M/s. Southern Power Distribution Company of Andhra Pradesh, Tirupathi V. DCIT (TDS), Vijayawada

MA 70/HYD/2011

• Counselvise Citation: [2011] 123 COUNSELVISE.COM (IT) 6633 (ITAT-HYDERABAD)
• Duration Of Justice: 25 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 03-06-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: misc
• Appeal Filed On: 09-05-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: DIWAKAR PRASAD
• Assessee Lawyers: C P RAMASWAMI
• Keywords: Reasonable cause

Judgement Text

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. 70/HYD/2011 (ARISING OUT OF I.T.A. NO. 1217/HYD/2010) ASSESSMENT YEARS 2007-08 TO 2009-10 M/S. SOUTHERN POWER DISTRIBUTION COMPANY OF A.P. LTD., TIRUPATI PAN: AHCS4056Q VS. THE DCIT (TDS) VIJAYAWADA APPL IC ANT RESPONDENT APPELLANT BY: MR. C.P. RAMASWAMI 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. 1217/HYD/2010 ORDER DATED 2 ND DECEMBER, 2010 FOR THE ASSESSMENT YEARS 2007-08 TO 2009-10. 2. FACTS INVOLVED HEREIN ARE THAT THE APPEAL OF THE ASSESSEE IN I.T.A. NO. 1217/HYD/2010 WAS DISMISSED EX-PARTE VIDE ORDER OF THIS TRIBUNAL DATED 2 ND DECEMBER, 2010 FOR NON-REPRESENTATION BY THE ASSESSEE ON THE DATE OF HEARING I.E., 2 ND DECEMBER, 2010. NOW THE ASSESSEE HAS FILED THIS MA REQUESTING FOR RECALLING THE AFORESAID EX-PARTE ORDER OF THIS TRIBUNAL. 3. THE LEARNED COUNSEL FOR THE ASSESSEE SUBMITTED THAT THE NOTICE OF HEARING ON 2 ND DECEMBER, 2010 WAS M.A. NO. 70/HYD/2011 M/S. SPDC OF AP LTD. ================= 2 RECEIVED BY MR. VEERARAGHAVAN, WHO REPRESENTED THE CASE BEFORE THE CIT(A), TIRUPATI. HE WAS EXPECTED TO ATTEND BUT FAILED TO DO SO. IN SUPPORT OF THIS, THE GENERAL MANAGER (COSTING), APSPDCL, TIRUPATI FILED AN AFFIDAVIT. THE LEARNED COUNSEL FOR THE ASSESSEE FURTH ER SUBMITTED THAT THE ASSESSEE IS VERY MUCH KEEN TO PROSECUTE THE APPEALS FOR ALL THE THREE ASSESSMENT YEARS, AND ACCORDINGLY PRAYED THAT THE ASSESSEE MAY BE GIVEN ONE MORE OPPORTUNITY FOR PROSECUTION OF ITS APPEALS BEFORE THE TRIBUNAL. 4. WE HAVE HEARD BOTH THE PARTIES AND PERUSED THE MATERIAL ON RECORD. WE HAVE ALSO GONE THROUGH THE AFFIDAVIT FILED BY THE GENERAL MANAGER (COSTING), APSPDCL, TIRUPATI. IN THIS CASE, THE AR OF THE ASSESSEE WHO REPRESENTED BEFORE THE CIT(A), MR. VEERARAGHAN, WAS EXPECTED TO ATTEND BEFORE THE TRIBUNAL. BUT DUE TO REASONS BEST KNOWN TO HIM, HE COULD NOT DO SO. UNDER THESE CIRCUMSTANCES, WE ARE OF THE OPINION THAT THE ASSESSEE WAS PREVENTED BY REASONABLE CAUSE. THEREFORE, WE ACCEDE TO THE REQUES T OF THE LEARNED COUNSEL FOR THE ASSESSEE FOR RECALLING THE ORDER OF THIS TRIBUNAL DATED 2 ND DECEMBER, 2010 IN I.T.A. NO. 1217/HYD/2010. 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. 1217/HYD/2010 DATED 2 ND DECEMBER, 2010 IS RECALLED AND THE APPEAL IS RESTORED ON THE FILE OF THIS TRIBUNAL. THE REGISTRY IS DIRECTE D TO M.A. NO. 70/HYD/2011 M/S. SPDC OF AP LTD. ================= 3 POST THE APPEAL FOR HEARING ON 19.9.2011. AS THE DA TE OF HEARING IS ANNOUNCED IN THE OPEN COURT ITSELF THER E 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. SOUTHERN POWER DISTRIBUTION COMPANY OF ANDHRA PRADESH LTD., C/O. DR. C.P. RAMASWAMI, ADVOCATE, 303, GITANJALI APTS., PLOT NO. 108, SRI NAGAR COLONY, HYDERABAD-73. 2. THE DCIT (TDS), VIJAYAWADA 3. THE CIT(A), TIRUPATI. 4 THE CIT (TDS), TIRUPATI. 5. THE DR A BENCH, ITAT, HYDERABAD