Kolla Gowri , Chennai V. Income Tax Officer, Ward-2, Chittoor

MA 1/Hyd/2022

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 3292 (ITAT-HYDERABAD)
• Duration Of Justice: 6 month(s) 24 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 04-08-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB-B
• Next Hearing Date: 04-08-2022
• Assessment Year: 2013-2014
• Appeal Filed On: 11-01-2022
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: SUMITRA NANDAN
• Keywords: Set aside

Judgement Text

आयकर अपील य अ धकरण , हैदराबाद पीठ म IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B”, HYDERABAD BEFORE SHRI RAMA KANTA PANDA, ACCOUNTANT MEMBER & SHRI K.NARASIMHA CHARY, JUDICIAL MEMBER व.आवे.सं / M.A. No. 1/Hyd/2022 (Arising out of ITA No. 1039/Hyd/2019) ( नधा रण वष / Assessment Year: 2013-14 ) Kolla Gowri, Chennai [PAN : AOEPG6939E] Vs Income Tax Officer, Ward-2, Chittoor (आवेदक / Applicant) ( यथ / Respondent) नधा रती वारा / Assessee by: Shri Sumitra Nandan, AR राज व वारा / Revenue by: Shri A.P.Babu, DR स ु नवाई क तार ख/Date of hearing: 05/08/2022 घोषणा क तार ख/Pronouncement on: 05/08/2022 आदे श / ORDER PER K. NARASIMHA CHARY, JM: By way of this miscellaneous application, assessee prays to recall the order dated 30/11/2021 passed in ITA No. 1039/Hyd/2019 on the ground that the said order was passed ex-parte by looking at the absence of the assessee and the authorised representative on the date of hearing. M.A.No. 1/Hyd/2022 Page 2 of 4 2. Assessee pleads that on the date of hearing, namely, 24/11/2021, during the period of pandemic, the Ld. AR had fallen sick and could not be present at the Tribunal and looking at his absence, the Tribunal decided the matter ex-parte without having the benefit of the assistance of the Ld. AR. Assessee is therefore, submits that the absence of the assessee or/and the Ld. AR is not an intentional act but due to the aforesaid reasons. 3. Ld. DR vehemently opposed this petition, stating that the matter was disposed of on merits and therefore only remedy available to the assessee is to prefer an appeal, and there is no mistake apparent on the face of record. 4. We have gone through the record in the light of the above submissions. Though the Ld. DR opposed the petition, there is no denial of the facts pleaded by the assessee in support of their contention that due to sufficient reason the assessee could not enter appearance on the date of hearing. It is an admitted fact that as on 24/11/2021 the world is reeling under pandemic. There is no reason for us not to believe that there was a health problem for the Ld. AR from entering appearance on the date of hearing. Assessee does not stand to gain by allowing the appeal to be decided ex-parte. 5. From this factual matrix, we are satisfied that there was sufficient cause for non-appearance of the assessee on the date of hearing either in person or through the counsel because of the pandemic as well as the requirement of the counsel to comply with the requirements of filing of returns under the Companies Act. Rule 24 of ITAT says that when once the Tribunal satisfied with the reason for non-appearance of the appellant, the M.A.No. 1/Hyd/2022 Page 3 of 4 order shall be set aside and the appeal has to be restored to file. Having satisfied with the cause for non-appearance of the assessee on the date of hearing, in view of this mandatory provision, we are inclined to accept the request of the assessee to set aside the order dt. 30/11/2021 and restore the appeal to file. Since the appeal relates to the year 2019, after hearing both the parties as to the next date of hearing, according to their convenience, we direct the Registry to fix the appeal for hearing on 19/09/2022. Parties noted the next date of hearing in open court, hence no fresh notice be issued. Accordingly, ITA No.1039/Hyd/2019 for the AY.2013-14 is directed to be fixed for hearing on 19/09/2022. 6. In the result, this MA is allowed. Order pronounced in the open court on this the 5 th day of August, 2022 Sd/- Sd/- (RAMA KANTA PANDA) (K. NARASIMHA CHARY) ACCOUNTANT MEMBER JUDICIAL MEMBER Hyderabad, Dated: 05/08/2022 M.A.No. 1/Hyd/2022 Page 4 of 4 Copy forwarded to: 1. Mrs.Kolla Gowri, Ground Floor, Door No. 10A, North Boag Road, T.Nagar, Chennai. 2. Income Tax Officer, Ward-2, Chittoor. 3. CIT(Appeals)-Tirupati. 4. Pr.CIT-Tirupati. 5. DR, ITAT, Hyderabad. 6. GUARD FILE TRUE COPY ASSISTANT REGISTRAR ITAT, HYDERABAD