Paharpur Pragnya Tech Par (P) Limited, Hyderabad V. DCIT, Cir-16(1), Hyderabad

MA 61/HYD/2013

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 0246 (ITAT-HYDERABAD)
• Duration Of Justice: 2 month(s) 5 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 26-04-2013
• Appeal Filed By: Assessee
• Bench Allotted: A
• Assessment Year: misc
• Appeal Filed On: 20-02-2013
• Court: TRIBUNAL
• Department Lawyers: M H NAIK
• Assessee Lawyers: S RAGHUNATHAN

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH A, HYDERABAD BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SRI SAKTIJIT DEY, JUDICIAL MEMBER M.A. NO. 61/HYD/2013 (IN MA NO.214/HYD/12) : ASS T. YEAR: 2006-07 (IN ITA NO.811/HYD/2010) M/S. PAHARPUR PRAGNYA TECH PARK PVT. LTD., HYDERABAD. (PAN AABCL 0590N) V/S- DCIT, CIR - 3(2), HYDERABAD. (APPLICANT) (RESPONDENT) APPLICANT BY : SHRI. S. RAGHUNATHAN RESPONDENT BY : SRI M.H. NAIK DATE OF HEARING: 26-4-2013. DATE OF PRONOUNCEMENT: 26 -4-2013 O R D E R PERSAKTIJIT DEY, JUDICIAL MEMBER: BY THIS MISC. APPLICATION, THE ASSESSEE IS SEEKIN G THE TRIBUNAL TO RECALL ITS ORDER PASSED IN ITA NO.811/HYD/2010 DATED 2-5-2012 PERTAINING TO THE ASSESSMENT YEAR 2006-07. 2. THE LEARNED AUTHORIZED REPRESENTATIVE OF THE AS SESSEE SUBMITTED THAT THE ASSESSEE HAS FILED MA NO.214/HYD/2012 O N 27-9-2012 AND THE SAME WAS DISPOSED OF BY THE TRIBUNAL VIDE ITS ORDE R DATED 23-11-2012. IT IS FURTHER CONTENDED THAT THE HEARING OF THIS MISC. AP PLICATION WAS FILED BY THE TRIBUNAL ON 23-11-2012 AND THE ASSESSEE HAS NOT REC EIVED ANY NOTICE FROM THE TRIBUNAL IN RESPECT OF THIS HEARING OF MA. CONSEQU ENTLY, NO APPEARANCE WAS MADE WHEN THE MATTER WAS BEFORE THE TRIBUNAL AND TH EREFORE AN EXPARTE ORDER WAS PASSED DISMISSING THE MA NO.214/HYD/2012. HENCE, THERE WAS A LAPSE ON THE PART OF THE ASSESSEE. IT IS FURTHER SUBMITTE D THAT THE ASSESSEE IS FULLY INTERESTED IN PROSECUTING THE APPEAL FILED BY IT BE FORE THE TRIBUNAL. THE NON- APPEARANCE OF THE ASSESSEES REPRESENTATIVE WHEN TH E MA WAS CALLED ON FOR M.A.NO.61 OF 2013 PAHARPUR PRAGNYA TECH PARKP.LTD.,HYD. ======================= 2 HEARING ON 23-11-2012 WAS FOR THE REASONS AS STATED IN ITS PETITION AND NOT DUE TO LACK OF INTEREST IN PROSECUTING THE APPEAL. 3. ON THE OTHER HAND, THE LEARNED DEPARTMENTAL REP RESENTATIVE OPPOSED THE CONTENTIONS OF THE LEARNED COUNSEL FOR THE ASSESSEE AND NOT AGREED WITH THE RECALLING OF THE TRIBUNAL ORDER IN THE INSTANT CASE. 4. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS AND PERUSED THE MATERIAL AVAILABLE ON RECORD. AFTER TAKING INTO A CCOUNT THE TOTALITY OF FACTS AND THE CIRCUMSTANCES OF THE CASE, WE FIND THAT THE ASSE SSEE WAS PREVENTED BY SUFFICIENT CAUSE FOR NON APPEARANCE ON TH E DATE OF HEARING OF MA ON 23-11-2012. THEREFORE, IN THE INTERESTS OF J USTICE, WE RECALL OUR ORDER DT. 23-11-2012 PASSED IN M.A.214/HYD/2012 AND DI RECT THE REGISTRY TO FIX THIS M.A. IN ITS NORMAL COURSE FOR FRESH HEARING AND SEND NOTICES TO THE PARTIES IN THIS REGARD. WE DIRECT ACCORD INGLY. 5. IN THE RESULT, THE MISCELLANEOUS APPLICATION FI LED BY THE ASSESSEE STANDS ALLOWED. ORDER WAS PRONOUNCED IN THE COURT ON 26-04-2013. SD/- CHANDRA POOJARI S D/ - SAKTIJIT DEY ACCOUNTANT MEMBER JUDICIAL MEMBER. DATED: 26-4-2013. COPY FORWARDED TO: 1. M/S. PAHARPUR PRAGNYA TECH PARK PVT. LTD., 3 RD FLOOR UNIT 1, BLOCK II, CYBER PEARL, HITEC CITY, MADHAPUR, HYDERABAD. 2. 3. 4 5. JMR* D CIT, CIR - 16 (1), HYDERABAD. CIT (A)-V HYDERABAD. CIT- IV, HYDERABAD. THE DR, ITAT, HYDERABAD. M.A.NO.61 OF 2013 PAHARPUR PRAGNYA TECH PARKP.LTD.,HYD. ======================= 3 IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH A, HYDERABAD BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SM T. ASHA VIJAYARAGHAVAN, JUDICIAL MEMBER M.A. NOS.234/HYD/2011 (IN ITA NO.1213/HYD/2011) : ASST. YEAR: 2003-04 M/S. ANAND AGROS PVT. LTD., HYDERTABAD. (PAN AABCA 9916H) V/S- DCIT, CIR - 3(2), HYDERABAD. (APPLICANT) (RESPONDENT) APPLICANT BY : SHRI.A.V.RAGHU RAM RESPONDENT BY : SRI DIWAKAR PRASAD DATE OF HEARING: 20-01-2012. DATE OF PRONOUNCEMENT: 20 -01-2012 M.A.NO.61 OF 2013 PAHARPUR PRAGNYA TECH PARKP.LTD.,HYD. ======================= 4 O R D E R PER CHANDRA POOJARI, ACCOUNTANT MEMBER: BY THIS MISC. APPLICATION, THE ASSESSEE IS SEEKIN G THE TRIBUNAL TO RECALL ITS ORDER PASSED IN ITA NO.1213/HYD/2011 DATE D 5 TH OCTOBER, 2011 PERTAINING TO THE ASSESSMENT YEAR 2003-04. 2. THE LEARNED AUTHORIZED REPRESENTATIVE OF THE AS SESSEE SUBMITTED THAT THE COMPANY IS NOT FUNCTIONING AND IS BEFORE B IFR AND ONLY SKELETON STAFF IS THERE AND THE MANAGEMENT IS BUSY IN ATTENDING TO THE BIFR. IN THE CIRCUMSTANCES, THE COMPANY FAILED TO SEND THE NOTIC E OF HEARING TO ITS COUNSEL TO ATTEND THE HEARING. HENCE, THERE WAS A LAPSE ON THE PART OF THE ASSESSEE. IT IS FURTHER SUBMITTED THAT THE ASSESSEE IS FULLY INTERESTED IN PROSECUTING THE APPEAL FILED BY IT BEFORE THE TRIBUNAL PARTICULARLY IN VIEW OF THE ISSUE BEING A PENALTY UNDER SECTION 271(1) OF THE ACT. THE NON- APPEARANCE OF THE ASSESSEES REPRESENTATIVE WHEN THE APPEAL WAS CALLE D ON FOR HEARING ON 5-10- 2011 WAS FOR THE REASONS OF INADVERTENT OMISSION AS STATED IN ITS PETITION AND NOT DUE TO LACK OF INTEREST IN PROSECUTING THE APPE AL. 3. ON THE OTHER HAND, THE LEARNED DEPARTMENTAL REP RESENTATIVE OPPOSED THE CONTENTIONS OF THE LEARNED COUNSEL FOR THE ASSESSEE AND NOT AGREED WITH THE RECALLING OF THE TRIBUNAL ORDER IN THE INSTANT CASE. 4. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS AND PERUSED THE MATERIAL AVAILABLE ON RECORD. AFTER CONSIDERING THE TOTALITY OF FACTS AND THE CIRCUMSTANCES OF THE CASE, WE FIND THAT THE ASSESSEE WAS PR EVENTED BY SUFFICIENT CAUSE FOR NON APPEARANCE ON THE DATE OF H EARING OF THIS APPEAL. THEREFORE, IN THE INTERESTS OF JUSTICE, WE RECAL L OUR ORDER DATED 5 TH OCTOBER, 2011 PASSED IN ITA NO.1213/HYD/2011 AND DIRECT THE REGISTRY TO FIX THIS APPEAL FOR FRESH HEARING ON 22-3- 2012. THERE IS NO M.A.NO.61 OF 2013 PAHARPUR PRAGNYA TECH PARKP.LTD.,HYD. ======================= 5 NECESSITY OF SERVING NOTICES TO THE PARTIES IN THIS REGARD. THIS ORDER OF THE TRIBUNAL MAY BE TREATED AS NOTICE OF HEARING AND NO SEPARATE NOTICES MAY BE SERVED TO THE PARTIES CONCERNED. WE DIRECT ACCORDI NGLY. 5. IN THE RESULT, THE MISCELLANEOUS APPLICATION FI LED BY THE ASSESSEE STANDS ALLOWED. ORDER WAS PRONOUNCED IN THE COURT ON 20-01-2012. SD/ - SMT.ASHA VIJAYARAGHAVAN SD/- CHANDRA POOJARI JUDICIAL MEMBER ACCOUNTANT MEMBER. DATED: 20-01-2012. COPY FORWARDED TO: 1. M/S. ANAND AGROS LTD., 12 - 14, HAPPY TRADE CENTRE, 62, SD ROAD, SECUNDERABAD. 2. 3. 4 5. JMR* ACIT, CIR - 1(1), HYDERABAD. CIT (A)-II HYDERABAD. CIT, AP, HYDERABAD. THE DR, ITAT, HYDERABAD. M.A.NO.61 OF 2013 PAHARPUR PRAGNYA TECH PARKP.LTD.,HYD. ======================= 6