Swapna Health Care (Swapna Nursing Home), Hyderabad V. DCIT, Central Circle-1, Hyderabad

MA 63/HYD/2012

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 8049 (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: 2005-2006
• Appeal Filed On: 11-04-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: V SRINIVAS
• Assessee Lawyers: V SIVA KUMAR
• 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. 63/HYD/2012 IN ITA NO. 936/HYD/2010 ASSESSMENT YEAR 2005-06 M/S. SWAPNA HEALTH CARE (FORMERLY M/S. SWAPNA NURSING HOME), HYDERABAD PAN: AAACF9098Q VS. THE DCIT CENTRAL CIRCLE-1 HYDERABAD APPELLANT RESPONDENT APPELLANT BY: SHRI V. SIVA K UMAR 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 11.8.20 11 VIDE I.T.A. NO. 936/HYD/2010 WHERE THE TRIBUNAL DISMISSED THE A PPEAL OF THE ASSESSEE FOR WANT OF PROSECUTION. 2. THE LEARNED AR OF THE ASSESSEE SUBMITTED THAT THE A SSESSEE AUTHORISED MR. V. SIVA KUMAR TO REPRESENT BEFORE TH E TRIBUNAL. THUS, THE ASSESSEE MADE NECESSARY ARRANGEMENTS FOR REPRESENTING ITS CASE BEFORE THE TRIBUNAL. BUT INADVERTENTLY TH E APPEAL RECORD AND VAKALAT WERE NOT HANDED OVER TO MR. V. SIVA KUM AR. HENCE HE COULD NOT ATTEND BEFORE THE TRIBUNAL ON THE SCHEDUL ED DATE OF HEARING. THE AR SUBMITTED THAT THE ASSESSEE IS FUL LY INTERESTED IN PROSECUTING THE APPEAL FILED BY IT BEFORE THE TRIBU NAL. HE ACCORDINGLY PRAYED THAT THE EX-PARTE ORDER OF THE T RIBUNAL MAY BE RECALLED AND ONE MORE OPPORTUNITY BE PROVIDED TO TH E ASSESSEE FOR CONTESTING ITS CASE ON MERIT, IN THE INTEREST OF JU STICE AND FAIR PLAY. MA NO. 63/HYD/2012 M/S. SWAPNA HEALTH CARE ================== 2 3. THE LEARNED DR HAS NO SERIOUS OBJECTION FOR RECALLI NG THE EX- PARTE ORDER OF THE TRIBUNAL IN THE CASE OF THE ASSE SSEE. 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 11.8.2011. 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 11.8.2011 IS HEREBY RECALLED AND THE APPEAL IN I.T.A. NO. 936/HYD/2010 IS RESTORED TO THE FILE OF THE TRIBUNAL. NOW THE APPEAL WILL BE NEXT HEARD ON 5.9.2012. 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. SWAPNA HEALTH CARE (FORMERLY M/S. SWAPNA NURSI NG HOME), 6-3-1111/19, BEGUMPET, HYDERABAD. 2. THE DCIT, CENTRAL CIRCLE - 1), HYDERABAD 3. THE CIT(A) - IV, HYDERABAD. 4 . THE CIT - III, HYDERABAD. 5. THE DR A BENCH, ITAT, HYDERABAD. TPRAO