M/s Agilisys IT Services India Pvt. Ltd. (Formerly as Net Decisions Pvt. Ltd, Mumbai V. The CIT-1, Visakhapatnam, Visakhapatnam

MA 55/VIZ/2012

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 9573 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 6 month(s) 29 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 02-11-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 02-11-2012
• Assessment Year: 2003-2004
• Appeal Filed On: 03-04-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: K V N CHARYA
• Assessee Lawyers: RONAK G DOSHI

Judgement Text

MA NO.55/VIZAG/2012 AGILISYS IT SERVICES INDIA P LT D., (FORMERLY AS NET DECISIONS P LTD.), MUMBAI PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM BENCH, VISAKHAPATNAM BEFORE: SHRI D MANMOHAN, VICE PRESIDENT AND SHRI BR BASKARAN, ACCOUNTANT MEMBER MA NO.55/VIZAG/2012 (ARISING OUT OF ITA NO.468/VIZAG/2007) ASSESSMENT YEAR: 2003-04 AGILISYS IT SERVICES INDIA PVT. LTD. (FORMERLY AS NET DECISIONS PVT. LTD.) MUMBAI CIT-1 VISAKHAPATNAM (APPELLANT) PAN NO: AABCN 0192Q VS. (RESPONDENT) APPELLANT BY: SHRI RONAK G. DOSHI RESPONDENT BY: SHRI K.V.N. CHARYA, CIT (DR) DATE OF HEARING: 02.11.2012 DATE OF PRONOUNCEMENT: 02.11.2012 ORDER PER SHRI B. R. BASKARAN, ACCOUNTANT MEMBER: BY THIS PETITION THE ASSESSEE SEEKS RECALL OF ORDE R DATED 11.11.2009 PASSED BY THE CO-ORDINATE BENCH ON THE GROUND THAT THE NON APPEARANCE ON THE DATE FIXED FOR HEARING WAS ON ACCOUNT OF SUF FICIENT CAUSE. 2. LD COUNSEL FOR THE ASSESSEE SUBMITTED THAT THE A PPEAL CAME UP FOR HEARING ON 11-08-2009 AND AN APPLICATION FOR ADJOUR NMENT WAS MOVED. THE ASSESSEE WAS UNDER THE IMPRESSION THAT IT WOULD RECEIVE A FRESH NOTICE OF HEARING FROM THE TRIBUNAL. HENCE, THE ASSESSEE WAS UNAWARE OF SUBSEQUENT DATE OF HEARING AND HENCE IT COULD NOT A PPEAR BEFORE THE BENCH. ACCORDINGLY, HE SUBMITTED THAT THE NON-APPE ARANCE ON THE DATE OF HEARING WAS FOR SUFFICIENT CAUSE AND PRAYED FOR REC ALL OF THE ORDER. WE ALSO HEARD THE LD. DR IN THIS REGARD. MA NO.55/VIZAG/2012 AGILISYS IT SERVICES INDIA P LT D., (FORMERLY AS NET DECISIONS P LTD.), MUMBAI PAGE 2 OF 2 3. HAVING REGARD TO THE REASONS GIVEN BY THE ASSESS EE AND IN EXERCISE OF POWERS VESTED IN US UNDER RULE 24 OF THE APPELLA TE TRIBUNAL RULES, WE RECALL THE ORDER REFERRED SUPRA. 4. THE MISCELLANEOUS PETITION IS ACCORDINGLY ALLOWE D AND THE REGISTRY IS DIRECTED TO POST THE APPEAL IN THE REGULAR COURSE. PRONOUNCED ACCORDINGLY IN THE OPEN COURT ON 02- 11-2012 SD/- SD/- (D MANMOHAN) (B R BASKARAN) VICE PRESIDENT ACCOUNTANT MEMBER VG/SPS VISAKHAPATNAM, DATE: 2 ND NOVEMBER, 2012 COPY TO 1 AGILISYS IT SERVICES INDIA PVT. LTD. (FORMERLY AS NET DECISIONS PVT. LTD.), MUMBAI EDUCATIONAL TRUST, 6 TH FLOOR, GEN. A.K. VAIDYA CHOWK, BANDRA RECLAMATION, MUMBAI-400 050. 2 3 THE CIT-1, VISAKHAPATNAM THE CIT(A), VISAKHAPATNAM 4 THE DR, ITAT, VISAKHAPATNAM. 5 GUARD FILE. BY ORDER SENIOR PRIVATE SECRETARY INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM