Maytas-NCC(JV)`, Hyderabad V. ACIT, Circle-6(1), Hyderabad

MA 65/HYD/2012

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 8665 (ITAT-HYDERABAD)
• Duration Of Justice: 1 month(s) 21 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 08-06-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2006-2007
• Appeal Filed On: 17-04-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: NIVEDITA BISWAS
• 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. 65/HYD/2012 IN MA NO. 250/HYD/2011 IN MA NO. 65/HYD/2011 ARISING OUT OF ITA NO. 1040/HYD/2009 ASSESSMENT YEAR 2006-07 M/S. MAYTAS NCC (JV) HYDERABAD PAN: AALFM2137K VS. THE ACIT CIRCLE-6(1) HYDERABAD APPELLANT RESPONDENT APPELLANT BY: SHRI SAMUEL NAGADESI RESPONDENT BY: SMT. NIVEDITA BISWAS DATE OF HEARING: 08. 0 6 .2012 DATE OF PRONOUNCEMENT: 08.06.2012 O R D E R PER ASHA VIJAYARAGHAVAN, JM: BY THIS MISCELLANEOUS APPLICATION, THE ASSESSEE SEE KS RECALL OF THE EX-PARTE ORDER OF THE TRIBUNAL DATED 20.1.20 12 IN MA NO. 250/HYD/2011 FOR ASSESSMENT YEAR 2006-07. 2. THE LEARNED COUNSEL FOR THE ASSESSEE SUBMITTED THAT IT IS NEVER THE INTENTION OF THE ASSESSEE TO FOREGO THE P ROSECUTION OF THE APPEAL OF THE ASSESSEE AND IT IS ONLY THE AUTHORISE D REPRESENTATIVE WHO IS SUPPOSED TO APPEAR BEFORE THE TRIBUNAL WAS P REVENTED BY JUST AND REASONABLE CAUSE DUE TO WHICH THE AR COULD NOT APPEAR ON THE DATE OF HEARING BEFORE THE TRIBUNAL. ACCORD INGLY, THE COUNSEL FOR THE ASSESSEE SUBMITTED THAT ONE MORE OP PORTUNITY MAY BE PROVIDED TO THE ASSESSEE TO CONTEST ITS CASE ON MERIT IN THE INTEREST OF JUSTICE AND FAIR PLAY. 3. THE LEARNED DR DOES NOT HAVE ANY SERIOUS OBJECTION FOR RECALLING THE EX-PARTE ORDER OF THE TRIBUNAL. MA NO. 65 / HYD/2012 M/S. MAYTAS NCC (JV) ================ 2 4. WE HAVE HEARD BOTH THE PARTIES AND PERUSED THE MATE RIAL ON RECORD AS ALSO THE MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE. WE UNDERSTAND THE ASSESSEE WAS PREVENTED BY A REASO NABLE CAUSE IN APPEARING BEFORE THE TRIBUNAL ON THE SCHEDULED D ATE OF HEARING. MOREOVER, GIVING ONE MORE OPPORTUNITY TO THE ASSESS EE DOES NOT PREJUDICE THE INTEREST OF THE REVENUE. ACCORDINGLY , THE EX-PARTE ORDER OF THE TRIBUNAL DATED 20.1.2012 IN MA NO. 250 /HYD/2011 IS HEREBY RECALLED AND THE APPEAL IN ITA NO. 1040/HYD/ 2009 IS RESTORED ON THE FILE OF THE TRIBUNAL. NOW THE APPE AL WILL BE HEARD ON 17.9.2012. AS THE DATE OF HEARING IS ANNOUNCED IN THE OPEN COURT, NO SEPARATE NOTICE OF HEARING SHALL BE SENT TO BOTH THE PARTIES AND THIS ORDER ITSELF WILL SERVE AS A NOTIC E OF HEARING. 5. IN THE RESULT, THE MA OF THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 8 TH JUNE, 2012. SD/ - (CHANDRA POOJARI) ACCOUNTANT MEMBER SD/ - (ASHA VIJAYARAGHAVAN) JUDICIAL MEMBER HYDERABAD, DATED THE 8 TH JUNE, 2012 COPY FORWARDED TO: 1. M/S. MAYTAS NCC (JV), C/O. M/S. SAMUEL NAGADESI & ASSOCIATES, CHARTERED ACCOUNTANTS, 302, GOLDEN GREE N APARTMENTS, IRRAM MANZIL COLONY, PUNJAGUTTA, HYDERA BAD- 500 082. 2. THE ACIT, CIRCLE-6(1), HYDERABAD. 3. THE CIT(A)-IV, HYDERABAD. 4. THE CIT-III, HYDERABAD 5. THE DR A BENCH, ITAT, HYDERABAD. TPRAO