M/s IKEA Building Material World, V. The ITO, Ward-1, Tanuku, Tanuku

MA 59/VIZ/2012

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 8387 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 4 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 13-04-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2006-2007
• Appeal Filed On: 09-04-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: TH L PETER
• Assessee Lawyers: C V S MURTHY
• Keywords: Principle of natural justice

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM BENCH: VISAKHAPATNAM BEFORE: SRI SUNIL KUMAR YADAV, JUDICIAL MEMBER AND SRI B.R. BASKARAN, ACCOUNTANT MEMBER M.A.NO. 5 7/VIZAG/201 2 (ARISING OUT OF I.T.A. NO.443/VIZAG/2009) ASSESSMENT YEAR : 2006 - 07 SRI CH. RAVI VARMA TANUKU VS. ITO WARD-1 TANUKU (APPELLANT) (RESPONDENT) PAN NO. AEXPC 4947D M.A. NO. 5 8/VIZAG/201 2 (ARISING OUT OF I.T.A. NO.444/VIZAG/2009) ASSESSMENT YEAR : 2006 - 07 CHERUKURI BHUVANESWARI TANUKU VS. ITO WARD-1 TANUKU (APPELLANT) (RESPONDENT) PAN NO. ADZPC 8107A M.A. NO. 5 9/VIZAG/201 2 (ARISING OUT OF I.T.A. NO.445/VIZAG/2009) ASSESSMENT YEAR : 2006 - 07 IKEA BUILDING MATERIAL WORLD TANUKU VS. ITO WARD-1 TANUKU (APPELLANT) (RESPONDENT) PAN NO . AABFI 9573P M.A. NO. 6 0/VIZAG/201 2 (ARISING OUT OF I.T.A. NO.446/VIZAG/2009) ASSESSMENT YEAR : 2006 - 07 IKEA CONSTRUCTIONS (P) LTD TANUKU VS. ITO WARD-1 TANUKU (APPELLANT) (RESPONDENT) PAN NO. AABCI 5747E M.A. NO. 6 1/VIZAG/201 2 (ARISING OUT OF I.T.A. NO.447/VIZAG/2009) ASSESSMENT YEAR : 2006 - 07 IKEA CONSTRUCTIONS TANUKU VS. ITO WARD-1 TANUKU (APPELLANT) (RESPONDENT) PAN NO. AA BFI 9688K 2 M.A. NO. 6 2/VIZAG/201 2 (ARISING OUT OF I.T.A. NO.448/VIZAG/2009) ASSESSMENT YEAR : 2006 - 07 HARITHA CONSTRUCTIONS TANUKU VS. ITO WARD-1 TANUKU (APPELLANT) (RESPONDENT) PAN NO. AAEFH 5244B M.A. NO. 6 3/VIZAG/201 2 (ARISING OUT OF I.T.A. NO.449/VIZAG/2009) ASSESSMENT YEAR : 2006 - 07 ISWARYA CONSTRUCTIONS TANUKU VS. ITO WARD-1 TANUKU (APPELLANT) (R ESPONDENT) PAN NO. AACFI 2170H M.A. NO. 6 4/VIZAG/201 2 (ARISING OUT OF I.T.A. NO.450/VIZAG/2009) ASSESSMENT YEAR : 2006 - 07 MAA BUILDERS TANUKU VS. ITO WARD-1 TANUKU (APPELLANT) (RESPONDENT) PAN NO. AACFI 2170H M.A. NO. 6 5/VIZAG/201 2 (ARISING OUT OF I.T.A. NO.451/VIZAG/2009) ASSESSMENT YEAR : 2006 - 07 IKEA-VI CONSTRUCTIONS TANUKU VS. ITO WARD-1 TANUKU (APPELLANT) (RESPONDENT) PAN NO. AACFI 2105G M.A. NO. 6 6/VIZAG/201 2 (ARISING OUT OF I.T.A. NO.452/VIZAG/2009) ASSESSMENT YEAR : 2006 - 07 IKEA-II CONSTRUCTIONS TANUKU VS. ITO WARD-1 TANUKU (APPELLANT) (RESPONDENT) PAN NO. AABFI 9687G APPELLANT BY : SHRI C.V.S. MURTHY, CA RESPONDENT BY : SHRI TH.L. PETER, CIT(DR) D ATE OF HEARING : 1 3.04.2012 D ATE OF PRONOUNCEMENT : 1 3.04.2012 3 O R D E R PER BENCH :- IN THESE MISCELLANEOUS APPLICATIONS, ALL THE ASSE SSEES SEEK RECALL OF COMMON ORDER DATED 14-12-2011 PASSED BY THE TRIBUNA L IN THEIR HANDS. 2. ALL THESE APPEALS WERE RECALLED ON THE EARLIE R OCCASION ON 14.6.2011. SUBSEQUENTLY THESE APPEALS WERE POSTED FOR HEARING ON 14.12.2011. AT THAT POINT OF TIME, THE AUTHORISED REPRESENTATIVE OF THE ASSESSEE MOVED AN APPLICATION FOR ADJOURNMENT OF THE CASES. HOWEVER, THE SAID AP PLICATION WAS REJECTED BY THE CO-ORDINATE BENCH AND THE TRIBUNAL DISMISSED ALL TH E APPEALS BY PASSING AN EX- PARTE ORDER, AFTER HEARING THE LEARNED D.R. NOW, B Y FILING THESE MISCELLANEOUS APPLICATIONS, THESE ASSESSEES SEEK RECALL OF THE AB OVE SAID ORDER DATED 14.12.2011 PASSED BY THE TRIBUNAL. 3. THE LEARNED AUTHORISED REPRESENTATIVE SHRI C .V.S. MURTHY HAS FILED AN AFFIDAVIT WHERE IN HE HAS STATED THAT HE WAS IN HYD ERABAD FROM 11.12.2011 ONWARDS AND ACCORDINGLY HE FILED APPLICATIONS SEEKI NG ADJOURNMENT OF ALL HIS CASES POSTED DURING THE WEEK FROM 12.12.2011 TO 16. 12.2011. THE HON'BLE BENCH WAS PLEASED TO GRANT ADJOURNMENT OF THE CASES POSTED ON 12 TH AND 13 TH DECEMBER, 2011 TO 15 TH DECEMBER, 2011. ACCORDINGLY HE PLANED TO RETURN TO VISAKHAPATNAM ON 15-12-2011 TO APPEAR BEFORE THE TR IBUNAL. HOWEVER, THE TRIBUNAL HAS REJECTED THE ADJOURNMENT PETITION FILE D ON 14.12.2011, THOUGH THE PARTNER OF THE LEARNED. A.R PLEADED FOR ADJOURNING THE CASES TO 15.12.2011. ACCORDINGLY IT WAS PRAYED THAT UNDER THE PRINCIPLES OF NATURAL JUSTICE, THE COMMON ORDER DATED 14.12.2011 MAY BE RECALLED, AS T HERE WAS NO MISTAKE ON THE PART OF THE ASSESSEES. 4. ON THE CONTRARY, THE LEARNED DEPARTMENTAL RE PRESENTATIVE SUBMITTED THAT THESE ASSESSEES ARE IN THE HABIT OF NOT APPEARING B EFORE ANY OF THE TAX AUTHORITIES AND ACCORDINGLY CONTENDED THAT THERE IS NO NECESSITY TO RECALL THE ORDER AS PRAYED BY THE ASSESSEES. 5. WE HAVE HEARD THE RIVAL CONTENTIONS AND CARE FULLY PERUSED THE RECORD. IN THE INSTANT CASES, THE EX-PARTE ORDER WAS PASSED BY DISMISSING APPEALS 4 FILED BY THE ASSESSEES AFTER REJECTING THE ADJOURNM ENT PETITION FILED BY THE AUTHORISED REPRESENTATIVE OF THE ASSESSEE. AT THE TIME OF HEARING, THE BENCH MADE ENQUIRIES WITH THE AUTHORISED REPRESENTATIVE S HRI C.V.S. MURTHY ABOUT THE PURPOSE OF VISIT TO HYDERABAD DURING THE PERIOD IN WHICH THE CAMP BENCH WAS HELD AT THE TRIBUNAL. THE LEARNED A.R SUBMITTE D THAT A HEAVY MATTER INVOLVING HUGE TAX IMPLICATION WAS FIXED BEFORE THE LEARNED CIT(A) AT HYDERABAD AND SINCE THE SAID APPEAL WAS FIXED WELL IN ADVANCE, HE COULD NOT AVOID GOING THERE. WE FIND THE REASONS SUBMITTED BY THE LEARNED A.R TO BE GENUINE ONE. FURTHER, AS STATED IN THE AFFIDAVIT, THERE IS NO FAULT ON THE PART OF THE ASSESSEES AT THE RELEVANT POINT OF TIME. IN OUR VIEW, THE ASSESSEES SHOULD NOT BE PENALIZED FOR THE MISTAKE, IF ANY, FO UND ON THE PART OF THE AUTHORIZED REPRESENTATIVE. 6. IN VIEW OF THE FOREGOING DISCUSSIONS, IN EXE RCISE OF THE POWERS VESTED IN US UNDER RULE 24 OF THE APPELLATE TRIBUNAL RULES, WE R ECALL THE COMMON ORDER REFERRED (SUPRA). ACCORDINGLY, THE REGISTRY IS DIR ECTED TO POST THE APPEALS FOR HEARING DURING THE REGULAR COURSE BY DULY INFORMING THE PARTIES. 7. IN THE RESULT, THE MISCELLANEOUS APPLICATIONS F ILED BY THESE ASSESSEES ARE ALLOWED. PRONOUNCED ACCORDINGLY ON 13.04.2012. SD/- SD/- ( SUNIL KUMAR YADAV) ( B.R. B A SKARA N ) JUDICIAL MEMBER ACCOUNTANT MEMBER VISAKHAPATNAM DATE : 13 TH APR12 A COPY OF THIS ORDER IS FORWARDED TO : 01 SRI I.S.B. SANKAR (AUDITOR), NEAR HEAD POST OFFICE, RAILWAY STATION ROAD, TANUKU-534 211. 02 THE ITO, WARD - 1, TANUKU 0 3 THE CIT (A ), RAJAHMUNDRY 04 THE CIT, RAJAHMUNDRY 05 THE DR, ITAT, VISAKHAPAATNAM 06 GUARD FILE. BY ORDER SENIOR PRIVATE SECRETARY ITAT, VISAKHAPATNAM BENCH