M/sThe Andhra Pradesh Small Scale Industrial Development Corporation Limited (in Liquidation), Hyderabad V. The Dy.CIT,Cir-1(1), Hyderabad

MA 49/HYD/2013

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 0008 (ITAT-HYDERABAD)
• Duration Of Justice: 3 month(s) 24 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 08-03-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: misc
• Appeal Filed On: 14-11-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: M H NAIK
• Assessee Lawyers: S ARUN 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 MA NO. 49/HYD/2013 IN I.T.A. NO. 175/HYD/2006 ASSESSMENT YEAR 2002-03 M/S. THE ANDHRA PRADESH SMALL SCALE INDUSTRIAL DEVELOPMENT CORPORATION LTD. HYDERABAD-500 004 PAN: AACCA0127D VS. THE DEPUTY CIT CIRCLE-1(1) HYDERABAD APPELLANT RESPONDENT APPELLANT BY: SRI S. ARUN KUMAR RESPONDENT BY: SRI M.H. NAIK DATE OF HEARING: 08 .0 3 .201 3 DATE OF PRONOUNCEMENT: 08 .0 3 .201 3 O R D E R PER CHANDRA POOJARI, AM: THIS MISCELLANEOUS APPLICATION BY THE ASSESSEE SEE KS RECALL OF TRIBUNAL ORDER DATED 9.10.2012 IN ITA NO. 175/HYD/2 006 FOR THE ASSESSMENT YEAR 2002-03. 2. THE LEARNED AR SUBMITTED THAT THE ASSESSEE'S COUNSE L HAD TO ATTEND A COMPANY PETITION BEFORE COMPANY LAW BOARD, MUMBAI ON 8.10.2012 AND AFTER ATTENDING THE SAME, THE COUNSEL SET OUT TO HYDERABAD AND THE TRAIN REACHED HYDERABAD NEXT DAY HALF-AN-HOUR LATE THAN THE EXPECTED ARRIVAL TIME. AFTER ARRIVING AT H YDERABAD, THE SENIOR COUNSEL ASKED HIM TO ATTEND BEFORE THE HONBLE HIGH COURT IN THE MATTER OF WP 17435 OF 2008. THE COUNSEL HAD TO ATTE ND BEFORE THE HIGH COURT COMPULSORILY. THEREFORE, HE COULD NOT A PPEAR BEFORE THE TRIBUNAL ON 9.10.2012. HE SUBMITTED THAT NON-APPEA RANCE BEFORE THE TRIBUNAL WAS DUE TO THE ABOVE REASONS AND NOT INTEN TIONAL. THE AR SUBMITTED THAT THE ASSESSEE IS VERY MUCH INTERESTED TO PURSUE ITS CASE. THE AR SUBMITTED THAT THE ASSESSEE HAS A VERY GOOD CASE ON MERIT AND M .A. NO. 49/HYD/2013 M/S. AP SMALL SCALE INDUSTRIAL DEVELOPMENT CORPORATION LTD. ======================= 2 NON-PROVIDING OF ONE MORE OPPORTUNITY WOULD PUT THE ASSESSEE IN GREAT LOSS. ACCORDINGLY, THE AR PRAYED THE BENCH TO RECA LL THE EX-PARTE ORDER OF THE TRIBUNAL AND APPEAL OF THE ASSESSEE MAY BE H EARD AFRESH. 3. THE LEARNED DR HAS NOT RAISED ANY SERIOUS OBJECTION FOR THE PROPOSITION OF THE ASSESSEE'S COUNSEL. 4. WE HAVE HEARD BOTH THE PARTIES AND PERUSED THE MATE RIAL ON RECORD. WE HAVE ALSO GONE THROUGH THE PETITION FIL ED BY THE ASSESSEE. AFTER GOING THROUGH THE REASONS ENUMERATED BY THE A SSESSEE'S COUNSEL, WE ARE OF THE OPINION THAT THE ASSESSEE WAS PREVENT ED BY REASONABLE CAUSE IN ATTENDING BEFORE THE TRIBUNAL ON THE DATE OF HEARING I.E., 9.10.2012. ACCORDINGLY, THE EX-PARTE ORDER OF THE TRIBUNAL DATED 9.10.2012 IN ITA NO. 175/HYD/2006 IS HEREBY RECALLE D AND THE APPEAL OF THE ASSESSEE IS RESTORED ON THE FILE OF THE TRIB UNAL. THE REGISTRY OF THE TRIBUNAL IS DIRECTED TO POST THE APPEAL FOR HEA RING ON 18.6.2013. NO SEPARATE NOTICE OF HEARING WILL BE SENT TO THE PART IES AND THIS ORDER ITSELF WOULD SERVE AS A NOTICE OF HEARING ON THEM. 5. IN THE RESULT, THE MA FILED BY THE ASSESSEE IS ALLO WED. ORDER PRONOUNCED IN THE OPEN COURT ON 8 TH MARCH, 2013. SD/ - (ASHA VIJAYARAGHAVAN) JUDICIAL MEMBER SD/ - (CHANDRA POOJARI) ACCOUNTANT MEMBER HYDERABAD, DATED 8 TH MARCH, 2013 TPRAO COPY FORWARDED TO: 1. M/S. ANDHRA PRADESH SMALL SCALE INDUSTRIAL DEVELOPM ENT CORPORATION LTD. (IN LIQUIDATION), C/O. MR. S. ARUN KUMAR, ADVOCATE, FLAT NO. 56, 5 TH FLOOR, MOUNIKA ROCK HILL APARTMENT, GOTEBI KALYANA VEDIKA LANE, ROCK TOWN COLONY, MASOO RABAD, L.B. NAGAR, HYDERABAD-60. 2. DY. CIT, CIRCLE - 1(1), HYDERABAD. 3 . THE CIT(A) - II, HYDERABAD 4 . THE CIT - I, HYDERABAD. 5 . THE DR A BENCH, ITAT, HYDERABAD