M/a. Goman Agro Farms Pvt.Ltd, Hyderabad V. ITO(OSD)-2, Hyderabad

MA 50/HYD/2011

• Counselvise Citation: [2011] 123 COUNSELVISE.COM (IT) 6632 (ITAT-HYDERABAD)
• Duration Of Justice: 3 month(s) 22 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 03-06-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: misc
• Appeal Filed On: 11-02-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: B V PRASAD REDDY
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH B', HYDERABAD BEFORE SHRI G.C. GUPTA, VICE PRESIDENT & SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER M.A. NO. 50/HYD/2011 (ARISING OUT OF I.T.A. NO. 1644/HYD/2010) ASSESSMENT YEAR 2007-2008 M/S. GOMAN AGRO FARMS PVT. LTD., HYDERABAD PAN: AABCG4000C VS. INCOME - TAX OFFICER (OSD)-2, CENTRAL RANGE-1, HYDERABAD APPL IC ANT RESPONDENT APPELLANT BY: MR. K.C. DEVDAS RESPONDENT BY: MR. B.V. PRASAD REDDY O R D E R PER CHANDRA POOJARI, AM: THE ASSESSEE FILED THIS MISCELLANEOUS APPLICATION REQUESTING FOR RECALLING THE EX-PARTE ORDER OF THIS TRIBUNAL IN I.T.A. NO. 1644/HYD/2010 ORDER DATED 24 TH JANUARY, 2011 ASSESSMENT YEAR 2007-08. 2. FACTS INVOLVED HEREIN ARE THAT THE APPEAL OF THE ASSESSEE IN I.T.A. NO. 1644/HYD/2010 WAS DISMISSED EX-PARTE VIDE ORDER OF THIS TRIBUNAL DATED 24 TH JANUARY, 2011 FOR NON-REPRESENTATION BY THE ASSESSEE ON THE DATE OF HEARING I.E., 24 TH JANUARY, 2011. NOW THE ASSESSEE HAS FILED THIS MA REQUESTING FOR RECALLIN G THE AFORESAID EX-PARTE ORDER OF THIS TRIBUNAL. 3. THE LEARNED COUNSEL FOR THE ASSESSEE SUBMITTED THAT THE NOTICE FOR HEARING WAS FORWARDED BY THE OFFICE OF M/S. VIJAY PRASAD & CO. 28.1.2011 TO THE AUTHORISED REPRESENTATIVES OFFICE. MR. VIJAY PRASAD M.A. NO. 50/HYD/2011 M/S. GOMAN AGRO FARMS PVT. LTD. ========================== 2 WHO WAS AUTHORISED TO RECEIVE THE NOTICE WAS OUT OF STATION ON 24.1.2011 AND THE NOTICE WAS FORWARDED ON 28.1.2011 ON HIS RETURN ON ACCOUNT OF THE INTERVENING HOLIDAYS. THIS IS THE FIRST TIME SUCH NON-COMPLIANCE HAS HAPPENED IN THE CASE OF THE ASSESSEE AND THERE WAS NO INTENTIONAL DEFAULT. THERE WILL BE GROSS MISCARRIAGE OF JUSTICE IF THE ORDER PASSED EX-PARTE I S NOT RECALLED. ACCORDINGLY, THE LEARNED COUNSEL FOR THE ASSESSEE PRAYED THAT THE EX-PARTE ORDER PASSED BY THIS TRIBUNAL MAY BE RECALLED AND THE MATTER MAY ADJUDICATED ON MERIT. 4. WE HAVE HEARD BOTH THE PARTIES AND PERUSED THE MATERIAL ON RECORD. IN THIS CASE, THE NOTICE OF HEARI NG WAS NOT SERVED ON THE ASSESSEES AR WITHIN THE TIME S O AS TO ENABLE THE LEARNED AR TO TAKE CARE OF THE APPEAL FILED BY THE ASSESSEE BEFORE THIS TRIBUNAL. THERE IS NO INTENTIONAL DEFAULT. UNDER THESE CIRCUMSTANCES, WE ARE OF THE OPINION THAT THE ASSESSEE WAS PREVENTED BY REASONABLE CAUSE. THEREFORE, WE ACCEDE TO THE REQUEST OF THE LEARNED COUNSEL FOR THE ASSESSEE FOR RECALLING THE ORDER OF THIS TRIBUNAL DATED 24 TH JANUARY, 2011 IN I.T.A. NO. 1644/HYD/2010 FOR A.Y. 2007-08. MOREOVER , GIVING ONE MORE OPPORTUNITY TO THE ASSESSEE WOULD DEFINITELY PROMOTE THE CAUSE OF JUSTICE AND WILL NOT PREJUDICE THE INTERESTS OF REVENUE. ACCORDINGLY, THE EX-PARTE ORDER OF THIS TRIBUNAL IN I.T.A. NO. 1644/HYD/2010 DATED 24 TH JANUARY, 2011 IS RECALLED AND THE MATTER IS RESTORED ON THE FILE OF THIS TRIBUNA L. THE REGISTRY IS DIRECTED TO POST THE APPEAL FOR HEARING M.A. NO. 50/HYD/2011 M/S. GOMAN AGRO FARMS PVT. LTD. ========================== 3 ON 22.9.2011. AS THE DATE OF HEARING IS ANNOUNCED I N THE OPEN COURT ITSELF THERE IS NO NEED FOR ISSUING SEPARATE NOTICE OF HEARING TO BOTH THE PARTIES. 5. IN THE RESULT, THE MA FILED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 3 RD JUNE, 2011. SD/- (G.C. GUPTA) VICE PRESIDENT SD/- (CHANDRA POOJARI) ACCOUNTANT MEMBER HYDERABAD, DATED 3 RD JUNE, 2011 TPRAO COPY FORWARDED TO: 1. M/S. GOMAN AGRO FARMS PVT. LTD., C/O. SRI K.C. DEVADAS, CHARTERED ACCOUNTANT, M/S. SEKHAR & CO., 133/4, RASHTRAPATHI ROAD, SECUNDERABAD-3. 2. THE INCOME-TAX OFFICER (OSD)-2, CENTRAL RANGE-1, HYDERABAD. 3. THE CIT(A)-VII, HYDERABAD 4 THE CIT (CENTRAL), HYDERABAD. 5. THE DR B BENCH, ITAT, HYDERABAD `