Rajesh Malik, Hyderabad V. ITO, Ward-14(4), Hyderabad

MA 10/Hyd/2018

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 6214 (ITAT-HYDERABAD)
• Duration Of Justice: 2 month(s) 3 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 16-03-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2007-2008
• Appeal Filed On: 12-01-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: B RAMA KRISHNA
• Keywords: Opportunity of being heard; Principle of natural justice; Reasonable cause

Judgement Text

THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH B, HYDERABAD BEFORE SHRI P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER M.A. NO. 10/HYD/2018 (IN ITA NO. 210/HYD/2017 ASSESSMENT YEAR: 2007-08) RAJESH MALIK, HYDERABAD. PAN ACIPM 3844Q VS. INCOME TAX OFFICER, WARD 14(4), HYDERABAD. (APPELLANT) (RESPONDENT) M.A. NO. 11/HYD/2018 (IN ITA NO. 211/HYD/2017 ASSESSMENT YEAR: 2007-08) NEERAJ MALIK, HYDERABAD. PAN AEKPM 9324 G VS. INCOME TAX OFFICER, WARD 14(4), HYDERABAD. (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE REVENUE BY : SHRI B. RAMAKRISHNA DATE OF HEARING : 16-03-2018 DATE OF PRONOUNCEMENT : 16-03-2018 O R D E R PER S. RIFAUR RAHMAN, A.M.: THESE MISCELLANEOUS APPLICATIONS ARE FILED BY THE A SSESSEE SEEKING RECALL OF THE ORDER OF THE TRIBUNAL DATED 30/11/201 7 IN ITA NOS. 210 & 211/HYD/2016, PASSED EX-PARTE. 2. IN THE M.AS., THE ASSESSEE STATED THAT THE ASSES SEE WAS WILLING TO ATTEND THE HEARING WHICH WAS HELD ON 28/11/2018, HOWEVER, THE ASSESSEE WAS UNABLE TO APPEAR BEFORE THE ITAT DUE TO TRAFFIC RESTRICTIO NS IN THE CITY OF HYDERABAD THAT DAY OWING TO VISIT OF EMINENT PERSONALITIES INCLUDI NG THE HONBLE PRIME MINISTER OF THE COUNTRY, DAUGHTER AND ADVISOR TO THE HONBLE PRESIDENT OF USA, MR. DONALD TRUMP, CHIEF MINISTER AND OTHER MINISTERS OF TELANGANA AND OTHERS STATES OF INDIA AND VARIOUS DIGNITARIES AND INVESTO RS FROM ALL OVER THE WORLD. 2 M.A. NOS. 10 & 11 /HYD/2018 RAJESH MALIK AND NEERAJ MALIK MANY ROADS WERE BLOCKED AND DIVERTED WHEREBY THE AR COULD NOT PRESENT BEFORE THE HONBLE BENCH AT THE APPOINTED TIME. 3. REFERRING TO THE ABOVE FACTUAL BACKGROUND, THE L D. AR OF THE ASSESSEE SUBMITTED THAT TO ACCEPT THE PLEA OF THE ASSESSEE A ND GRANT AN OPPORTUNITY TO BE HEARD AS PER THE PRINCIPLES OF NATURAL JUSTICE. 4. LD. DR OBJECTED TO THE SUBMISSIONS MADE BY THE A SSESSEE. 5. CONSIDERED THE RIVAL SUBMISSIONS AND PERUSED THE MATERIAL ON RECORD. WE ARE OF THE VIEW THAT THE ASSESSEE WAS PREVENTED BY REASONABLE CAUSE FOR NOT APPEARING BEFORE THE TRIBUNAL ON THE DATE OF HE ARING I.E. ON 28/11/2017 AND, THEREFORE, WE RECALL THE ORDER DATED 30/11/2017 AND FIX THE APPEALS FOR HEARING ON 28/06/2018. AS THE AFORESAID DATE OF HEARING OF APPEAL WAS ANNOUNCED IN THE OPEN COURT IN PRESENCE OF BOTH THE COUNSELS, NO SEPARATE NOTICE OF HEARING IS REQUIRED TO BE ISSUED TO THE PARTIES. 6. IN THE RESULT, BOTH THE MAS UNDER CONSIDERATION ARE ALLOWED. PRONOUNCED IN THE OPEN COURT ON 16 TH MARCH, 2018 SD/- SD/- (P. MADHAVI DEVI) (S. RIFAUR RAHMAN) JUDICIAL MEMBER AC COUNTANT MEMBER HYDERABAD, DATED: 16 TH MARCH, 2018 KV COPY TO:- 1) RAJESH MALIK, 2) NEERAJ MALIK, 6-3-248/1, I NDRALOK COMPLEX, ROAD NO. 1, BANJARA HILLS, HYD. 3) ITO, WARD 14(1), HYDERABAD. 4) CIT (A) - 6, HYDERABAD. 5) PR. CIT 6, HYDERABAD. 6) THE DEPARTMENTAL REPRESENTATIVE, I.T.A.T., H YDERABAD. 7) GUARD FILE