M/s Narne Estates Pvt. Ltd., Secunderabad V. DCIT, Circle-16(1), Hyderabad

MA 93/HYD/2014

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 2061 (ITAT-HYDERABAD)
• Duration Of Justice: 1 month(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 27-06-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2005-2006
• Appeal Filed On: 27-05-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Reasonable cause
• Section: 2

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH B, HYDERABAD BEFORE SHRI B.RAMAKOTAIAH, ACCOUNTANT MEMBER AND SMT. ASHA VIJAYARAGHAVAN, JUDICIAL MEMBER MISC. APPLN. NO.93/HYD/2014 (IN ITA NO.23/HYD/12) : ASSESSMENT YEAR 2005 - 06 M/S. NARNE ESTATES PVT. LTD., SECUNDERABAD . ( PAN - AACEP 4669 F ) V/S. DY. COMMISSIONER OF INCOME - TAX CIRCLE 16(1), HYDERABAD (APPLICANT) (RESPONDENT) APPLICANT BY : S HRI RAMESH KURAPATI(SR. LEGAL OFFICER) RESPONDENT BY : SHRI SOLGY JOSE T.KOTTARAM DR DATE OF HEARING 27 .0 6 .2014 DATE OF PRONOUNCEMENT 27.06.2014 O R D E R PER SMT. ASHA VIJAYARAGHAVAN, JUDICIAL MEMBER: BY THIS MISCELLANEOUS APPLICATION, ASSESSEE SEEKS RECALL OF THE ORDER OF THIS TRIBUNAL DATED 5.3.2014 IN ITA NO.23/HYD/2012 FOR THE ASSESSMENT YEARS 2005 - 06 ON THE GROUND THAT THERE WAS A REASONABLE CAUSE FOR NON - APPEARANCE ON BEHALF OF THE ASSESSEE AT TH E TIME OF HEARING ON THE APPEAL, AND THE TRIBUNAL WAS NOT JUSTIFIED IN DISPOSING OF THE APPEAL EX - PARTE QUA THE ASSESSEE. 2. WE HEARD BOTH SIDES IN THE LIGHT OF THE AVERMENTS MADE IN THE PRESENT APPLICATION AND THE ORDER OF THIS TRIBUNAL DATED 5.3.2014 IN ITA NO.23/HYD/2012 OF THE ASSESSEE. IT IS STATED IN THE PRESENT APPLICATION THAT THE LEARNED COUNSEL FOR THE ASSESSEE SHRI K.VASANT KUMAR, WHO WAS ENTRUSTED THE APPEAL TO APPEAR BEFORE THE TRIBUNAL , FAILED TO DO SO ON 5.3.2014, WHEN THE SAID APPEAL W AS POSTED FOR HEARING , AND INSTEAD VIDE HIS LETTER DATED 28.2.2014, REQUEST ED THE ASSESSEE TO MAKE ALTERNATE MA NO. 93 /HYD/201 4 (IN ITA NO . 23 /HYD/201 2) M/S. NARNE ESTATES PVT. LTD., SECUNDERABAD 2 ARRANGEMENT. THE SAID LETTER DATED 28.2.2014 , HAVING BEEN RECEIVED BY THE ASSESSEE ONLY IN THE EVENING ON 5.3.2014 , ASSESSEE WAS HELPLESS . THOUG H THE ASSESSEE IMMEDIATELY WROTE A LETTER DATED 6.3.2014 TO THE TRIBUNAL BRINGING THE ABOVE FACT TO ITS NOTICE, BY THAT TIME, THE APPEAL ALREADY GOT DISMISSED. IT WAS THEREFORE, SUBMITTED THAT NON - APPEARANCE ON BEHALF OF THE ASSESSEE WAS FOR REASONS BEYON D ITS CONTROL AND IT WAS NOT WILFUL AND THE MATTER MAY BE HEARD AFRESH BY RECALLING THE ORDER DATED 5.3.2014. CONSIDERING THESE AVERMENTS OF THE ASSESSEE AND IN THE INTERESTS OF JUSTICE, AS PRONOUNCED IN THE OPEN COURT, WE RECALL THE ORDER OF THIS TRIBUNA L DATED 5.3.2014 IN ITA NO.23/HYD/2012, AND RESTORE THE APPEAL, ITA NO.23/HYD/2014, WHICH IS POSTED FOR FRESH HEARING ON 10.11.2014. SINCE THE SAID DATE OF HEARING WAS ALREADY DECLARED IN THE OPEN COURT, NO SEPARATE NOTICE NEEDS TO BE ISSUED, AND THIS O RDER ITSELF SHOULD BE TAKEN AS SUCH A NOTICE OF HEARING. 3. IN THE RESULT, ASSESSEES MISCELLANEOUS APPLICATION IS ALLOWED. ORDER PRONOUNCED IN THE COURT ON THE CONCLUSION OF HEARING ON THE MISCELLANEOUS APPLICATION ON 27.06.2014 SD/ - SD/ - ( B.RAMAKOTAIAH ) (ASHA VIJAYARAGHAVAN) ACCOUNTANT MEMBER JUDICIAL MEMBER DT/ - 27TH JUNE, 2014 COPY FORWARDED TO: 1. M/S. NARNE ESTATES PVT. LTD., 1 GUN ROCK ENCLAVE, SECUNDERABAD 500 009. 2 . ADDL. COMMISSIONER OF INCOME - TAX RANGE 2, HYDERABAD 3. COMMISSIONER OF INCOME - TAX(APPEALS) II HYDERABAD 4. COMMISSIONER OF INCOME - TAX I, HYDERABAD 5 DEPARTMENTAL REPRESENTATIVE, ITAT, HYDERABAD. B.V.S