M/s Peeshonu Marketing Private Limited, Hyderabad V. Addl.CIT, Range, Hyderabad

MA 48/HYD/2013

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 2063 (ITAT-HYDERABAD)
• Duration Of Justice: 1 year(s) 7 month(s) 19 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 27-06-2014
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: misc
• Appeal Filed On: 07-11-2012
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: KIRAN KATTA
• Assessee Lawyers: D RANGA RAO
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH A', HYDERABAD BEFORE SHRI B.RAMAKOTAIAH, ACCOUNTANT MEMBER AND SMT. ASHA VIJAYARAGHAVAN, JUDICIAL MEMBER MISC. APPLN. NO.48/HYD/2013 (IN ITA NO.1011/HYD/12) : ASSESSMENT YEAR 2008 - 09 M/S. PEESHONU MARKETING PVT. LTD., SURYAPET ( PAN - AACEP 4562 F ) V/S. ADDL COMMISSIONER OF INCOME - TAX RANGE 2, HYDERABAD (APPLICANT) (RESPONDENT) APPLICANT BY : S HRI D.RANGA RAO RESPONDENT BY : SHRI KIRAN KATTA DR DATE OF HEARING 27 .0 6 .2014 DATE OF PRONOUNCEMENT 27.06.2014 O R D E R PER SMT. ASHA VIJAYARAGHAVAN, JUDICIAL MEMBER: BY THIS MISCELLANEOUS APPLICATION, ASSESSEE SEEKS RECALL OF THE ORDER OF THIS TRIBUNAL DATED 10.10.2012 IN ITA NO.1011/HYD/2012 FOR THE ASSESSMENT YEARS 2008 - 09, ON THE GROUND THAT THERE WAS A REASONABLE CAUSE FOR NON - APPEARANCE ON BEHALF OF THE ASSESSEE AT THE TIME OF HEARING ON THE APPEAL, AND THE TRIBUNAL WAS NOT JUSTIFIED IN DISPOSING OF THE APPEAL EX - PARTE QUA THE ASSESSEE. 2. WE HEARD BOTH SIDES IN THE LIGHT OF THE AVERMENTS MADE IN THE PRESENT APPLICATION AND THE ORDER OF THIS TRIBUNAL DATED 10. 10.2012 IN ITA NO.1011/HYD/2012 OF THE ASSESSEE. IT IS STATED IN THE PRESENT APPLICATION THAT THE MANAGING DIRECTOR OF THE ASSESSEE COMPANY HAS UNDERGONE H EA RT SURGERY AND IN THE MONTH OF SEPTEMBER, HE WAS FREQUENTLY VISITING HOSPITALS. IT WAS FURTHER STA TED THAT THE NO T I C E PO S TIN G THE APPEAL FOR HEARING ON 10.10.2012 WAS NO T RECEIVED BY TH E ASSESSEE - COMPANY AND IN THE CIRCUMSTANCES, NON - COMPLIANCE TO THE NOTICE OF H E ARING, WAS NO T W I LFUL MA NO. 48 /HYD/201 3 (IN ITA NO . 1011 /HYD/201 2 ) M/S.PEESHONU MARKETING PVT. LTD. SURYAPET 2 AND THE MATTER MAY B E HEARD AFRESH BY RECALLING THE O R DER DATED 10.1 0.2012. WE WERE ALSO INFORMED THAT CROSS APPEAL BY REVENUE ITA NO.1961/HYD/2012 AND CROSS OBJECTION OF THE ASSESSEE THEREIN, WERE PENDING AND AS SUCH, ASSESSEES APPEAL ALSO DESERVES TO BE HEARD TOGETHER. CON S I D ERIN G THESE AVERMENTS OF THE ASSESSEE AND IN THE INTERESTS OF JU S TICE, AS PRONOUNCED IN THE OPEN COURT, WE RECALL THE ORDER OF THIS TRIBUNAL DATED 10.10.2012 IN ITA NO.1011/HYD/201 2 , AND RESTORE THE APPEAL , I TA NO.1011/HYD/2012, WHICH IS PO S TED FOR FRESH HEARING ON 21.7.2014 , ON THE SAME DAY ON WHICH THE REVENUES APPEAL WAS POSTED ALREADY. SIN C E THE SAID DATE OF H E ARING WAS ALREADY DECLARED IN THE OPEN COURT, NO SEPARATE NOTICE NEEDS TO BE ISSUED, AND THIS ORDER ITSELF SHOULD BE TAKEN AS SUCH A NOTICE OF HEARING. 3. IN THE RESULT, ASSESSEES MISCELLANEOUS APPLICATION IS ALLOWED. ORDER PRONOUNCED IN THE COURT ON THE CONCLUSION OF HEARING ON THE MISCELLANEOUS APPLICATION ON 27 .06.2014 SD/ - SD/ - ( B.RAMAKOTAIAH ) (ASHA VIJAYARAGHAVAN) ACCOUNTANT MEMBER JUDICIAL MEMBER DT/ - 27 TH JUNE, 2014 COPY FORWARDED TO: 1. M/S. PEESHONU MARKETING PVT. LTD.( SURYAPET), R 61, SRILA PARK SIDE, HYDER NAGAR, MIYAPUR, HYDERABAD 500049. 2 . ADDL. COMMISSIONER OF INCOME - TAX RANGE 2, HYDERABAD 3. COMMISSIONER OF INCOME - TAX(APPEALS) II HYDERABAD 4. COMMISSIONER OF INCOME - TAX I, HYDERABAD 5 DEPARTMENTAL REPRESENTATIVE, ITAT, HYDERABAD. B.V.S