Sierra Atlantic Software Services Ltd., Hyderabad V. DCIT, Circle-3(2), Hyderabad

MA 87/HYD/2012

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 9011 (ITAT-HYDERABAD)
• Duration Of Justice: 4 month(s) 5 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 28-09-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2005-2006
• Appeal Filed On: 23-05-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: AMISHA S GUPT
• Assessee Lawyers: SANJEEV GUPTA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH B, HYDERABAD BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. ASHA VIJAYARAGHAVAN, JUDICIAL MEMBER M.A. NOS. 87 & 88/HYD/2012 (IN ITA NOS. 992/HYD/2011 AND 1911/HYD/2011 ASSESSMENT YEAR : 2005-06 SIERRA ATLANTIC SOFTWARE SERVICES LTD., APPELLANT HYDERABAD (PAN AACCS8350A/S-369) VS. DY. COMMISSIONER OF INCOME-TAX, RES PONDENT CIRCLE 3(2), HYDERABAD. APPLICANT BY : SHRI SANJEEV GUPTA RESPONDENT BY : SMT. AMISHA S. GUPT DATE OF HEARING : 28/09/2012 DATE OF PRONOUNCEMENT : 28 /09/2012 ORDER PER ASHA VIJAYARAGHAVAN, A.M.: THESE MISCELLANEOUS APPLICATIONS FILED BY THE ASSES SEE ARISE OUT OF THE ORDER OF ITAT B BENCH, HYDERABAD BENCH ES, HYDERABAD, IN APPEAL ITA NOS. 992 AND 1911/HYD/2011, DATED 19/ 04/2012, WHICH WAS PASSED EX-PARTE BY THE ITAT. THE ASSESSEE IN THE MA, BESIDES MENTIONING THE REASONS FOR NOT ATTENDING TH E HEARING OF HIS CASE, REQUESTED THAT NON ATTENDANCE ON THE DATE OF HEARING WAS OUT OF INADVERTENCE AND NOT AS THE ASSESSEE WAS DISINTE RESTED IN PROSECUTION OF APPEAL. TO THIS EFFECT, THE ASSESSEE FILED AN AFFIDAVIT AFFIRMING THE REASONS FOR NON-APPEARANCE BEFORE THE ITAT AT THE TIME OF HEARING OF THIS APPEAL ON 19/04/2012. 2. WE HAVE HEARD THE LEARNED COUNSEL OF THE ASSESSE E AND THE LEARNED DR IN THE MATTER. IN VIEW OF THE ABOVE THAT THE ASSESSEE IS INTERESTED IN PROSECUTING ITS APPEALS, THE ORDER OF THE ITAT (SUPRA) M.A. NOS. 87 & 88/HYD/12 SIERRA ATLANTIC SOFTWARE SERVICES LTD. 2 IS RECALLED. THE REGISTRY IS DIRECTED TO FIX THE A PPEALS ON 09/01/2013 FOR HEARING AND ADJUDICATING THE APPEAL ON MERITS, WHICH IS ANNOUNCED IN THE OPEN COURT. 3. IN THE RESULT, THE MISCELLANEOUS APPEAL FILED BY THE ASSESSEE IS ALLOWED AS INDICATED ABOVE. PRONOUNCED IN THE OPEN COURT ON 28/09/2012. SD/- SD/- (CHANDRA POOJARI) (ASHA VIJAYARAGHAVAN) ACCOUNTANT MEMBER JUDICIAL MEMBER HYDERABAD, DATED: 28/09/2012 KV COPY TO:- 1) M/S SIERRA ATLANTIC SOFTWARE SERVICES LTD., PLOT NO. 9, SURVEY NO. 115, NANAKRAMGUDA VILLAGE, SERILINGAMPALLY, HYDERABAD 500 019. 2) DCIT, CIRCLE 3(2), HYDERABAD 3) THE CIT (A)-III, HYDERABAD 4) THE CIT III, HYDERABAD 5) THE DEPARTMENTAL REPRESENTATIVE, I.T.A.T., HYDE RABAD.