Smt. Saroj Agarwal, Hyderabad V. DCIT, Central Circle-4, Hyderabad

MA 74/HYD/2011

• Counselvise Citation: [2011] 123 COUNSELVISE.COM (IT) 6631 (ITAT-HYDERABAD)
• Duration Of Justice: 1 month(s) 14 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: 19-04-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: B V PRASAD REDDY
• Assessee Lawyers: A C GANGAIAH

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. NOS. 72 TO 75/HYD/2011 (ARISING OUT OF I.T.A. NOS. 52 TO 55/HYD/2011) A.YS. 2003-04 TO 2006-07 SMT. SAROJ AGARWAL HYDERABAD PAN: ABFPA5475R VS. DY. CIT CENTRAL CIRCLE-4 HYDERABAD APPL IC ANT RESPONDENT APPELLANT BY: MR. A.C. GANGAIAH RESPONDENT BY: MR. B.V. PRASAD REDDY O R D E R PER CHANDRA POOJARI, AM: THE ABOVE FOUR MISCELLANEOUS APPLICATIONS WERE FILED BY THE ASSESSEE FOR RECALLING THE EX-PARTE ORD ER OF THIS TRIBUNAL IN I.T.A. NOS. 52 TO 55/HYD/2011 ORDER DATED 30 TH MARCH, 2011 FOR A.YS. 2003-04 TO 2006-07. 2. FACTS INVOLVED HEREIN ARE THAT THE APPEALS OF THE ASSESSEE IN I.T.A. NOS. 52 TO 55/HYD/2011 (A.YS. 2003-04 TO 2006-07) WERE DISPOSED OF EX-PARTE VIDE CONSOLIDATED ORDER OF THIS TRIBUNAL DATED 30 TH MARCH, 2011 FOR NON-REPRESENTATION BY THE ASSESSEE ON THE DATE OF HEARING I.E., ON 30 TH MARCH, 2011. NOW THE ASSESSEE HAS FILED THESE MAS REQUESTING FOR RECALLING THE AFORESAID EX-PARTE ORDER OF THIS TRIBUNAL. 3. THE LEARNED COUNSEL FOR THE ASSESSEE SUBMITTED THAT THE REVENUE HAD FILED APPEALS AGAINST THE SAME APPEAL ORDERS OF CIT(A)-VII, HYDERABAD FOR ASSESSME NT M.A. NOS. 72-75/HYD/2011 SMT. SAROJ AGARWAL ==================== 2 YEARS 2003-04 TO 2006-07 WHICH WERE NUMBERED AS I.T.A. NO. 1693 TO 1696/HYD/2010 BY THE ITAT. THE ASSESSEE HAD TAKEN STEPS TO GET THE HEARING ADJOURNED IN THESE CASES. THE ASSESSEE WAS UNDER THE BONA-FIDE IMPRESSION THAT BOTH THE APPEALS FILED BY HER AND REVENUE WILL BE CLUBBED TOGETHER AND POSTED FOR HEARING. HENCE THE ASSESSEE COULD NOT TAKE APPROPRIATE STEPS TO APPEAR BEFORE THE ITAT IN RESPECT OF THE APPEALS FILED BY HEAR. ACCORDINGLY, THE LEARN ED COUNSEL FOR THE ASSESSEE PRAYED THAT THE TRIBUNAL MAY PARDON THE MISTAKE COMMITTED BY THE ASSESSEE AND RECALL THE EX-PARTE ORDER PASSED BY THIS TRIBUNAL. TH E ASSESSEE ALSO ENCLOSED THE AFFIDAVITS WITH A PRAYER TO RECALL THE EX-PARTE ORDER OF THIS TRIBUNAL. 4. WE HAVE HEARD BOTH THE PARTIES AND PERUSED THE MATERIAL ON RECORD. WE HAVE ALSO GONE THROUGH THE AFFIDAVIT FILED BY THE ASSESSEE. THE ASSESSEE WAS UN DER THE IMPRESSION THAT THE APPEALS OF THE ASSESSEE WOULD BE CLUBBED WITH THE REVENUE APPEALS AND WILL BE HEAR D ON THE SAME DATE. THE ASSESSEE, THEREFORE, WAS UNDE R THE BONA-FIDE IMPRESSION THAT THE APPEALS FILED BY HER ALSO WOULD BE ADJOURNED TO A LATER DATE. UNDER THESE CIRCUMSTANCES WE ACCEDE TO THE REQUEST OF THE LEARNED COUNSEL FOR THE ASSESSEE. GIVING ONE MORE OPPORTUNITY TO THE ASSESSEE 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. NOS. 52 TO 55/HYD/2011 DATED 30 TH MARCH, 2011 IS RECALLED AND THE APPEALS ARE RESTORED TO THE FILE O F M.A. NOS. 72-75/HYD/2011 SMT. SAROJ AGARWAL ==================== 3 THIS TRIBUNAL. THE REGISTRY IS DIRECTED TO POST THE APPEALS OF THE ASSESSEE IN I.T.A. NOS. 52 TO 55/HYD/2011 FOR HEARING ON 22.9.2011. AS THE NEXT DATE OF HEARING IS ANNOUNCED IN THE OPEN COURT ITSELF THERE IS NO NEED FOR ISSUING SEPARATE NOTICE OF HEAR ING TO BOTH THE PARTIES. 5. IN THE RESULT, ALL THE MAS OF THE ASSESSEE ARE 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. SMT. SAROJ AGARWAL, PROP. JAI BALAJI CERAMICS, 4-1-569, RELIANCE COMPLEX, TROOP BAZAAR, HYDERABAD. 2. THE DCIT, CENTRAL CIRCLE-4, HYDERABAD. 3. THE CIT(A)-VII, HYDERABAD 4 THE CIT (CENTRAL), HYDERABAD 5. THE DR B BENCH, ITAT, HYDERABAD