2. THE LEARNED COUNSEL FOR THE ASSESSEE SUBMITTED THAT NO NOTICE OF HEARING WAS SERVED EITHER ON THE ASSESSEE OR THE REPRESENTATIVE OF THE ASSESSEE INTIMATING THE DATE OF HEARING ON 16.1.2012 AND THE ASSESSEE CAME TO KNOW ABOUT THIS ONLY ON RECEIPT OF THE TRIBUNAL ORDER DATED 16.1.2012. THE REFORE, NEITHER THE ASSESSEE NOR THE REPRESENTATIVE OF THE ASSESSEE COULD APPEAR BEFORE THE TRIBUNAL. THE COUNSEL FOR THE ASSESSEE FURTHER SUBMITTED THAT NON-APPEARANCE OF THE ASSESSEE OR IT S REPRESENTATIVE ON THE SCHEDULED DATE OF HEARING IS NEITHER WILFUL NOR INTENTIONAL BUT DUE TO THE ABOVE REASON ONLY. ACCORDINGLY, THE COUNSEL FOR THE ASSESSEE PRAYED THAT THE ORDER OF T HE TRIBUNAL MAY BE RECALLED AND ONE MORE OPPORTUNITY MAY BE AFFORDE D TO THE MA NO. 42/HYD/2012 M/S. BALDEV GOVERDHAN ================= 2 ASSESSEE FOR CONTENDING ITS CASE ON MERIT, IN THE I NTEREST OF JUSTICE AND FAIR PLAY. 3. THE LEARNED DR HAS NO SERIOUS OBJECTION FOR RECALLI NG THE EX- PARTE ORDER OF THE TRIBUNAL DATED 16.1.2012 IN I.T. A. NO. 1724/HYD/2011. 4. WE HAVE HEARD BOTH THE PARTIES AND PERUSED THE MATE RIAL ON RECORD. WE ARE OF THE OPINION THAT THE ASSESSEE IS PREVENTED BY A REASONABLE CAUSE IN APPEARING BEFORE THE TRIBUNAL O N 16.1.2012. GIVING ONE MORE OPPORTUNITY TO THE ASSESSEE WILL NO T PREJUDICE THE INTEREST OF REVENUE. ACCORDINGLY, THE EX-PARTE ORD ER OF THE TRIBUNAL DATED 16.1.2012 IS HEREBY RECALLED AND THE APPEAL IN I.T.A. NO. 1724/HYD/2011 IS RESTORED TO THE FILE OF THE TRIBUNAL. NOW THE APPEAL WILL BE NEXT HEARD ON 21.8.2012. AS THE DATE OF HEARING IS ANNOUNCED IN THE OPEN COURT, NO SEPARATE NOTICE OF HEARING SHALL BE SERVED ON BOTH THE PARTIES AND THI S ORDER 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 18 TH MAY, 2012. SD/ - (ASHA VIJAYARAGHAVAN) JUDICIAL MEMBER SD/ - (CHANDRA POOJARI) ACCOUNTANT MEMBER HYDERABAD, DATED THE 18 TH MAY, 2012 COPY FORWARDED TO: 1. M/S. BALDEV GOVERDHAN, 15 - 7 - 523, BEGUM BAZAR, HYDERABAD-500 012. 2. THE INCOME TAX OFFICER, WARD - 7(4), HYDERABAD. 3. THE CIT(A) - VI, 6A, I.T. TOWERS, AC GUARDS, HYDERABAD - 4. 4 . THE CIT - VI, HYDERABAD. 5. THE DR B BENCH, ITAT, HYDERABAD. TPRAO