Chida Spinning Mills (P) Ltd., Chittoor V. ACIT Cir-2(1), Tirupathi

MA 71/HYD/2011

• Counselvise Citation: [2011] 123 COUNSELVISE.COM (IT) 6627 (ITAT-HYDERABAD)
• Duration Of Justice: 30 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 03-06-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: misc
• Appeal Filed On: 04-05-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: B V PRASAD REDDY
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH B', HYDERABAD BEFORE SHRI G.C. GUPTA, VICE PRESIDENT & SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER M.A. NO. 71/HYD/2011 (ARISING OUT OF I.T.A. NO. 1068/HYD/2003) ASSESSMENT YEAR 1995-96 M/S. CHIDA SPINNING MILLS PVT. LTD., PUTTUR PAN: AABCC2353C VS. ACIT CIRCLE 2(1) TIRUPATI APPL IC ANT RESPONDENT APPELLANT BY: MR. K.C. DEVDAS RESPONDENT BY: MR. B.V. PRASAD REDDY 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. 1068/HYD/2003 ORDER DATED 18 TH JANUARY, 2011 FOR ASSESSMENT YEAR 1995-96. 2. FACTS INVOLVED HEREIN ARE THAT THE APPEAL OF THE ASSESSEE IN I.T.A. NO. 1068/HYD/2003 WAS DISMISSED EX-PARTE VIDE ORDER OF THIS TRIBUNAL DATED 18 TH JANUARY, 2011 FOR NON-REPRESENTATION BY THE ASSESSEE ON THE DATE OF HEARING I.E., 18 TH JANUARY, 2011. NOW THE ASSESSEE HAS FILED THIS MA REQUESTING FOR RECALLIN G THE AFORESAID EX-PARTE ORDER OF THIS TRIBUNAL. 3. THE LEARNED COUNSEL FOR THE ASSESSEE SUBMITTED THAT THE AUTHORISED REPRESENTATIVE SHRI T. BANUSEKAR, CA WAS UNABLE TO TRAVEL TO HYDERABAD DUE TO HIS FATHERS ILLNESS AND SENT A LETTER ON 12.1.2011 THROUGH M.A. NO. 71/HYD/2011 M/S. CHIDA SPINNING MILLS PVT. LTD. ========================== 2 COURIER TO THE DEPUTY REGISTRAR, ITAT, HYDERABAD SEEKING ADJOURNMENT. MR. T. BANUSEKAR HAD REQUESTED SHRI K.C. DAVDAS, CA, HYDERABAD TO MAKE A MENTION IN THE COURT WHEN THE CASE CAME UP FOR HEARING. UNFORTUNATELY, SHRI K.C. DEVDAS WAS HELD UP IN THE OTHER COURT AND HENCE WAS UNABLE TO DO SO. THE ASSESSEE BELIEVES ITS APPEAL WILL BE UPHELD IF THE MATTER IS HEARD ON MERIT. THE LEARNED COUNSEL FOR THE ASSESSEE RELIED ON THE DECISION OF SIBNATH PRAMANICK V. ITO (1993) 44 ITD 724 (CAL) WHEREIN THE CALCUTTA BENCH OF THE TRIBUNAL HELD THAT WHERE THE ASSESSEE WAS PREVENTED BY SUFFICIENT CAUSE IN NOT APPEARING WHEN THE APPEAL WAS CALLED ON FOR HEARING, THE MISCELLANEOUS APPLICATION FOR RESTORATION OF APPEAL WA S TO BE ALLOWED. THE LEARNED COUNSEL FOR THE ASSESSEE ALSO RELIED ON THE DECISION IN PRAKASH FABRICATORS AN D GALVANIZERS P. LTD. V. UNION OF INDIA (2001) 130 ELT 433 (DEL) WHERE THE COURT HELD THAT THE TRIBUNAL CANNOT DISMISS AN APPEAL FOR DEFAULT OF APPEARANCE O F THE APPELLANT. IT HAS TO DISPOSE THE APPEAL ON MERITS EX-PARTE AND THE APPEAL WAS RESTORED FOR FRESH DISPO SAL ON MERITS. ACCORDINGLY THE LEARNED COUNSEL FOR THE ASSESSEE PRAYED THAT THE EX-PARE ORDER OF THIS TRIBUNAL BE RECALLED AND THE MATTER MAY BE ADJUDICATED ON MERIT. 4. WE HAVE HEARD BOTH THE PARTIES AND PERUSED THE MATERIAL ON RECORD. IN THIS CASE, THE LEARNED AR WHO WAS TO COME FROM CHENNAI WAS NOT ABLE TO ATTEND BEFORE THE ITAT ON THE DATE OF HEARING AND REQUESTED M.A. NO. 71/HYD/2011 M/S. CHIDA SPINNING MILLS PVT. LTD. ========================== 3 MR. K.C. DEVDAS, CHARTERED ACCOUNTANT, HYDERABAD TO MAKE A MENTION IN THE COURT WHEN THE MATTER COMES UP FOR HEARING. ON THE DATE OF HEARING, MR. K.C. DEVDAS WAS HELD UP IN THE OTHER COURT AND HENCE WAS UNABLE TO DO SO. UNDER THESE CIRCUMSTANCES, WE ARE OF THE OPINION THAT THE ASSESSEE WAS PREVENTED BY REASONABLE CAUSE. THEREFORE, WE ACCEDE TO THE REQUEST OF THE LEARNED COUNSEL FOR THE ASSESSEE FOR RECALLING THE ORDER OF THIS TRIBUNAL DATED 18 TH JANUARY, 2011 IN I.T.A. NO. 1068/HYD/2003 FOR A.Y. 1995-96. MOREOVER, GIVING ONE MORE OPPORTUNITY TO THE ASSESSE E WOULD DEFINITELY PROMOTE THE CAUSE OF JUSTICE AND WILL NOT PREJUDICE THE INTERESTS OF REVENUE. ACCORDINGLY, THE EX-PARTE ORDER OF THIS TRIBUNAL IN I.T.A. NO. 1068/HYD/2003 DATED 18 TH JANUARY, 2011 IS RECALLED AND THE MATTER IS RESTORED ON THE FILE OF THIS TRIBUNA L. THE REGISTRY IS DIRECTED TO POST THE APPEAL FOR HEARING ON 22.9.2011. AS THE DATE OF HEARING IS ANNOUNCED I N THE OPEN COURT 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 M.A. NO. 71/HYD/2011 M/S. CHIDA SPINNING MILLS PVT. LTD. ========================== 4 COPY FORWARDED TO: 1. M/S. CHIDA SPINNING MILLS PVT. LTD., C/O. SRI K.C. DEVADAS, CHARTERED ACCOUNTANT, M/S. SEKHAR & CO., 133/4, RASHTRAPATHI ROAD, SECUNDERABAD-3. 2. THE ACIT, CIRCLE 2(1), TIRUPATI. 3. THE CIT(A), TIRUPATI. 4 THE CIT, TIRUPATI 5. THE DR B BENCH, ITAT, HYDERABAD `