Sri M Masthan Rao, Nellore V. ITO, Ward II, Nellore

MA 1/HYD/2011

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 7796 (ITAT-HYDERABAD)
• Duration Of Justice: 1 year(s) 1 month(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 17-02-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: misc
• Appeal Filed On: 17-01-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: NIVEDITA BISWAS
• Assessee Lawyers: R V SESHAIAH NAIDU

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD A BENCH, HYDERABAD BEFORE CHANDRA POOJARI, ACCOUNTANT MEMBER & SMT. ASHA VIJAYARAGHAVAN, JUDICIAL MEMBER MA.01/HYD/2011 ARISING OUT OF ITA NO.1081/H/2010 ASSESSMENT YEAR 2007-08 SHRI M. MASTANAIAH, NELLORE. (PAN AMYPM 1771 E) VS THE ITO, WARD II, NELLORE APPELLANT RESPONDENT APPELLANT BY : SHRI R.V. SESHAIAH NAIDU RESPONDENT BY : SMT. NIVEDITA BISWAS DATE OF HEARING : 17.2.2012 DATE OF PRONOUNCEMENT : 17.2.2012 ORDER PER ASHA VIJAYARAGHAVAN, JM . THIS MISCELLANEOUS APPLICATION HAD BEEN POSTED FOR HEARING ON 17.2.2012. SHRI R.V. SESHAIAH NAIDU, TH E LEARNED COUNSEL FOR THE ASSESSEE APPEARED AND FILED AN AFFI DAVIT STATING THAT HE WAS UNDER BONA FIDE BELIEF THAT HIS REPRESE NTATION WAS NOT NECESSARY. HE WAS UNDER IMPRESSION THAT ADMISS ION OF THE APPEAL IS PRE-REQUISITE FOR HEARING OF THE APPEAL O N MERIT, AS THE ASSESSEE HAD MADE SHORT PAYMENT OF TAX. HE BELIEV ED THAT AFTER CONSIDERING THE SHORT PAYMENT MADE BY THE ASSESSEE, THE TRIBUNAL WOULD FIX A CONVENIENT DATE OF HEARING AN D ON RECEIVING SUCH A NOTICE FROM THE TRIBUNAL, HE COULD APPEAR BE FORE THE BENCH. MA.NO.01/HYD/ 2011 ITA NO.1081/ H/2010 2 2. WE ARE SATISFIED WITH THE REASON GIVEN BY THE LEARNED COUNSEL. IT APPEARS THAT THE REPRESENTATIVE WAS NO T FAMILIAR WITH THE RULES OF THE TRIBUNAL AND HENCE THE NON REPRESE NTATION BY HIM IS NOT WILFUL OR DELIBERATE. THEREFORE, WE ACC EPT THE REASONS GIVEN BY HIM AND THE CASE IS RE-CALLED. WE DIRECT THE REGISTRY TO POST THE CASE ON 21.3.2012. 3. IN THE RESULT, THE MA FILED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN OPEN COURT ON 17 .2.2012 SD/- SD/- (CHANDRA POOJARI) ACCOUNTANT MEMBER (ASHA VIJAYARAGHAVAN) JUDICIAL MEMBER DATED THE 17 FEBRUARY, 2012 COPY FORWARDED TO: 1. SHRI R.V. SESHAIAH NAIDU, M.COM. ADVOCATE & TAX CONSULTANT, DTL, 12/82 OLD HOSPITAL ROAD, SANTHAPE3 T, NEAR GUPTA PARK, NELLORE 524 001. 2. THE ITO, WARD II, NELLORE 3. THE CIT(A)-GUNTUR 4. THE CIT, HYDERABAD 5. THE DR, ITAT, HYDERABAD NP/