Paharpur Pragnya Tech Park (P) Limited, Hyderabad V. Asst.CIT, Cir-16(3), Hyderabad

MA 52/HYD/2013

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 0005 (ITAT-HYDERABAD)
• Duration Of Justice: 1 month(s) 1 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 22-03-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: misc
• Appeal Filed On: 20-02-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: AMISHA S GUPT
• Assessee Lawyers: SAMPATH RAGHUNATHAN

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH B', HYDERABAD BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI SAKTIJIT DEY, JUDICIAL MEMBER MA NO. 52/HYD/2013 IN MA NO. 192/HYD/2012 ARISING OUT OF ITA NO. 355/HYD/2012 ASSESSMENT YEAR 2007-08 MA NO. 53/HYD/2013 IN MA NO. 193/HYD/2012 ARISING OUT OF ITA NO. 356/HYD/2012 ASSESSMENT YEAR 2008-09 M/S. PAHARPUR PRAGNYA TECH PARK (P) LTD., HYDERABAD PAN: AABCL0590N VS. ASST. CIT CIRCLE-16(3) HYDERABAD APPELLANT RESPONDENT APPELLANT BY: SRI SAMPATH RAGHUNATHAN RESPONDENT BY: SMT. AMISHA S. GUPT DATE OF HEARING: 2 2 . 03 .201 3 DATE OF PRONOUNCEMENT: 2 2 . 03 .201 3 O R D E R PER CHANDRA POOJARI, AM: BY THESE TWO MISCELLANEOUS APPLICATIONS, THE ASSES SEE SEEKS RECALL OF THE EX-PARTE ORDER OF THE TRIBUNAL IN MA NOS. 19 2 & 193/HYD/ 2012 ARISING OUT OF ITA NOS. 355 & 356/HYD/2012 FOR A.YS. 2007-08 AND 2008- 09. THE TRIBUNAL VIDE ORDER DATED 2.11.2012 DISMIS SED THE MAS OF THE ASSESSEE FOR WANT OF PROSECUTION. 2. THE LEARNED AR SUBMITTED THAT THE ASSESSEE DID NOT RECEIVE THE NOTICE OF HEARING IN RESPECT OF MA NOS. 192 & 193/HY D/2012 POSTING THEM FOR HEARING ON 2.11.2012. ACCORDINGLY, THE AR PLEA DED THAT THE EARLIER ORDER OF THE TRIBUNAL DATED 2.11.2012 IN MA NOS. 19 2 & 193/HYD/2012 MAY BE RECALLED AND FRESH HEARING MAY BE GRANTED TO THE ASSESSEE TO ARGUE THE SAME ON MERIT. MA NOS. 52 & 53/HYD/2013 M/S. PAHARPUR PRAGNYA TECH PARK (P) LTD. ============================== 2 3. THE LEARNED DR HAS NOT RAISED ANY SERIOUS OBJECTION FOR THE PROPOSITION OF THE AR. 4. WE HAVE HEARD BOTH THE PARTIES AND PERUSED THE MATE RIAL ON RECORD. WE FIND THE ASSESSEE WAS PREVENTED BY REASONABLE CA USE IN APPEARING BEFORE THE TRIBUNAL ON 2.11.2012. ACCORDINGLY, THE ORDER OF THE TRIBUNAL DATED 2.11.2012 IN MA NOS. 192 & 193/HYD/2012 IS HER EBY RECALLED AND THE MA NOS. 192 & 193/HYD/2012 ARE RESTORED ON THE F ILE OF THE TRIBUNAL AND ARE POSTED FOR HEARING ON 12.4.2013. NO NOTICE OF HEARING WILL BE SENT TO THE PARTIES AND THIS ORDER ITSELF WOULD SERVE AS A NOTICE OF HEARING. 5. IN THE RESULT, BOTH THE MAS OF THE ASSESSEE ARE ALL OWED. ORDER PRONOUNCED IN THE OPEN COURT ON 22 ND MARCH, 2013. SD/ - (SAKTIJIT DEY) JUDICIAL MEMBER SD/ - (CHANDRA POOJARI) ACCOUNTANT MEMBER HYDERABAD, DATED THE 22 ND MARCH, 2013 COPY FORWARDED TO: 1. M/S. PAHARPUR PRAGNYA TECH PARK (P) LTD., 3 RD FLOOR, UNIT - 1, BLOCK-II, CYBER PEARL, HITEC CITY, MADHAPUR, HYDERA BAD-81. 2. THE ASST. CIT, CIRCLE - 16(3), HYDERABAD. 3. THE CIT(A) - V, HYDERBAAD. 4. THE CIT - IV, HYDERABAD. 5. THE DR B BENCH, ITAT, HYDERABAD. TPRAO