M/s Bhavani Automotives, Karimnagar, Warangal v. ITO, Ward-4, Karimnagar

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH B' HYDERABAD BEFORE SHRI CHANDRA POOJARI ACCOUNTANT MEMBER AND SMT. ASHA VIJAYARAGHAVAN JUDICIAL MEMBER M.A. NO. 01/HYD/2012 IN ITA NO. 85/HYD/2011) (ASSESSMENT YEAR : 2005-06) M.A. NO. 02/HYD/2012 IN ITA NO. 86/HYD/2011) (ASSESSMENT YEAR : 2006-07) M/S. BHAVANI AUTOMOTIVES KARIMNAGAR PAN: AAFFB6109A VS. INCOME TAX OFFICER WARD-4 KARIMNAGAR APPELLANT RESPONDENT APPELLANT BY: SHRI C.P. RAMASWAMI RESPONDENT BY: SHRI B.V. PRASAD REDDY DATE OF HEARING: 3 0.03.2012 DATE OF PRONOUNCEMENT: 30 .03.2012 O R D E R PER CHANDRA POOJARI AM: THESE MISCELLANEOUS APPLICATIONS (MAS) ARE FILED B Y THE ASSESSEE SEEKING RECALL OF EX-PARTE ORDER OF THE TR IBUNAL IN I.T.A. NOS. 85 & 86/HYD/2011 DATED 19.10.2011. 2. THE ASSESSEE SUBMITTED THAT THIS TRIBUNAL INITIALLY POSTED THESE CASES ON 5.4.2011 AND AT THE REQUEST OF THE A SSESSEE'S COUNSEL THESE CASES WERE ADJOURNED TO 27.6.2011 AND ON THIS DATE THE BENCH DID NOT FUNCTION. AGAIN THESE CASES WERE POSTED FOR HEARING ON 19.10.2011. THE ASSESSEE'S COUNSEL THO UGH PRESENT BEFORE THE SAME BENCH ON THAT DATE APPEARING IN ANO THER CASE COULD NOT RESPOND TO THE CALL AS HE WAS OUT OF THE COURTROOM FOR A BRIEF PERIOD. THIS FACT WAS NOT KNOWN TO THE ASSES SEE AS THE ASSESSEE WAS IN KARIMNAGAR FAR AWAY FROM HYDERABAD. ACCORDINGLY THE COUNSEL FOR THE PRAYED THAT ONE MO RE OPPORTUNITY M.A. NOS. 01 & 02/HYD/2012 M/S. BHAVANI AUTOMOTIVES ====================== 2 MAY BE AFFORDED TO THE ASSESSEE FOR ARGUING ITS CAS ES ON MERIT IN THE INTEREST OF JUSTICE AND FAIR PLAY. 3. THE LEARNED DR HAS NO SERIOUS OBJECTION TO THIS PRO POSITION OF THE ASSESSEE'S COUNSEL. 4. WE HAVE HEARD BOTH THE PARTIES AND PERUSED THE MATE RIAL ON RECORD. WE ARE OF THE OPINION THAT THE ASSESSEE I S PREVENTED BY A REASONABLE CAUSE IN NOT APPEARING BEFORE THE TRIBUN AL ON THE DATE OF HEARING I.E. ON 19.10.2011. THEREFORE THE EX-P ARTE ORDER OF THE TRIBUNAL IN I.T.A. NOS. 85 & 86/HYD/2011 DATED 19.1 0.2011 IS HEREBY RECALLED AND THE APPEALS OF THE ASSESSEE IN I.T.A. NOS. 85 & 86/HYD/2011 ARE RESTORED ON THE FILE OF THE TRIBUNA L. THE REGISTRY IS DIRECTED TO POST THE APPEALS FOR HEARIN G ON 18 TH JULY 2012. NO FURTHER NOTICE OF HEARING SHALL BE SENT T O THE PARTIES AS THE DATE OF HEARING WAS ANNOUNCED IN THE OPEN COURT AND THIS ORDER ITSELF WOULD SERVE AS A NOTICE OF HEARING. 5. IN THE RESULT MA FILED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 30 TH MARCH 2011. SD/ - (ASHA VIJAYARAGHAVAN) JUDICIAL MEMBER SD/ - (CHANDRA POOJARI) ACCOUNTANT MEMBER HYDERABAD DATED THE 30 TH MARCH 2012 COPY FORWARDED TO: 1. M/S. BHAVANI AUTOMOTIVES H. NO. 8 - 5 - 302/1 RAMPUR KARIMNAGAR-505 001. 2. THE INCOME TAX OFFICER WARD - 4 KARIMNAGAR - 505 001 3. THE CIT (A) - III HYDERABAD. 4. THE CIT - II HYDERABAD. 5. THE DR B BENCH ITAT HYDERABAD TPRAO