B.G.R. Cargo Movers, Hyd, Hyderabad V. Income Tax Officer, Ward-7(1), Hyderabad

MA 44/HYD/2012

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 8030 (ITAT-HYDERABAD)
• Duration Of Justice: 1 month(s) 26 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 20-04-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2005-2006
• Appeal Filed On: 24-02-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: K VISHWANATHAM
• Assessee Lawyers: T CHAITANYA KUMAR
• 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. 44/HYD/2012 ARISING OUT OF ITA NO. 1008/HYD/2011 (ASSESSMENT YEAR : 2005-06) M/S. B.G.R. CARGO MOVERS HYDERABAD PAN: AAFPB3423G VS. INCOME TAX OFFICER WARD-7(1) HYDERABAD APPELLANT RESPONDENT APPELLANT BY: SHRI T. CHAITANYA KUMAR 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 ND JANUARY, 2012 IN I.T.A. NO. 1008/HYD/2011 FOR ASSESSMENT YEAR 2005-0 6. 2. THE LEARNED COUNSEL FOR THE ASSESSEE SUBMITTED THAT THE REPRESENTATIVE AUTHORISED BY THE ASSESSEE, MR. P.N. MOORTHY, COULD NOT ATTEND THE HEARING BEFORE THE TRIBUNAL ON 2.1.2 012 AS HE DID NOT RECEIVE THE NOTICE OF HEARING. MOREOVER, MR. M OORTHY WAS SUFFERING FROM SEVERE PAINS FROM VARICOSE VEINS AND ALSO SEVERE CRAMPS DUE TO SEVERE WINTER CONDITIONS SINCE 30 TH DECEMBER, 2011. HIS SON MR. P. DINAKAR WAS AWAY TO TIRUPATI AND THERE WAS NOBODY EVEN TO CARRY A LETTER SEEKING ADJOURNMENT O F HEARING. TO THIS EFFECT AN AFFIDAVIT WAS FILED FROM MR. P.N. MO ORTHY AND THE SAME IS KEPT ON RECORD. THE AR SUBMITTED THAT THE ASSESSEE IS VERY MUCH INTERESTED IN PROSECUTING ITS APPEAL. HE PRAYED THAT THE TRIBUNAL MAY GIVE ONE MORE OPPORTUNITY TO THE A SSESSEE TO ARGUE ITS CASE ON MERIT IN THE INTEREST OF JUSTICE AND FAIR PLAY. M.A. NO. 44/HYD/2012 M/S. B.G.R. CARGO MOVERS ==================== 2 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 OUR OPINION, THIS IS A FIT CASE TO RECALL THE OR DER OF THE TRIBUNAL. ACCORDINGLY, THE EX-PARTE ORDER OF THE TRIBUNAL IN I.T.A. NO. 1008/ HYD/2011 DATED 2.1.2012 IS HEREBY RECALLED AND THE APPEAL IS RESTORED TO THE FILE OF THE TRIBUNAL. THE APPEAL N OW WILL BE HEARD ON 31.7.2012. NO SEPARATE NOTICE OF HEARING SHALL BE SERVED ON THE PARTIES AS THE DATE OF HEARING WAS ANNOUNCED IN THE OPEN COURT AND THIS ORDER ITSELF WILL 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 ____ APRIL, 2012 COPY FORWARDED TO: 1. M/S. B.G.R. CARGO MOVERS, C/O. SHRI P.N. MOORTHY, T AX CONSULTANTS, 1-8-518/16, 1 ST FLOOR, CHIKKADPALLY, HYDERABAD-500 020. 2. THE INCOME TAX OFFICER, WARD - 7(1), HYDERABAD. 3. THE CIT(A) - VI, HYDERABAD 4. THE CIT - V, HYDERABAD 4 . THE DR A BENCH, ITAT, HYDERABAD TPRAO M.A. NO. 44/HYD/2012 M/S. B.G.R. CARGO MOVERS ==================== 3 SR. NO. PARTICULARS DATE 1. DATE OF DICTATION 20.04.2012 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE T HE DICTATING MEMBER 20.04.2012 3. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR . P.S. 4. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE TH E DICTATING MEMBER 5. DATE ON WHICH THE FAIR ORDER GOES TO THE SR. P.S . 6. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 7. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK 8. DATE ON WHICH THE FILE GOES TO THE ASST. REGISTR AR 9. DATE OF THE DESPATCH OF THE TRIBUNAL ORDER