M/s. Vasundhara Rasayams Ltd.,, Hyderabad v. DCIT,C-3(9), Hyd., Hyderabad

MA 196/HYD/2013 | 2008-2009
Pronouncement Date: 25-10-2013 | Result: Allowed

Appeal Details

RSA Number 19622524 RSA 2013
Assessee PAN AAACV7246G
Bench Hyderabad
Appeal Number MA 196/HYD/2013
Duration Of Justice 1 month(s) 19 day(s)
Appellant M/s. Vasundhara Rasayams Ltd.,, Hyderabad
Respondent DCIT,C-3(9), Hyd., Hyderabad
Appeal Type Miscellaneous Application
Pronouncement Date 25-10-2013
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted A
Tribunal Order Date 25-10-2013
Assessment Year 2008-2009
Appeal Filed On 05-09-2013
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH A HYDERABAD BEFORE SHRI CHANDRA POOJARI ACCOUNTANT MEMBER AND SMT. ASHA VIJAYARAGHAVAN JUDICIAL MEMBER MA NO.96/HYD/20013 (IN ITA NO.624/HYD/13) : ASSESSMENT YEAR 2008 - 09 M/S. VASUNDHARA RASAYAN LTD. HYDERABAD (PAN AA ACV 7246 G ) V/S. DY. COMMISSIONER OF INCOME - TAX CIRCLE 3(9) HYDERABAD (APPLICANT) (RESPONDENT) APPLICANT BY : SHRI SURESH KUMAR RATHI RESPONDENT BY : SMT. HARITHA DR DATE OF HEARING 25 .10.2013 DATE OF PRONOUNCEMENT 25.10.2013 O R D E R PER CHANDRA POOJARI ACCOUNTANT MEMBER: BY THIS MISCELLANEOUS APPLICATION ASSESSEE HAS REQUESTED FOR RECALLING THE EX - PARTE ORDER OF THE TRIBUNAL DATED 5.8.2013 IN APPEAL ITA NO.624/HYD/2013 OF THE ASSESSEE FOR THE ASSESSMENT YEARS 2008 - 09 ON THE GROUND THAT THERE WAS A REASONABLE CAUSE FOR T HE ABSENCE ON BEHALF OF THE ASSESSEE AT THE TIME OF HEARING OF THE APPEAL BY THE TRIBUNAL ON 5.8.2013 AND THE TRIBUNAL WAS NOT JUSTIFIED IN DISPOSING OF THE APPEAL EX - PARTE. 2. WE HEARD BOTH SIDES AND PERUSED THE MATERIAL ON RECORD. IT IS STATED IN THE PRESENT APPLICATION ACCOMPANIED BY THE AFFIDAVIT OF THE ASSESSEE THAT THE AUTHORISED REPRESENTATIVE OF THE ASSESSEE COULD NOT REPRESENT THE ASSESSEE AT THE TIME OF HEARING BEFORE THE TRIBUNAL ON 5.8.2013 FOR WANT OF INFORMATION OF THE SCHEDULED DATE O F HEARING. IT IS SUBMITTED IN THIS REGARD THAT THE NOTICE OF HEARING WAS SERVED AT THE FACTORY OF THE ASSESSEE LOCATED AT MALLAPUR HYDERABAD WHEREAS ITS ADMINISTRATIVE OFFICE IS LOCATED IN SECUNDERABAD. IT IS STATED THAT THE MA NO. 196 /HYD/2013 (IN ITA NO. 624 /HYD/201 3 ) M/S. VASUNDHARA RASAYAN LTD. HYDERABAD 2 SECURITY PERSONNEL AT THE FACTORY BY OVERSIGHT COULD NOT SEND THE NOTICE TO THE ADMINISTRATIVE OFFICE THEREBY RESULTING IN NON - APPEARANCE. CONSEQUENTLY IT IS STATED ONLY AFTER RECEIPT OF THE ORDER THAT IT CAME TO LIGHT THAT THE NOTICE WAS RECEIVED. IN THE CIRCUMSTANCES ASSESS EE PRAYED FOR RECALL OF THE EX - PARTE ORDER OF THE TRIBUNAL DATED 5.8.2013. ON CAREFUL CONSIDERATION OF THE MATTER IN THE LIGHT OF THE SUBMISSIONS OF THE PARTIES WE FIND THAT THERE IS A REASONABLE CAUSE FOR THE NON - APPEARANCE ON BEHALF OF THE ASSESSEE. WE ACCORDINGLY RECALL OUR EX - PARTE ORDER DATED 5.8.2013 AND POST THE RELEVANT APPEAL OF THE ASSESSEE BEING ITA NO.624/HYD/2013 FOR HEARING ON 12.2.2014. IT MAY BE SPECIFICALLY NOTED AT THIS JUNCTURE THAT NO SEPARATE NOTICE OF HEARING WOULD BE ISSUED FOR THE SAID ADJOURNED DATE OF 12.2.2014 AND THIS ORDER ITSELF SHOULD BE TAKEN AS A NOTICE OF HEARING. WE ORDER ACCORDINGLY. 3. IN THE RESULT MISCELLANEOUS APPLICATION OF THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE COURT ON 25.10.2013 SD/ - SD/ - ( ASHA VIJAYARAGHAVAN) (CHANDRA POOJARI) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED/ - 25 TH OCTOBER 2013 COPY FORWARDED TO: 1 M/S. VASUNDHARA RASAYAN LTD. NO.42 PHASE II IDA MALLAPUR HYDERABAD 2 DY. COMMISSIONER OF INCOME - TAX CIRCLE 3(3) HYDERABAD 3 COMMISSIONER OF INCOME - TAX III HYDERABAD 4 DEPARTMENTAL REPRESENTATIVE ITAT HYDERABAD B.V.S