M/s Qualcore Logic Ltd, Hyderabad v. DCIT, Circle-16(3), Hyderabad

MA 34/HYD/2012 | misc
Pronouncement Date: 30-03-2012 | Result: Allowed

Appeal Details

RSA Number 3422524 RSA 2012
Assessee PAN AAACQ3607J
Bench Hyderabad
Appeal Number MA 34/HYD/2012
Duration Of Justice 1 month(s) 12 day(s)
Appellant M/s Qualcore Logic Ltd, Hyderabad
Respondent DCIT, Circle-16(3), Hyderabad
Appeal Type Miscellaneous Application
Pronouncement Date 30-03-2012
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted A
Tribunal Order Date 30-03-2012
Assessment Year misc
Appeal Filed On 17-02-2012
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH A' HYDERABAD BEFORE SHRI CHANDRA POOJARI ACCOUNTANT MEMBER AND SMT. ASHA VIJAYARAGHAVAN JUDICIAL MEMBE R. MISC. APPLN. NO.34/HYD/2012 (IN ITA NO.145/HYD/061) : A SSTT. YEAR 2002-03 M/S. QUAL C ARE LOGIC LTD. HYDERABAD ( PAN - AAACQ 3607 J ) V/S. DY. COMMISSIONER OF INCOME - TAX CIRCLE 16(3) HYDERABAD. (APPELLANT) (RESPONDENT) APPLICANT BY : SHRI A DITYA BAJORIA RESPONDENT BY : SHRI V.SRINIVAS DATE OF HEARING 30 3.2012 DATE OF PRONOUNCEMENT 30.3.2012 O R D E R PER SMT. ASHA VIJAYARAGHAVAN JUDICIAL MEMBER BY THIS MISCELLANEOUS APPLICATION ASSESSEE HAS R EQUESTED FOR RECALLING THE EX-PARTE ORDER OF THE TRIBUNAL DA TED 7.2.2012 IN ITS CASE FOR THE ASSESSMENT YEAR 2002-03 IN ITA NO.145/ HYD/2006 ON THE GROUND THAT THERE WAS A JUSTIFIED REASON FOR TH E ASSESSEE FOR NOT APPEARING BEFORE THE TRIBUNAL ON THE DATE OF HEARIN G. 2. WE HEARD THE PARTIES AND PERUSED THE AVERMENTS MADE BY THE APPLICANT IN THE PRESENT APPLKCIAT9ION SEEKING RECALL OF THE ORDER OF THIS TRIBUNAL DATED 7.2.2012. IT IS THE CASE OF TH E ASSESSEE THAT THERE WAS SOME CONFUSION WITH REGARD TO THE DATE OF HEARI NG ON THE APPEAL ON ACCOUNT OF THE PETITION FOR CLUBBING THE HEARING OF THE APPEAL OF THE ASSESSEE WITH THAT OF THE REVENUE AND THE DIRECTION S OF THE TRIBUNAL THEREON AND ALSO ON ACCOUNT OF THE TYPOGRAPHICAL M ISTAKE IN THE CAUSE TITLE OF THE TRIBUNAL FOR THE WEEK FROM 6.2.2012 TO 9.2.2012 LOADED ON MA NO.34/HYD/2012 ( IN ITA NO.145/.HYD/2006) M/S. QUALCARE LOGIC LTD. HYDERABAD 2 THE WEB-SITE OF THE TRIBUNAL. A COPY OF THE CAUSE- TITLE DOWN-LOADED BY THE ASSESSEE IS FURNISHED FOR READY REFERENCE. CON SIDERING TOTALITY OF FACTS AND CIRCUMSTANCES OF THE MATTER WE ARE CONVI NCED THAT THERE IS A JUSTIFIED REASON FOR NON-APPEARANCE OF THE ASSESS EE ON THE DATE OF HEARING VIZ. 7.2.2012. WE ACCORDINGLY RECALL OUR EX -PARTE ORDER DATED 7.2.2012 IN THIS APPEAL AND AS ALREADY ANNOUNCED IN THE OPEN COURT POST THE APPEAL OF THE ASSESSEE BEING ITA NO.145/HY D/2P006 FOR ASSESSMENT YEAR 2002-03 FOR HEARING ON 17.7.2012. NO SEPARATE NOTICE OF HEARING WOULD BE ISSUED AS THIS ORDER IT SELF SHOULD BE TREATED AS SUCH A NOTICE. SINCE WITH THE ORDER DATED 17.7 .2012 EX-PARTE ORDERS DISPOSING OFF THE APPEAL OF THE ASSESSEE HAV E BEEN PASSED TWICE AND WITH THIS ORDER THE EX-PARTE ORDERS THU S PASSED HAVE BEEN RECALLED TWICE ASSESSEE IS REQUESTED TO COOPERATE IN THE DISPOSAL OF THE APPEAL AND NOT TO SEEK ADJOURNMENT ON THE DATE OF HEARING. WE DIRECT ACCORDINGLY. 3. IN THE RESULT MISCELLANEOUS APPLICATION OF TH E ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE COURT ON THE CONCLUSION OF HEARING ON THE MISCELLANEOUS APPLICATION ON 30.3.20 12 SD/- SD/- (CHANDRA POOJARI) ACCOUNTANT MEMBER. (ASHA VIJAYARAGHAVAN) JUDICIAL MEMBER. DT/- 30 TH MARCH 2012 COPY FORWARDED TO: 1. M/S. QUALCARE LOGIC LTD. 7 - 1456 NAGENDRA NAGAR COLONY HABSIGUDA HYDERABAD MA NO.34/HYD/2012 ( IN ITA NO.145/.HYD/2006) M/S. QUALCARE LOGIC LTD. HYDERABAD 3 2. DY. COMMISSIONER OF INCOME - TAX CIRCLE 16(3) HYDERABAD 3. COMMISSIONER OF INCOME - TAX(APPEALS) - II I HYDERABAD. 4. COMMISSIONER OF INCOME-TAX II HYDERABAD 5. DEPARTMENTAL REPRESENTATIVE ITAT HYDERABAD. B.V.S.