Spectrum Power Generation Limited , Hyderabad V. Dy. Commissioner of Income Tax , Circle-3(2), Hyderabad

MA 61/Hyd/2022

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 3674 (ITAT-HYDERABAD)
• Duration Of Justice: 2 month(s) 13 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 03-07-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB-A
• Assessment Year: 2012-2013
• Appeal Filed On: 20-04-2022
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Reasonable cause

Judgement Text

MA 61 of 2022 Spectrum Power Generation Ltd Hyderabad Page 1 of 3 आयकर अपील य अ धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ A‘ Bench, Hyderabad Before Shri R.K. Panda, Accountant Member AND Shri Laliet Kumar, Judicial Member M.A No.61/Hyd/2022 (Arising out of ITA No.2011/Hyd/2018) Assessment Year: 2012-13 Spectrum Power Generation Ltd, Hyderabad PAN:AAECS3685A Dy. C.I.T. Circle 3(2) Hyderabad (Appellant) (Respondent) Assessee by : Shri Kranthi, CA Revenue by: Shri Rajendra Kumar, CIT(DR) Date of hearing: 01/07/2022 Date of pronouncement: 04/07/2022 ORDER Per R.K. Panda, A.M Through this Miscellaneous Application, the assessee requests the Tribunal to recall the ex-parte order passed by the Tribunal due to non-appearance. 2. The learned Counsel for the assessee referring to the contents of the M.A drew the attention of the Bench to the same which reads as under: “Miscellaneous Application arising out of ITA NO. 201/H/2018. A Bench, Hyderabad, order pronounced on 14-12-2021 and served on 29-12-2021. The Appellant humbly submits that the above- mentioned appeal was initially posted on 03 October 2019 which was a physical hearing. The case was not MA 61 of 2022 Spectrum Power Generation Ltd Hyderabad Page 2 of 3 heard on this date and was subsequently posted for hearing before the Hon'ble ITAT on 17.08.202] and 09.12.202], which was a virtual hearing. The Appellant's counsel was completely unaware of the transition from physical hearing to virtual hearing. Subsequently, the case was dismissed on 09.12.202] as none appeared to represent the case. This was only due to the Appellant's counsel not frequently appearing before the Hon'ble ITAT on account of not having too many cases. The Appellant's counsel also did not communicate the status of the case as he himself was unaware that the hearing had transitioned from physical to virtual hearing. The Appellant submits that there was never an intention not to comply in representing the case. It is an inadvertent omission due to which the Hon'ble ITAT dismissed the appeal in limine. The Appellant, therefore, prays the Hon'ble ITAT to kindly recall the order in ITA No.2011jHydj2018 dated 14.12.2021 and hear the case after providing an opportunity to the Appellant to represent the matter. Inconvenience caused in the matter is deeply regretted”. 3. He accordingly submitted that the Tribunal should pass appropriate order by recalling the order and giving the assessee an opportunity of hearing. 4. The learned DR, on the other hand, strongly opposed the M.A. 5. We have heard the rival arguments made by both the sides and perused the record. It is an admitted fact that due to non-appearance of the assessee, the Tribunal had decided the appeal ex-parte on the basis of material available on record and after hearing the learned DR. Considering the totality of the facts of the case and considering the contents of the M.A, we are of the considered opinion that there was a reasonable cause on the part MA 61 of 2022 Spectrum Power Generation Ltd Hyderabad Page 3 of 3 of the assessee for non-appearance before the Tribunal on the date of haring which took place virtually. We therefore, recall the order of the Tribunal and the appeal is fixed for hearing on 8.8.2022 which was announced in the Open Court. It was further announced that no separate notice of hearing shall be sent to which both parties agreed. 6. In the result, the Miscellaneous Application filed by the assessee is allowed. Order pronounced in the Open Court on 4 th July, 2022. Sd/- Sd/- (LALIET KUMAR) JUDICIAL MEMBER (R.K. PANDA) ACCOUNTANT MEMBER Hyderabad, dated 4 th July, 2022. Vinodan/sps Copy to: S.No Addresses 1 Spectrum Power Generation Ltd C/o Rajesh Lakshman & Associates, CA, 302, III Floor, Chirag Ali Lane, Abids, Hyderabad 500001 2 Dy.CIT Circle 3(2) Hyderabad 3 CIT (A)-3,Hyderabad 4 Pr. CIT-3, Hyderabad 5 DR, ITAT Hyderabad Benches 6 Guard File By Order