Caterpillar Global Mining Europe GmbH-India Project Office, Hyderabad V. Addl. Director of Income Tax (Intl. Taxation)-I, Hyderabad

MA 92/HYD/2014

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 2081 (ITAT-HYDERABAD)
• Duration Of Justice: 1 month(s) 14 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 13-06-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2009-2010
• Appeal Filed On: 29-04-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ESTHER N HANGHAL
• Assessee Lawyers: PANKAJ JAIN
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES A : HYDERABAD BEFORE SHRI B. RAMAKOTAIAH, ACCOUNTANT MEMBER AND SHRI SAKTIJIT DEY, JUDICIAL MEMBER M.A.NO.92/HYD/2014 ARISING OUT OF ITA.NO.1842/HYD/2012 - ASSESSMENT YEAR 2009-2010 CATERPILLAR GLOBAL MINING EUROPE GMBH, INDIA PROJECT OFFICE, KARIMNAGAR VS. ADIT (INTERNATIONAL TAXATION)-I, HYDERABAD (APPLICANT) (RESPONDENT) FOR ASSESSEE : MR. PANKAJ JAIN FOR RESPONDENT : MS. ESTHER N HANGHAL DATE OF HEARING : 13.06.2014 DATE OF PRONOUNCEMENT : 13.06.2014 ORDER PER B. RAMAKOTAIAH, A.M. BY THIS M.A. THE ASSESSEE SEEKS FOR RECALL OF THE ORDER OF THE TRIBUNAL DATED 21.04.2014. 2. ASSESSEE FILED AN AFFIDAVIT EXPLAINING THE REAS ONS FOR NOT APPEARING BEFORE THE TRIBUNAL ON THE DATE O F HEARING. LEARNED COUNSEL SUBMITTED THAT NON-APPEARANCE ON TH E DATE OF HEARING IS NOT INTENTIONAL. ASSESSEE NOTED THE D ATE OF HEARING AS MAY 21, 2014 AS AGAINST APRIL 21, 2014. THUS, THE NON-APPEARANCE ON THE AFORESAID DATE WAS AN INADVER TENT ERROR AND NOT NEGLIGENCE ON THE PART OF ASSESSEE. ACCORDI NGLY, LEARNED COUNSEL PRAYED THAT THE EXPARTE ORDER PASSE D BY THE TRIBUNAL MAY BE RECALLED AND THE ASSESSEE BE GIVEN ANOTHER OPPORTUNITY TO CONTEST ITS CASE ON MERITS IN THE IN TEREST OF JUSTICE AND FAIR PLAY. 2 MA.NO.92/HYD/2014 CATERPILLAR GLOBAL MINING EUROPE GMBH, INDIA PROJECT OFFICE, KARIMNAGAR . 3. LEARNED D.R. DID NOT OBJECT FOR THE PROPOSITION OF THE LD. COUNSEL. 4. WE HAVE HEARD BOTH THE PARTIES. WE FIND THAT TH E ASSESSEE IS PREVENTED BY REASONABLE CAUSE IN NOT AP PEARING BEFORE THE TRIBUNAL ON THE SCHEDULE DATE OF HEARING . WE ARE SATISFIED WITH THE REASONS ADVANCED BY THE LEARNED COUNSEL ACCORDINGLY, THE ORDER OF THE TRIBUNAL DATED 21.04. 2014 IN ITA.NO.1842/HYD/2012 IS HEREBY RECALLED AND THE APP EAL IS RESTORED ON THE FILE OF THE TRIBUNAL AND POSTED FOR HEARING ON 14.10.2014. SINCE THE DATE IS ALREADY PRONOUNCED IN THE OPEN COURT, NO NOTICE OF HEARING SHALL BE SENT TO THE PA RTIES. THIS ORDER ITSELF WILL SERVE AS A NOTICE OF HEARING. 5. IN THE RESULT, MA FILED BY THE ASSESSEE IS ALLO WED. ORDER PRONOUNCED IN OPEN COURT ON 13.06.2014. SD/- SD/- (SAKTIJIT DEY) (B. RAMAKOTAIAH) JUDICIAL MEMBER ACOUNTANT MEMBER HYDERABAD, DATED 13 TH JUNE, 2014 VBP/- COPY TO : 1. CATERPILLAR GLOBAL MINING EUROPE GMBH, INDIA PRO JECT OFFICE, KARIMNAGAR 2. ADIT (INTERNATIONAL TAXATION)-I, HYDERABAD. 3. THE DISPUTES RESOLUTION PANEL, 2 ND FLOOR, INCOME TAX TOWERS, 10-2-3, AC GUARDS, HYDERABAD 500 004 4. CIT(A)-I, HYDERABAD 5. CIT-IV, HYDERABAD 5. D.R. ITAT A BENCH, HYDERABAD