M/s Satyam Computer Services Limited, Hyderabad V. Addl.DIT (International Taxation)-II, Hyderabad

MA 57/HYD/2013

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 0003 (ITAT-HYDERABAD)
• Duration Of Justice: 1 month(s) 9 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 22-03-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: misc
• Appeal Filed On: 12-02-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: M H NAIK
• Assessee Lawyers: A V RAGHURAM

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH A', HYDERABAD BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI SAKTIJIT DEY, JUDICIAL MEMBER MA NO. 57/HYD/2013 ARISING OUT OF ITA NO. 27/HYD/2012 ASSESSMENT YEAR 2008-09 M/S. SATYAM COMPUTER SERVICES LTD., HYDERABAD PAN: AACCS8639Q VS. THE ASST. DIT (INTERNATIONAL TAXATION)-II HYDERABAD APPELLANT RESPONDENT APPELLANT BY: SRI A.V. RAGHURAM RESPONDENT BY: SRI M.H. NAIK DATE OF HEARING: 22 . 03 .201 3 DATE OF PRONOUNCEMENT: 22 . 03 .201 3 O R D E R PER CHANDRA POOJARI, AM: BY THIS MISCELLANEOUS APPLICATION THE ASSESSEE SEE KS RECALL OF EARLIER ORDER OF THE TRIBUNAL DATED 19.11.2012 IN I TA NO. 27/HYD/2012 WHEREIN THE TRIBUNAL DISMISSED APPEAL OF THE ASSESS EE FOR NON- REPRESENTATION. 2. THE LEARNED AR SUBMITTED THAT THE BENCH DID NOT FUN CTION ON 25.7.2012 AND THE NOTICE OF HEARING POSTING THE APP EAL FOR HEARING ON 19.11.2012 WAS NOT SERVED ON THE ASSESSEE. HE SUBM ITTED THAT THE ASSESSEE CHECKED ALL ITS RECORD AND FOUND THAT THE NOTICE OF HEARING WAS NOT SERVED ON THE ASSESSEE. HE SUBMITTED THAT THE ASSESSEE IS VERY SERIOUS IN PURSUING ITS APPEAL. BUT FOR THE FACT THAT THE ASS ESSEE DID NOT RECEIVE THE NOTICE OF HEARING, THE NON-REPRESENTATION ON THE DA TE OF HEARING IS UN- INTENTIONAL. ACCORDINGLY, THE AR PLEADED THAT THE EX-PARTE ORDER OF THE TRIBUNAL MAY BE RECALLED AND ONE MORE OPPORTUNITY M AY BE PROVIDED TO THE ASSESSEE TO ARGUE ITS CASE ON MERIT. 3. THE LEARNED DR DID NOT RAISE ANY SERIOUS OBJECTION FOR THE PROPOSAL OF THE AR. MA NO. 57/HYD/2013 M/S. SATYAM COMPUTER SERVICES LTD. ========================== 2 4. WE HAVE HEARD BOTH THE PARTIES AND PERUSED THE MATE RIAL ON RECORD. WE ARE SATISFIED WITH THE REASONS ADVANCED BY THE L EARNED AR FOR NON- APPEARANCE ON THE EARLIER DATE OF HEARING OF THE AP PEAL. THE ORDER OF THE TRIBUNAL DATED 19.11.2012 IN ITA NO. 27/HYD/2012 IS HEREBY RECALLED AND THE APPEAL OF THE ASSESSEE IS RESTORED ON THE FILE OF THE TRIBUNAL. NOW THE APPEAL IS POSTED FOR HEARING ON 3.7.2013. NO NOTIC E OF HEARING SHALL BE SENT TO THE PARTIES AND THIS ORDER ITSELF WOULD SER VE AS A NOTICE OF HEARING. 5. IN THE RESULT, MA BY THE ASSESSEE IS ALLOWED. 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. SATYAM COMPUTER SERVICES LTD., UNIT - 12, PLOT NO. 35 & 36, HI-TECH CITY LAYOUT, SURVEY NO. 64, MADHAPUR, HYDER ABAD-500 081. 2. THE ASST. DIT (INTERNATIONAL TAXATION) - II, HYDERABAD. 3. THE CIT(A) - V , HYDER A BAD. 4. THE D IT (INTERNATIONAL TAXATION), HYDERABAD. 5. THE DR A BENCH, ITAT, HYDERABAD. TPRAO