IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH A', HYDERABAD BEFORE SHRI G.C. GUPTA, VICE PRESIDENT & SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER M.A. NO. 66/HYD/2011 (ARISING OUT OF I.T.A. NO. 348/HYD/2010) ASSESSMENT YEARS 2004-05 M/S. PROMUK HOFFMANN INTERNATIONAL LTD. HYDERABAD PAN: AACCP3340H VS. THE DCIT CIRCLE 16(3) HYDERABAD APPL IC ANT RESPONDENT APPELLANT BY: MR. S. ANANTHAN RESPONDENT BY: MR. DIWAKAR PRASAD O R D E R PER CHANDRA POOJARI, AM: THE ASSESSEE FILED THIS MISCELLANEOUS APPLICATION REQUESTING FOR RECALLING THE EX-PARTE ORDER OF THIS TRIBUNAL IN I.T.A. NO. 348/HYD/2010 ORDER DATED 10 TH AUGUST, 2010 FOR THE ASSESSMENT YEAR 2004-05. 2. FACTS INVOLVED HEREIN ARE THAT THE APPEAL OF THE ASSESSEE IN I.T.A. NO. 348/HYD/2010 WAS DISMISSED EX-PARTE VIDE ORDER OF THIS TRIBUNAL DATED 10 TH AUGUST, 2010 FOR NON-REPRESENTATION BY THE ASSESSEE ON THE DATE OF HEARING I.E., 10 TH AUGUST, 2010. NOW THE ASSESSEE HAS FILED THIS MA REQUESTING FOR RECALLING TH E AFORESAID EX-PARTE ORDER OF THIS TRIBUNAL. 3. THE LEARNED COUNSEL FOR THE ASSESSEE SUBMITTED THAT THE NOTICE OF HEARING WAS NOT RECEIVED BY THE ASSESSEE. ONLY ON 8 TH FEBRUARY, 2011 WHEN THE AR OF THE ASSESSEE APPEARED BEFORE THE COURT IN CONNECTION M.A. NO. 66/HYD/2011 M/S. PROMUK HOFFMANN INTL. LTD. ======================== 2 WITH THE DEPARTMENTAL APPEAL BEARING ITA NO. 407/HYD/2010 FOR THE SAME ASSESSMENT YEAR, HE CAME TO KNOW ABOUT THE DISMISSAL OF ASSESSEES APPEAL. SINCE THERE WAS A CHANGE IN THE ADDRESS OF TH E ASSESSEE THE NOTICE OF HEARING WAS NOT RECEIVED BY THE ASSESSEE. THE ASSESSEE IS VERY MUCH INTERESTED IN PURSUING THE APPEAL. ACCORDINGLY, THE LEARNED COUNSE L FOR THE ASSESSEE PRAYED THAT THE EX-PARTE ORDER OF THE TRIBUNAL BE RECALLED AND REINSTATE THE APPEAL OF THE ASSESSEE FOR ADJUDICATION ON MERIT. 4. WE HAVE HEARD BOTH THE PARTIES AND PERUSED THE MATERIAL ON RECORD. IN THIS CASE, THERE WAS A CHANGE IN THE ADDRESS OF THE ASSESSEE DUE TO WHICH THE ASSESSEE COULD NOT RECEIVE THE NOTICE OF HEARING. ONLY WHEN TH E LEARNED COUNSEL FOR THE ASSESSEE APPEARED BEFORE THE TRIBUNAL IN DEPARTMENTAL APPEAL NO. 407/HYD/2010, THE, HE CAME TO KNOW THAT THE ASSESSEES APPEAL WAS DISMISSED IN LIMINE. UNDER THESE CIRCUMSTANCES, WE ARE OF THE OPINION THAT THE ASSESSEE WAS PREVENTED BY REASONABLE CAUSE. ACCORDINGLY, WE ACCEDE TO THE REQUEST OF THE ASSESSEE FOR RECALLING THE ORDER OF THIS TRIBUNAL DATED 10 TH AUGUST, 2010 IN I.T.A. NO. 348/HYD/2011. MOREOVER, GIVING ONE MORE OPPORTUNITY TO THE ASSESSEE WOULD DEFINITELY PROMOTE THE CAUSE OF JUSTICE AND WILL NOT PREJUDICE THE INTERES TS OF REVENUE. ACCORDINGLY, THE EX-PARTE ORDER OF THIS TRIBUNAL IN I.T.A. NO. 348/HYD/2010 DATED 10 TH AUGUST, 2010 IS HEREBY RECALLED AND THE APPEAL IS RESTORED ON THE FILE OF THIS TRIBUNAL. THE REGISTRY IS M.A. NO. 66/HYD/2011 M/S. PROMUK HOFFMANN INTL. LTD. ======================== 3 DIRECTED TO POST THE APPEAL FOR HEARING ON 10.8.2011. AS THE DATE OF HEARING IS ANNOUNCED IN THE OPEN COU RT ITSELF THERE IS NO NEED FOR ISSUING SEPARATE NOTICE OF HEARING TO BOTH THE PARTIES. 5. IN THE RESULT, THE MA FILED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 3 RD JUNE, 2011. SD/- (G.C. GUPTA) VICE PRESIDENT SD/- (CHANDRA POOJARI) ACCOUNTANT MEMBER HYDERABAD, DATED 3 RD JUNE, 2011 TPRAO COPY FORWARDED TO: 1. M/S. PROMUK HOFFMANN INTERNATIONAL LTD., 6-3-649/5, 2 ND FLOOR, CHAKKILAM HOUSE, SOMAJIGUDA, HYDERABAD-500 082 2. DCIT, CIRCLE 16(3), HYDERABAD. 3. THE CIT(A)-V, HYDERABAD. 4 THE CIT-IV, HYDERABAD 5. THE DR A BENCH, ITAT, HYDERABAD