Manchukonda Prakasam & Co, Hyderabad V. Add. CIT, Range - 6, Hyderabad

MA 67/HYD/2011

• Counselvise Citation: [2011] 123 COUNSELVISE.COM (IT) 6405 (ITAT-HYDERABAD)
• Duration Of Justice: 2 month(s) 2 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 27-05-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: misc
• Appeal Filed On: 25-03-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: K J RAO
• Assessee Lawyers: A V RAGHURAM

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH A', HYDERABAD BEFORE SHRI G.C.GUPTA, VICE PRESIDENT AND SHRI AKBER BASHA, ACCOUNTANT MEMBER MISC. APPLN. NO.67/HYD/2011 (IN ITA NO.1073/HYD/10) : ASSTT. YEAR 2007-08 M/S. MANCHUKONDA PRAKASAM & CO., HYDERABAD. ( PAN - AADFM 0073 G ) V/S. ADDL. COMMISSIONER OF INCOME-TAX RANGE-6, HYDERABAD. (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI A.V.RAGHURAM RESPONDENT BY : SHRI K.J.RAO O R D E R PER G.C.GUPTA, VICE PRESIDENT: BY THIS MISCELLANEOUS APPLICATION, ASSESSEE HAS R EQUESTED FOR RECALLING THE EX-PARTE ORDER OF THE TRIBUNAL DA TED 13.1.2011 IN ITS CASE FOR THE ASSESSMENT YEAR 2007-08 IN ITA NO.1073 /HYD/2010. LEARNED COUNSEL FOR THE ASSESSEE HAS EXPLAINED THE CIRCUMSTANCES UNDER WHICH THE ASSESSEE COULD NOT COMPLY WITH THE NOTICE OF HEARING BEFORE THE TRIBUNAL. THE LEARNED DEPARTMENTAL REPRE SENTATIVE HAS OPPOSED THE SUBMISSIONS OF THE LEARNED COUNSEL FOR THE ASSESSEE. 2. WE HAVE HEARD THE PARTIES. IN THE FACTS OF TH E CASE, WE ARE OF THE VIEW THAT THERE WAS SUFFICIENT CAUSE FOR THE ASSESSEE FOR NOT APPEARING ON THE DATE OF HEARING BEFORE THE TRIBUNA L AND ACCORDINGLY, THE EX-PARTE ORDER OF THIS TRIBUNAL DATED 13 TH JANUARY, 2011 IN ITA NO.1073/HYD/2010 IS RECALLED. THE DATE OF HEARING ON THE APPEAL OF THE ASSESSEE, BEING ITA NO.1073/HYD/2010 IS ANNOUNC ED IN THE OPEN MA NO.67/HYD/2011 ( IN ITA NO.1073/.HYD/2010) M/S. MANCHUKONDA PRAKASAM & CO., HYD. 2 COURT AS 22 ND SEPTEMBER, 2011. THERE IS NO NECESSITY FOR SERVING NOTICE OF HEARING ON THE PARTIES SEPARATELY. 3. IN THE RESULT, MISCELLANEOUS APPLICATION OF TH E ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE COURT ON THE CONCLUSION OF HEARING ON THE MISCELLANEOUS APPLICATION ON 27.5.20 11 SD/- SD/- (AKBER BASHA) (G.C.GUPTA) ACCOUNTANT MEMBER VICE PRESIDENT DT/- 27 TH MAY, 2011 COPY FORWARDED TO: 1. M/S. MANCHUKONDA PRAKASAM & CO., C/O. B.NARSING RAO , CHARTERED ACCOUNTANTS, PLOT NO.554, ROAD NO.92, JUB ILEE HILLS, HYDERABAD 33. 2. ADDL. COMMISSIONER OF INCOME - TAX , RANGE - 6 , HYDERABAD 3. COMMISSIONER OF INCOME - TAX(APPEALS) - I, HYDERABAD. 4. COMMISSIONER OF INCOME-TAX I HYDERABAD 5. DEPARTMENTAL REPRESENTATIVE, ITAT, HYDERABAD. B.V.S.