M/s Priyadarshini Educational Academy, Visakhapatnam V. THE ACIT., CENTRAL CIRCLE - 2, Visakhapatnam

MA 80/VIZ/2012

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 1318 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 11 month(s) 11 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 11-12-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2006-2007
• Appeal Filed On: 31-12-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: K V N CHARYA
• Assessee Lawyers: V RAMA RAO
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, VISHAKHAPATNAM BEFORE S/SHRI B. RAMAKOTAIAH (AM) & SAKTIJIT DEY (JM) M.P.NOS.78,79 & 80/VIZ/2012 (ARISING OUT OF I.T.A. NOS.344,345 & 346/VIZ/2011) ASSESSMENT YEARS : 2004 - 05, 2005 - 06 & 2006 - 07 PRIYADARSHINI EDUCATIONAL ACADEMY, H.NO.6 - 58 - 41,/1, SRAMIK NAGAR, GAJUWAKA, VISAKHAPATNAM VS. ACIT, CENTRAL CIRCLE - 2, VISAKHAPATNAM PAN/GIR NO. : AAAAP 1457 F ( APPELLANT ) .. ( RESPONDENT ) APPELLANT BY : SHRI V.RAMA RAO RESPONDENT BY : SHRI K.V.N.CHARYA DATE OF HEARING : 0 6/12/2013 DATE OF PRONOUNCEMENT : 11 /12/2013 O R D E R PER SAKTIJIT DEY, JM BY THESE MISCELLANEOUS APPLICATION S U/S.254(2) OF THE ACT, THE ASSESSEE HAS PRAYED TO RECALL A COMMON EXPARTE ORDER PASSED BY THE TRIBUNAL DATED 5.11.2012 IN I.T.A. NO S.344 TO 346/VIZ/2011 FOR ASSESSMENT YEAR S 2004 - 05, 2005 - 06 & 2006 - 07. 2. IN THE MISCE LLANEOUS PETITIONS, IT IS SUBMITTED BY THE ASSESSEE THAT THE TRIBUNAL HAS DISMISSED THE APPEALS OF THE ASSESSEE ONLY ON THE GROUND THAT ASESSEE HAS NOT PLACED ANY MATERIAL TO CONTRADICT THE FINDINGS GIVEN BY LD CIT(A) WITHOUT CONSIDERING THE ASSESSEES 2 CON TENTION . IT IS SUBMITTED THAT ON THE DATE OF HEARING, ASSESSEES REPRESENTATIVE COULD NOT PRESENT BEFORE THE BENCH DUE TO HEAVY CYCLONE VIZ NEELA M . IN SUPPORT OF THIS, ASSESSEE HAS FILED AN AFFIDAVIT. IT IS ALSO SUBMITTED THAT THERE IS A MISTAKE IN T HE ORDER OF THE TRIBUNAL IN CONSIDERING THE DECISION OF THE HONBLE A.P.HIGH COURT REPORTED IN 333 ITR 847,IN ASSESSEE S CASE, WHICH IS ENTIRELY A DIFFERENT ISSUE. 3. AT THE TIME OF HEARING, LD A.R. REITERATING THE SUBMISSIONS MADE IN THE MISCELLANEOU S PETITION S CONTENDED THAT THE TRIBUNAL HAS DECIDED THE ASSESSEES CASE EXPARTE WITHOUT CONSIDERING THE ASSESSEES SUBMISSION. THEREFORE, IT IS URGED TO RECALL THE ORDER AND TO DECIDE THE APPEALS AFRESH. LD D.R. STRONGLY OPPOSED THE MISCELLANEOUS PETITIO N S AND CONTENDED THAT THE TRIBUNAL HAS DECIDED THE ISSUE ON MERITS. 4. WE HAVE CONSIDERED SUBMISSIONS OF LD REPRESENTATIVES OF PARTIES AND ORDERS OF AUTHORITIES BELOW AS WELL AS PERUSED THE ORDER DATED 5.11.2012 PASSED BY THE TRI BUNAL IN I.T.A. NOS.344 - 346 /VIZ/2011 (SUPRA). WE OBSERVE THAT THE POWER TO RECALL AN ORDER IS PRESCRIBED IN TERMS OF RULE 24 OF THE INCOME TAX (APPELLATE TRIBUNAL) RULES, 1963, AND THAT TOO ONLY IN CASES WHERE THE ASSESSEE SHOWS THAT IT HAD A REASONABLE CAUSE FOR BEING ABSENT AT A TIME WHEN THE APPEAL WAS TAKEN UP AND WAS DECIDED EXPARTE. IN THE CASE AT HAND, WE OBSERVE THAT ON THE DATE OF HEARING, DUE TO HEAVY CYCLONE VIZ NEELAM THE TRAFFIC WAS DISRUPTED AND THE AUTHORIZED REPRESENTATIVE WHO HAILS FROM KAKINA D A COULD NOT COME TO VISAKHAPATNAM TO APPEAR THE HEARING BEFORE THE TRIBUNAL. ON CONSIDERATION OF THE CONTENTS OF MISCELLANEOUS APPLICATION, WE ARE SATISFIED THAT NON - ATTENDANCE ON BEHALF OF THE ASSESSEE ON THE DATE FIXED FOR WAS DUE TO A REASONABLE CAUSE. IN THE INTEREST OF JUSTICE, WE CALL OUR EX - PARTE ORDER DATED 5.11.2012 AND DIRECT THE REGISTRY TO FIX THE APPEALS FOR HEARING IN DUE COURSE. 5. IN THE RESULT, ALL THE MISCELLANEOUS APPLICATIONS FILED BY THE ASSESSEE ARE ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 1 1 /12/2013 . S D / - S D / - (B.RAMAKOTAIAH ) ( SAKTIJIT DEY ) ACCOUNTANT MEMBER JUDICIAL MEMBER VISHAKHAPATNAM DATED 1 1 T H D E C E M B E R , 2 0 1 3 PARIDA , SR. PS 3 COPY OF THE ORDER FORWARDED TO : 1. THE ASSESSEE : PRIYADARSHINI EDUCATIONAL ACADEMY, H.NO.6 - 58 - 41,/1, SRAMIK NAGAR, GAJUWAKA, VISAKHAPATNAM 2. THE RESPONDENT. : ACIT, CENTRAL CIRCLE - 2, VISAKHAPATNAM 3. THE CIT(A) - VISAKHAPATNAM 4. CIT , VISAKHAPATNAM 5. DR, ITAT, VISHAKHAPATNAM 6. GUARD FILE. BY ORDER SR.PS, ITAT, VISHAKHAPATNAM //TRUE COPY//