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Income Tax Appellate Tribunal - Hyderabad

Babaiah Weaker Section And Wadden ... vs Assessee on 20 April, 2012

          IN THE INCOME TAX APPELLATE TRIBUNAL
              HYDERABAD BENCH 'A', HYDERABAD

BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER and
     SMT. ASHA VIJAYARAGHAVAN, JUDICIAL MEMBER

                      M.A. No. 41/Hyd/2012
              arising out of ITA No. 1023/Hyd/2011
                    (Assessment year : 2006-07)

M/s. Babaiah Weaker              Vs.   The Income Tax Officer
Section and Waddera Labour             Ward-11(1)
Contract Co-op. Society Ltd.           Hyderabad
Hyderabad
PAN: AAEFB2283L
Appellant                              Respondent

                   Appellant by: Shri T. Srinivasa Murthy
                 Respondent by: Shri K. Vishwanatham
                Date of hearing: 20.04.2012
        Date of pronouncement: 20.04.2012

                             ORDER

PER CHANDRA POOJARI, AM:

By this Miscellaneous Application (MA) the assessee seeks recall of ex-parte order of the Tribunal dated 2.1.2012 in I.T.A. No. 1023/Hyd/2011 for assessment year 2006-07.

2. The president of the assessee society filed an affidavit stating that the society appointed Mr. T. Srinivasa Murthy, Advocate to appear on behalf of the society and the notices for the posting of the case was served on him and the date of hearing was on 2.1.2012. On this the AR could not attend to the hearing as he was sick and hospitalised and there were no persons from his office to file an adjournment petition and he was under the belief that the AR would represent the society on the date of hearing. Until they have received the ex-parte order dated 2.1.2012 there were not aware of the position of the appeal and about the non- compliance to the notice of hearing on 2.1.2012. The learned AR submitted that the assessee is very much interested in prosecuting 2 M.A. No. 41/Hyd/2012 M/s. Babaiah Weaker Section & Waddera Labour Contract Co-op. Society Ltd.

=============================== its appeal and non-appearance on the date of hearing was not wilful. The assessee is very much interested in prosecuting its appeal. Accordingly, he submitted that the Tribunal may give one more opportunity to the assessee to argue its case on merit in the interest of justice.

3. The learned DR has no serious objection for the proposition of the AR.

4. We have heard both the parties and perused the material on record. We understand the assessee was prevented by a reasonable cause in representing before this Tribunal on 2.1.2012. In the facts and circumstances, we are inclined to recall the ex- parte order of this Tribunal. Accordingly, the ex-parte order of the Tribunal in I.T.A. No. 1023/ Hyd/2011 dated 2.1.2012 is hereby recalled and the appeal is restored to the file of the Tribunal. The appeal now will be heard on 31.7.2012. No separate notice of hearing shall be served on the parties as the date of hearing was announced in the open court and this order itself will serve as a notice of hearing on the parties.

5. In the result, the MA filed by the assessee is allowed.

Order pronounced in the open court on 20th April, 2011.

Sd/- Sd/-

(ASHA VIJAYARAGHAVAN) (CHANDRA POOJARI) JUDICIAL MEMBER ACCOUNTANT MEMBER Hyderabad, dated the 20th April, 2012 3 M.A. No. 41/Hyd/2012 M/s. Babaiah Weaker Section & Waddera Labour Contract Co-op. Society Ltd.

=============================== Copy forwarded to:

1. M/s. Babaiah Weaker Section & Waddera Labour Contract Co-op. Society Ltd., c/o. Shri T. Srinivasa Murthy, Advocate, 3-5-1107, 4th Floor, Narayanguda, Hyderabad-500 029.

2. The Income Tax Officer, Ward-11(1), Hyderabad.

3. The CIT(A)-VI, Hyderabad

4. The CIT-V, Hyderabad

4. The DR - A Bench, ITAT, Hyderabad tprao