Brilliant Bio Pharma Limited, Secunderabad V. ACIT, Circle -1(3), Hyderabad

MA 7/HYD/2012

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 8033 (ITAT-HYDERABAD)
• Duration Of Justice: 3 month(s) 17 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 20-04-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 1999-2000
• Appeal Filed On: 03-01-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: K VISHWANATHAM
• Assessee Lawyers: K K GUPTA
• 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. 07/HYD/2012 ARISING OUT OF ITA NO. 1449/HYD/2011 (ASSESSMENT YEAR : 1999-2000) M/S. BRILLIANT BIO PHARMA LTD., SECUNDERABAD PAN: AAACB7874L VS. THE ACIT CIRCLE-1(3) HYDERABAD APPELLANT RESPONDENT APPELLANT BY: SHRI K.K. GUPTA RESPONDENT BY: SHRI K. VISHWANATHAM DATE OF HEARING: 2 0.0 4 .2012 DATE OF PRONOUNCEMENT: 20 .0 4 .2012 O R D E R PER CHANDRA POOJARI, AM: BY THIS MISCELLANEOUS APPLICATION (MA) THE ASSESSE E SEEKS RECALL OF EX-PARTE ORDER OF THE TRIBUNAL DATED 1 ST DECEMBER, 2011 IN I.T.A. NO. 1449/HYD/2011 FOR ASSESSMENT YEAR 199 9-2000. 2. THE LEARNED COUNSEL FOR THE ASSESSEE SUBMITTED THAT THE NOTICE HEARING WAS NOT IN THE USUAL FORM. IN THE L ETTER POINTING OUT THE DEFECT IN APPEAL PAPERS, THE DATE OF HEARIN G WAS NOT CONSPICUOUS AND WAS NOT NOTED INADVERTENTLY. THIS RESULTED IN NON-APPEARANCE. THE COUNSEL FOR THE ASSESSEE SUBMI TTED THAT THE NON-APPEARANCE ON THE DATE OF HEARING WAS NOT WILFU L AND THE ASSESSEE IS VERY MUCH INTERESTED IN PROSECUTING ITS APPEAL. ACCORDINGLY, HE SUBMITTED THAT THE TRIBUNAL MAY GIV E ONE MORE OPPORTUNITY TO THE ASSESSEE TO ARGUE ITS CASE ON ME RIT IN THE INTEREST OF JUSTICE. 3. THE LEARNED DR HAS NO SERIOUS OBJECTION FOR THE PRO POSITION OF THE AR. M.A. NO. 07/HYD/2012 M/S. BRILLIANT BIO PHARMA LTD. ===================== 2 4. WE HAVE HEARD BOTH THE PARTIES AND PERUSED THE MATE RIAL ON RECORD. WE UNDERSTAND THE ASSESSEE WAS PREVENTED B Y A REASONABLE CAUSE IN REPRESENTING BEFORE THIS TRIBUN AL ON 1.12.2011. IN THE FACTS AND CIRCUMSTANCES, WE ARE I NCLINED TO RECALL THE EX-PARTE ORDER OF THIS TRIBUNAL. ACCORD INGLY, THE EX- PARTE ORDER OF THE TRIBUNAL IN I.T.A. NO. 1449/ HYD /2011 DATED 1.12.2011 IS HEREBY RECALLED AND THE APPEAL IS REST ORED TO THE FILE OF THE TRIBUNAL. THE APPEAL NOW WILL BE HEARD ON 3 1.7.2012. NO SEPARATE NOTICE OF HEARING SHALL BE SERVED ON THE P ARTIES AS THE DATE OF HEARING WAS ANNOUNCED IN THE OPEN COURT AND THIS ORDER ITSELF WILL SERVE AS A NOTICE OF HEARING ON THE PAR TIES. 5. IN THE RESULT, THE MA FILED BY THE ASSESSEE IS ALLO WED. ORDER PRONOUNCED IN THE OPEN COURT ON 20 TH APRIL, 2011. SD/ - (ASHA VIJAYARAGHAVAN) JUDICIAL MEMBER SD/ - (CHANDRA POOJARI) ACCOUNTANT MEMBER HYDERABAD, DATED THE 20 TH APRIL, 2012 COPY FORWARDED TO: 1. M/S. BRILLIAN BIO PHARMA LTD., C/O. SHRI K.K. GUPTA, FCA, KATRAPALLI & CO., CAS, 3464, DUNDOO VIHAR, RP ROAD, SECUNDERABAD. 2. THE ACIT, CIRCLE - 1(3), HYDERABAD. 3. THE CIT(A) - I I, HYDERABAD 4. THE CIT - I , HYDERABAD 4 . THE DR A BENCH, ITAT, HYDERABAD TPRAO