Satya Sai Bhavani Hospitals Pvt. Ltd., Hyderabad v. DCIT, Circle 3(1), Hyderabad

MA 238/HYD/2010 | misc
Pronouncement Date: 31-01-2011 | Result: Allowed

Appeal Details

RSA Number 23822524 RSA 2010
Assessee PAN AAICS1353B
Bench Hyderabad
Appeal Number MA 238/HYD/2010
Duration Of Justice 2 month(s) 21 day(s)
Appellant Satya Sai Bhavani Hospitals Pvt. Ltd., Hyderabad
Respondent DCIT, Circle 3(1), Hyderabad
Appeal Type Miscellaneous Application
Pronouncement Date 31-01-2011
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted B
Tribunal Order Date 31-01-2011
Assessment Year misc
Appeal Filed On 09-11-2010
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH B HYDERABAD BEFORE SHRI G.C. GUPTA VICE PRESIDENT AND SHRI CHANDRA POOJARI ACCOUNTANT MEMBER MA.NO.238/H/2010 ARISING OUT OF ITA NO.834/H/2009 ASSESSMENT YEAR 2005-06 M/S SATYA SAI BHAVANI HOSPITALS (P) LTD. HYDERABAD (PAN AAICS 1353 B) VS THE DCIT CIRCLE 3(1) HYDERABAD (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI CHAITANYA KUMAR RESPONDENT BY : SHRI K.E. SUNIL BABU O R D E R PER CHANDRA POOJARI ACCOUNTANT MEMBER: THIS MISCELLANEOUS APPLICATION FILED BY THE ASS ESSEE SEEKING THE RECALL OF THE ORDER OF THIS TRIBUNAL IN ITA NO. 834/HYD/2009 DATED 8.10.2010 AND PERTAINS TO THE ASSESSMENT YEAR 2005- 06. 2. THE LEARNED AUTHORISED REPRESENTATIVE FOR THE ASSESSEE SUBMITTED THAT THE TRIBUNAL HAS DECIDED THE APPEAL OF THE ASSESSEE ON EX PARTE BY APPLYING THE DECISION OF THE HONBLE ITAT DELHI BENCH IN THE CASE OF CIT VS. MULTIPLAN INDIA LIMITED (38 ITD 320) AND IT WAS SUBMITTED THAT ON THE DATE OF HEARING OF THE APPEAL THE MANAGING DIRECTOR WAS INDISPOSED AND THEREFORE HE COULD NOT PERSUADE THE AUDITOR TO REPRESENT THE ASSESSEES CASE. HE THEREFORE PRAYED TO GIVE ONE M ORE OPPORTUNITY TO THE ASSESSEE TO PUT FORTH ITS CASE BEFORE THE TRIBUNAL BY RECALLING THE ORDER OF THIS TRIBUNAL. 3. ON THE OTHER HAND THE LEARNED DEPARTMENTAL RE PRESENTATIVE HAS EXPRESSED NO SERIOUS OBJECTION IN RECALLING THE ORDER OF THIS TRIBUNAL. MA NO.238/H/2010(ITA 834/H/2009) SATYA SAI BHAVANI HOSPITALS (P) LTD. HYD 2 2 4. WE HAVE HEARD BOTH THE PARTIES AND PERUSED TH E MATERIAL AVAILABLE ON RECORD. IT APPEARS THAT THE LEARNED C OUNSEL FOR THE ASSESSEE COULD NOT APPEAR BEFORE THIS TRIBUNAL ON 8.10.2010 ON THE REASON THAT HE HAS NO INSTRUCTIONS FROM THE ASSESSEE. THE FACTS A ND CIRCUMSTANCES EXPLAINED BY THE ASSESSEES COUNSEL WHICH LEAD TO N ON APPEARANCE BEFORE THIS TRIBUNAL WAS NOT DISPUTED BY THE DEPARTMENT. THEREFORE IN OUR OPINION THERE WAS A REASONABLE CAUSE ON THE PART O F THE ASSESSEE FOR NOT APPEARING BEFORE THIS TRIBUNAL ON 8.10.2010. ACCOR DINGLY IN EXERCISE OF POWER OF THIS TRIBUNAL UNDER PROVISO TO RULE 24 OF THE INCOME TAX APPELLATE TRIBUNAL ACT 1963 THE ORDER OF THIS TRI BUNAL DATED 8.10.2010 IS HEREBY RECALLED AND BY GIVING ONE MORE OPPORTUNITY TO THE ASSESSEE TO PUT FORWARD ITS CASE WOULD DEFINITELY PROMOTE THE CAUSE OF JUSTICE. 5. IN VIEW OF THE ABOVE ORDER THE APPEAL OF THE ASSESSEE IN ITA NO.834/H/2010 STANDS RESTORED ON THE FILE OF THIS T RIBUNAL. AS ANNOUNCED IN THE OPEN COURT THE REGISTRY IS DIRECT ED TO POST THIS APPEAL FOR FINAL DISPOSAL BEFORE THE REGULAR BENCH ON 23.3 .2011 AND NO FURTHER NOTICE WILL BE GIVEN TO EITHER PARTIES AND THIS ORD ER ITSELF WILL SERVE AS A NOTICE OF HEARING AS ANNOUNCED IN THE OPEN COURT. 6. THE MISCELLANEOUS APPLICATION FILED BY THE AS SESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT 21.1.2011 SD/- SD/- G.C. GUPTA CHANDRA POOJARI VICE PRESIDENT ACCOUNTANT MEMBER DATED THE 21 ST JANUARY 2011 MA NO.238/H/2010(ITA 834/H/2009) SATYA SAI BHAVANI HOSPITALS (P) LTD. HYD 3 3 COPY FORWARDED TO: 1. M/S SATYA SAI BHAVANI HOSPITALS (P) LTD. 4-32-6 MAIN ROAD SHAPOORNAGAR HYDERABAD 2. THE DCIT CIRCLE 3(1) HYD 3. CIT(A)- IV HYDERABAD. 4. CIT HYDERABAD 5. THE D.R. ITAT HYDERABAD. NP