NISC Export Services Pvt.Ltd., Hyderabad V. ACIT, Circle-16(3), Hyderabad

MA 56/HYD/2012

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 8059 (ITAT-HYDERABAD)
• Duration Of Justice: 2 month(s) 26 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 18-05-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2008-2009
• Appeal Filed On: 22-02-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: P PEERYA
• Assessee Lawyers: G KALYAN DAS
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH B', HYDERABAD BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. ASHA VIJAYARAGHAVAN, JUDICIAL MEMBER M.A. NO. 56/HYD/2012 IN ITA NO. 1652/HYD/2011 ASSESSMENT YEAR 2008-09 M/S. NISC EXPORT SERVICES PVT. LTD., HYDERABAD PAN: AANCN8032G VS. ACIT CIRCLE-16(3) HYDERABAD APPELLANT RESPONDENT APPELLANT BY: SHRI G. KALYANDAS RESPONDENT BY: SHRI P. PEERYA DATE OF HEARING: 18 . 05 .201 2 DATE OF PRONOUNCEMENT: 18.05.2012 O R D E R PER CHANDRA POOJARI, AM: BY THIS MISCELLANEOUS APPLICATION THE ASSESSEE SEE KS RECALL OF THE EX-PARTE ORDER OF THE TRIBUNAL DATED 17.1.20 12 VIDE I.T.A. NO. 1652/HYD/2011 WHERE THE TRIBUNAL DISMISSED THE APPEAL OF THE ASSESSEE FOR WANT OF PROSECUTION. 2. THE LEARNED AR OF THE ASSESSEE SUBMITTED THAT NO NO TICE OF HEARING WAS RECEIVED BY THE ASSESSEE FOR THE SCHEDU LED DATE OF HEARING ON 17.1.2012 ON THE ADDRESS AS GIVEN IN FO RM NO. 36 OF THE APPEAL MEMO. HENCE, NEITHER THE ASSESSEE NOR I TS REPRESENTATIVE COULD ATTEND THE HEARING ON THE SCHE DULED DATE OF HEARING ON 17.1.2012. UNDER THESE CIRCUMSTANCES, T HE LEARNED AR OF THE ASSESSEE SUBMITTED THAT THE EX-PARTE ORDER O F THE TRIBUNAL MAY BE RECALLED AND THE ASSESSEE BE PROVIDED WITH A NOTHER OPPORTUNITY TO CONTEST ITS CASE ON MERIT. 3. THE LEARNED DR HAS NO SERIOUS OBJECTION FOR RECALLI NG THE EX- PARTE ORDER OF THE TRIBUNAL DATED 17.1.2012 IN I.T. A. NO. 1652/HYD/2011. MA NO. 56/HYD/2012 M/S. NISC EXPORT SERVICES PVT. LTD. ========================== 2 4. WE HAVE HEARD BOTH THE PARTIES AND PERUSED THE MATE RIAL ON RECORD. WE ARE OF THE OPINION THAT THE ASSESSEE IS PREVENTED BY A REASONABLE CAUSE IN APPEARING BEFORE THE TRIBUNAL O N 17.1.2012. GIVING ONE MORE OPPORTUNITY TO THE ASSESSEE WILL NO T PREJUDICE THE INTEREST OF REVENUE. ACCORDINGLY, THE EX-PARTE ORD ER OF THE TRIBUNAL DATED 17.1.2012 IS HEREBY RECALLED AND THE APPEAL IN I.T.A. NO. 1652/HYD/2011 IS RESTORED TO THE FILE OF THE TRIBUNAL. NOW THE APPEAL WILL BE NEXT HEARD ON 23.8.2012. AS THE DATE OF HEARING IS ANNOUNCED IN THE OPEN COURT, NO SEPARATE NOTICE OF HEARING SHALL BE SERVED ON BOTH THE PARTIES AND THI S ORDER ITSELF WOULD SERVE AS A NOTICE OF HEARING. 5. IN THE RESULT, MA FILED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 18 TH MAY, 2012. SD/ - (ASHA VIJAYARAGHAVAN) JUDICIAL MEMBER SD/ - (CHANDRA POOJARI) ACCOUNTANT MEMBER HYDERABAD, DATED THE 18 TH MAY, 2012 COPY FORWARDED TO: 1. M/S. NISC EXPORT SERVICES PVT. LTD., C/O. M/S. KALY ANDAS & CO., CHARTERED ACCOUNTANTS, NO. 15, VENKATESHWARA COLONY, NARAYANAGUDA, HYDERABAD-500 029. 2. THE ACIT, CIRCLE - 16(3), HYDERABAD. 3. THE CIT(A) - V, HYDERABAD. 4 . THE CIT - IV, HYDERABAD. 5. THE DR B BENCH, ITAT, HYDERABAD. TPRAO