M/s Sri Manorupa Meadows Pvt Ltd., Hyderabad V. Addl. CIT, Range-3, Hyderabad

MA 57/HYD/2014

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 1830 (ITAT-HYDERABAD)
• Duration Of Justice: 1 month(s) 29 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 09-05-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2007-2008
• Appeal Filed On: 11-03-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: SREELATHA REDDY

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH B', HYDERABAD BEFORE SHRI B.RAMAKOTAIAH, ACCOUNTANT MEMBER AND SMT. ASHA VIJAYARAGHAVAN, JUDICIAL MEMBER MISC. APPLN. NO.57/HYD/2014 (IN ITA NO.667/HYD/12) : ASSESSMENT YEAR 2007-08 M/S. SRI MANORUPA MEADOWS PVT. LTD., HYDERABAD ( PAN - AAHCS 1721 Q) V/S. ADDL. COMMISSIONER OF INCOME - TAX, RANGE 3, HYDERABAD (APPLICANT) (RESPONDENT) APPLICANT BY : S MT. SREELATHA REDDY RESPONDENT BY : SHRI SOLGY JOSE T.KOTTARAM DR DATE OF HEARING 09 .0 5 .2014 DATE OF PRONOUNCEMENT 09.05.2014 O R D E R PER SMT. ASHA VIJAYARAGHAVAN, JUDICIAL MEMBER: BY THIS MISCELLANEOUS APPLICATION, ASSESSEE HAS REQUESTED FOR RECALLING THE EX-PARTE ORDER OF THE TRIBUNAL DATED 24.7.2012 IN APPEAL, ITA NO.667/HYD/2012 OF THE ASSESSEE, FOR THE ASSESSMENT YEAR 2007-08. 2. IT IS STATED IN THIS APPLICATION ACCOMPANIED B Y THE AFFIDAVIT OF THE DIRECTOR OF THE ASSESSEE COMPANY THAT THE NOTIC E OF HEARING ISSUED BY THE REGISTRY OF THE TRIBUNAL HAS BEEN RECEIVED BY T HE ACCOUNTANT OF THE ASSESSEE-COMPANY, WHO NEWLY JOINED THE COMPANY AT T HAT TIME, THE SAME WAS NOT BROUGHT TO THE NOTICE OF THE CONCERNED AUTH ORITIES, DUE TO MISUNDERSTANDING, AND AS SUCH, NON-REPRESENTATION O F THE ASSESSEE BEFORE THE TRIBUNAL AT THE TIME OF HEARING OF THE APPEAL O N 23.8.2012, WAS NOT INTENTIONAL, BUT DUE TO SHEER INADVERTENT MISTAKE O N THE PART OF THE NEWLY JOINED ACCOUNTANT OF THE ASSESSEE-COMPANY. REITERAT ING THESE AVERMENTS, THE LEARNED COUNSEL FOR THE ASSESSEE, PLEADED THAT THE EX-PARTE ORDER MA NO.57/HYD.2014(IN ITA NO.6 67/HYD/2012) M/S. SRI MANORUPA MEADOWS PVT. LTD., HYDERABAD 2 DATED 23.8.2012 OF THIS TRIBUNAL MAY BE RECALLED AN D THE APPEAL BE POSTED FOR FRESH HEARING AND DISPOSAL. 3. THE LEARNED DEPARTMENTAL REPRESENTATIVE, ON THE CONTRARY, OPPOSING THE CONTENTIONS OF THE ASSESSEE, SUBMITTED THAT THERE IS NO MISTAKE APPARENT FROM RECORD, AND AS SUCH THE PRESE NT APPLICATION IS DEVOID OF MERIT. 4. WE HAVE HEARD THE PARTIES AND PERUSED THE MATE RIAL AVAILABLE ON RECORD, IN THE LIGHT OF THE AVERMENTS MADE IN TH E PRESENT APPLICATION AND THE ORDER OF THIS TRIBUNAL DATED 23.8.2012. IN THE FACTS OF THE PRESENT CASE, AS EVIDENT FROM THE PRESENT APPLICATION AND A FFIDAVIT ACCOMPANYING THERETO, THOUGH THE NOTICE FOR THE HEARING OF THE A PPEAL ON 23.8.2012, AS NOTED IN THE ORDER OF THIS TRIBUNAL DATED 23.8.2012 , HAS BEEN DULY SERVED ON THE ASSESSEE, THERE STILL APPEARS SOME REASONABL E CAUSE FOR THE NON- APPEARANCE ON BEHALF OF THE ASSESSEE AT THE TIME OF HEARING ON 23.8.2012. WE ARE THEREFORE, FIND SOME MERIT IN THE PRESENT AP PLICATION OF THE ASSESSEE. WE ACCORDINGLY RECALL THE EX-PARTE ORDER OF THIS TRIBUNAL DATED 23.8.2012 IN ITA NO.667/HYD/2012, AND THE APPEAL, A S ALREADY ANNOUNCED IN THE OPEN COURT, IS POSTED FOR HEARING AND DISPO SAL ON 2.6.2014. AS THE SAID DATE HAS ALREADY BEEN PRONOUNCED IN THE OPEN C OURT, AT THE CONCLUSION OF HEARING ON THIS APPLICATION, NO SEPAR ATE NOTICE OF HEARING IS NECESSARY. 5. IN THE RESULT, MISCELLANEOUS APPLICATION OF TH E ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE COURT ON THE CONCLUSION OF HEARING ON THE MISCELLANEOUS APPLICATION ON 09.05.2013 SD/- SD/- ( B.RAMAKOTAIAH ) (ASHA VIJAYARAGHAVAN) ACCOUNTANT MEMBER JUDICIAL MEMBER DT/- 9TH MAY, 2014 MA NO.57/HYD.2014(IN ITA NO.6 67/HYD/2012) M/S. SRI MANORUPA MEADOWS PVT. LTD., HYDERABAD 3 COPY FORWARDED TO: 1. M/S. SRI MANORUPA MEADOWS PVT. LTD., SHOP NO.21,22 AND 23, RBVR REDDY HOSTEL COMPLEX, TILAK ROAD, ABIDS, HYDER ABAD 2 . A DDL . COMMISSIONER OF INCOME - TAX RANGE 3, HYDERABAD 3. COMMISSIONER OF INCOME - TAX(APPEALS) IV HYDERABAD 4. COMMISSIONER OF INCOME - TAX III , HYDERABAD 5 DEPARTMENTAL REPRESENTATIVE, ITAT, HYDERABAD. B.V.S