M/s. Metronic Engineering Stn.Bhd., Malayasia, V. ADIT(Int.Taxn)-I, Hyderabad

MA 62/HYD/2012

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 8052 (ITAT-HYDERABAD)
• Duration Of Justice: 1 month(s) 7 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 18-05-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2004-2005
• Appeal Filed On: 11-04-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: V SRINIVAS
• Assessee Lawyers: S SRIDHAR
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH A', HYDERABAD BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. ASHA VIJAYARAGHAVAN, JUDICIAL MEMBER M.A. NO. 62/HYD/2012 IN ITA NO. 2049/HYD/2011 ASSESSMENT YEAR 2008-09 M/S. METRONIC ENGINEERING STN BHD, MALAYSIA (MEB) PAN: AAFCM9748M VS. THE ASST. DIRECTOR OF INCOME - TAX (INTERNATIONAL TAXATION)-I HYDERABAD APPELLANT RESPONDENT APPELLANT BY: SHRI S. SRIDHAR RESPONDENT BY: SHRI V. SRINIVAS DATE OF HEARING: 18 . 05 .201 2 DATE OF PRONOUNCEMENT: 18.05.2012 O R D E R PER CHANDRA POOJARI, AM: BY THIS MISCELLANEOUS APPLICATION THE ASSESSEE SEE KS RECALL OF THE EX-PARTE ORDER OF THE TRIBUNAL DATED 19.3.20 12 VIDE I.T.A. NO. 2049/HYD/2011 WHERE THE TRIBUNAL DISMISSED THE APPEAL OF THE ASSESSEE FOR WANT OF PROSECUTION. 2. THE LEARNED AR OF THE ASSESSEE SUBMITTED THAT THE C OUNSEL ON RECORD WAS PREVENTED FOR THE REASONS BEYOND HIS CONTROL INASMUCH AS THE PERSONAL INCONVENIENCE/INDISPOSITIO N OF THE COUNSEL FORCED HIM FOR THE NON-APPEARANCE ON THE SC HEDULED DATE OF HEARING. IT IS ALSO SUBMITTED THAT AN ADJOURNME NT PETITION DATED 16.3.2012 WAS SENT BY SPEED POST AND THE SAME WAS NOT PLACED BEFORE THE BENCH. THE NON-REPRESENTATION BE FORE THE TRIBUNAL IS NEITHER WILFUL NOR INTENTIONAL AND THE ASSESSEE IS VERY MUCH INTERESTED IN PROSECUTING ITS APPEAL. ACCORDI NGLY, THE COUNSEL FOR THE ASSESSEE PRAYED THAT ONE MORE OPPOR TUNITY MAY BE GIVEN TO THE ASSESSEE FOR CONTESTING ITS CASE ON ME RIT. MA NO. 62/HYD/2012 M/S. METRONIC ENGINEERING STN BHD. ========================== 2 3. THE LEARNED DR HAS NO SERIOUS OBJECTION FOR RECALLI NG THE EX- PARTE ORDER OF THE TRIBUNAL DATED 19.3.2012 IN I.T. A. NO. 2049/HYD/2011. 4. WE HAVE HEARD BOTH THE PARTIES AND PERUSED THE MATE RIAL ON RECORD. WE ARE OF THE OPINION THAT THE ASSESSEE IS PREVENTED BY A REASONABLE CAUSE IN APPEARING BEFORE THE TRIBUNAL O N 19.3.2012. GIVING ONE MORE OPPORTUNITY TO THE ASSESSEE WILL NO T PREJUDICE THE INTEREST OF REVENUE. ACCORDINGLY, THE EX-PARTE ORD ER OF THE TRIBUNAL DATED 19.3.2012 IS HEREBY RECALLED AND THE APPEAL IN I.T.A. NO. 2049/HYD/2011 IS RESTORED TO THE FILE OF THE TRIBUNAL. NOW THE APPEAL WILL BE NEXT HEARD ON 4.7.2012. AS THE DATE OF HEARING IS ANNOUNCED IN THE OPEN COURT, NO SEPARATE NOTICE OF HEARING SHALL BE SERVED ON BOTH THE PARTIES AND THI S ORDER ITSELF WOULD SERVE AS A NOTICE OF HEARING. 5. IN THE RESULT, MA FILED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 18 TH MAY, 2012. SD/ - (ASHA VIJAYARAGHAVAN) JUDICIAL MEMBER SD/ - (CHANDRA POOJARI) ACCOUNTANT MEMBER HYDERABAD, DATED THE 18 TH MAY, 2012 COPY FORWARDED TO: 1. M/S. METRONIC ENGINEERING SDN. BHD. MALAYSIA (MEB) C/O. SHRI S. SRIDHAR, ADVOCATE, NEW NO. 14, OLD NO. 82, FLAT NO. 5, 1 ST AVENUE, INDIRA NAGAR, ADYAR, CHENNAI-600 020 2. ASST. DIRECTOR OF INCOME - TAX, INTERNATIONAL TAXATION - I, HYDERABAD. 3. THE DISPUTE RESOLUTION PANEL, HYDERABAD. 4 . THE ADDL. DIRECTOR OF INCOME - TAX, INTERNATIONAL TAXATION, HYDERABAD. 5. THE DR A BENCH, ITAT, HYDERABAD. TPRAO