Sirpur Paper Mills Ltd, Hyderabad V. ACIT, Range - 3 (3), Hyderabad

MA 55/HYD/2011

• Counselvise Citation: [2011] 123 COUNSELVISE.COM (IT) 6366 (ITAT-HYDERABAD)
• Duration Of Justice: 2 month(s) 19 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 13-05-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: misc
• Appeal Filed On: 23-02-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: K E SUNIL BABU

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH B', HYDERABAD BEFORE SHRI G.C. GUPTA, VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER M.A. NO. 54/HYD/2011 ARISING OUT OF I.T.A. NO. 1060/HYD/2004 ASSESSMENT YEAR 1999-2000 M.A. NO. 55/HYD/2011 ARISING OUT OF I.T.A. NO. 359/HYD/2004 ASSESSMENT YEAR 1998-99 M.A. NO. 56/HYD/2011 ARISING OUT OF I.T.A. NO. 642/HYD/2006 ASSESSMENT YEAR 2000-01 M/S. SIRPUR PAPER MILLS LTD. HYDERABAD PAN: AAACT7970R VS. THE ACIT, RANGE 3(3) HYDERABAD APPELLANT RESPONDENT APPLICANT BY: SHRI K. SAMPATH RESPONDENT BY: SHRI K.E. SUNIL BABU O R D E R PER CHANDRA POOJARI, AM: ALL THE ABOVE MISCELLANEOUS APPLICATIONS BY THE AS SESSEE ARE DIRECTED AGAINST THE SEPARATE ORDERS OF CIT(A)- IV, HYDERABAD AND CIT(A), TIRUPATI FOR ASSESSMENT YEARS 1998-99 TO 2000-01. SINCE COMMON ISSUES ARE INVOLVED IN AL L THESE MAS, THESE ARE HEARD TOGETHER AND ARE BEING DISPOSE D OF BY THIS COMMON ORDER FOR THE SAKE OF CONVENIENCE. 2. FACTS INVOLVED HEREIN ARE THAT THE APPEALS OF TH E ASSESSEE IN I.T.A. NOS. 1060/HYD/2004 (A.Y. 1999-20 00), 359/HYD/2004 (A.Y. 1998-99) AND 642/HYD/2006 (A.Y. 2000-01) MA NOS. 54-56/HYD/2011 M/S. SIRPUR PAPER MILLS LTD. ===================== 2 WERE DISPOSED OFF EX-PARTE VIDE CONSOLIDATED ORDER OF THIS TRIBUNAL DATED 27.09.2010 AFTER REFUSING THE ADJOUR NMENT REQUEST. NOW THE ASSESSEE HAS FILED THESE MAS REQ UESTING FOR RECALLING THE AFORESAID EX-PARTE ORDER OF THIS TRIB UNAL. 3. THE LEARNED COUNSEL FOR THE ASSESSEE SUBMITTED T HAT ADJOURNMENT APPLICATION FOR THE HEARING LISTED ON 2 7.09.2010 WAS MADE WELL IN ADVANCE ON 20.09.2010 REQUESTING F OR A SHORT ADJOURNMENT DUE TO THE EXIGENCIES STATED IN THE SAI D APPLICATION. HOWEVER, THE ADJOURNMENT APPLICATION WAS REJECTED A ND THE EX- PARTE ORDER WAS PASSED FOR NON-PROSECUTION OF THE A PPEALS AND NOT ON MERIT. THE LEARNED COUNSEL FOR THE ASSESSEE SUBMITTED THAT THE REFUSAL OF THE ADJOURNMENT WAS MADE JUST A T THE TIME OF THE HEARING. HAD THE REFUSAL OF ADJOURNMENT WAS MA DE KNOWN TO THE ASSESSEE BEFORE THE HEARING, THE ASSESSEE WO ULD HAVE MADE PROPER ARRANGEMENTS FOR REPRESENTING ITS CASE. IT WAS ALSO SUBMITTED THAT THE COUNSEL REPRESENTING THE MA TTER HAD TO COME FROM DELHI AND WAS HAVING SEVERAL OTHER CASES ON THAT DAY BEFORE THE DELHI HIGH COURT, LUCKNOW TRIBUNAL, DELHI TRIBUNAL AMONGST OTHERS. DUE TO UNAVOIDABLE PRE-OC CUPATION THE ASSESSEE WAS CONSTRAINED TO MAKE THE PRAYER FOR A SHORT ADJOURNMENT VIDE APPLICATION DATED 20.9.2010. NOW THE LEARNED COUNSEL FOR THE ASSESSEE SUBMITTED THAT THE ASSESSE E IS VERY MUCH INTERESTED IN PROSECUTING THE APPEALS BEFORE T HIS TRIBUNAL MA NOS. 54-56/HYD/2011 M/S. SIRPUR PAPER MILLS LTD. ===================== 3 AND PRAYED FOR RECALLING THE EX-PARTE ORDER OF THIS TRIBUNAL SO AS TO DISPOSE OF THE MATTER INVOLVED ON MERIT. 4. WE HAVE HEARD BOTH THE PARTIES AND PERUSED THE M ATERIAL ON RECORD. BASED ON THE FACTS AND CIRCUMSTANCES OF THE CASE AND THE POSITIVE ATTITUDE OF THE ASSESSEE FOR PROSE CUTING ITS APPEALS, WE ACCEDE TO THE REQUEST OF THE LEARNED CO UNSEL FOR THE ASSESSEE. GIVING ONE MORE OPPORTUNITY TO THE ASS ESSEE WOULD DEFINITELY PROMOTE THE CAUSE OF JUSTICE AND WILL NO T PREJUDICE THE INTERESTS OF REVENUE. ACCORDINGLY, THE EX-PARTE O RDER OF THIS TRIBUNAL IN I.T.A. NOS. 359/HYD/2004, 1060/HYD/2004 AND 642/HYD/2006 DATED 27 TH SEPTEMBER, 2010 IS RECALLED AND THE MATTER IS RESTORED TO THE FILE OF THIS TRIBUNAL. T HE NEXT DATE OF HEARING IS FIXED ON 17 TH AUGUST, 2011. IT IS ALSO MADE CLEAR THAT NO NOTICE OF HEARING SHALL BE SENT TO EITHER PARTY AS THE NEXT DATE OF HEARING IS DECLARED IN THE OPEN COURT ON THE DAT E OF HEARING ITSELF. 5. IN THE RESULT, ALL THE MAS OF THE ASSESSEE ARE A LLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 13 TH MAY, 2011. SD/ - (G.C. GUPTA) VICE PRESIDENT SD/ - (CHANDRA POOJARI) ACCOUNTANT MEMBER HYDERABAD, DATED 13 TH MAY, 2011 TPRAO MA NOS. 54-56/HYD/2011 M/S. SIRPUR PAPER MILLS LTD. ===================== 4 COPY FORWARDED TO: 1. M/S. SIRPUR PAPER MILLS LTD., 5-9-22-1/1, 1 ST FLOOR, OPP. NEW MLA QUARTERS GATE, ADARSHNAGAR, HYDERABAD-63 2. THE ACIT, RANGE 3(3), HYDERABAD. 3. THE CIT(A)-IV, HYDERABAD. 4. THE CIT, AP-I, HYDERABAD 5. THE CIT(A), TIRUPATI 6. THE CIT-2, HYDERABAD 7. THE DR B BENCH, ITAT, HYDERABAD