Sri G Ravi Babu, Vijayawada V. The ITO, Ward-2(4), Vijayawada

MA 10/VIZ/2013

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 1316 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 16 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 11-12-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2005-2006
• Appeal Filed On: 25-11-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: D MANOJ KUMAR
• Assessee Lawyers: SHRI GVN HARI
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, VISHAKHAPATNAM BEFORE S/SHRI B. RAMAKOTAIAH (AM) & SAKTIJIT DEY (JM) M.P.NO.10/VIZ/2013 (ARISING OUT OF I.T.A. NO.526/VIZ/2010) ASSESSMENT YEAR: 2005 - 06 G.RAVI BABU, 1 - 1 - 365/A, A BLOCK, 406, S.S.TOWERS, GANDHI NAGAR, HYDERABAD - 500 020 VS. ITO WARD - 2(4), VIJAYAWADA. PAN/GIR NO. : ABRPG 3937 G ( APPELLANT ) .. ( RESPONDENT ) APPELLANT BY : SHRI SHRI G.V.N.HARI RESPONDENT BY : SHRI D.MANOJ KUMAR DATE OF HEARING : 0 6/12/2013 DATE OF PRONOUNCEMENT : 11 /12/2013 O R D E R PER SAKTIJIT DEY, JM BY THIS MISCELLANEOUS APPLICATION U/S.254(2) OF THE ACT, THE ASSESSEE HAS PRAYED TO RECALL AN EXPARTE ORDER PASSED BY THE TRIBUNAL DATED 28.3.2011 IN I.T.A. NO.526/VIZ/2010 FOR ASSESSMENT YEAR 2005 - 06. 2. IN THE MISCE LLANEOUS PETITIONS, IT IS SUBMITTED BY THE ASSESSEE THAT THE TR IBUNAL HAS DISMISSED THE APPEAL OF THE ASSESSEE EXPARTE STATING THAT THE CIT(A) HAS ADJU DICATED ALL THE 2 ISSUE BEFORE HIM WITHOUT CONSIDERING THE ASSESSEES CONTENTION . IT IS SUBMITTED THAT THE BUSINESS ACTIVITY OF THE ASSESSEE AT VIJAYAWADA WAS TOTALLY CLOSED IN THE FIRST HALF OF THE YEAR 2006, THEREFORE, ASSESSEE IS STAYING AT HYDERABAD. I T IS ALSO SUBMITTED THAT SINCE THE ASSESSEE SUFFERED PARALYSIS TO HIS LEFT HAND INITIALLY IN THE YEAR 2009, HE WAS NOT IN A POSITION MOVE AND, THEREFORE, HE WAS NOT STAYING AT VIJAYAWADA . IT IS SUBMITTED THAT IT WAS ON THIS BACKGROUND, NOTICE ISSUED TO TH E ASSESSEE WAS UNSERVED. IN SUPPORT OF THIS, ASSESSEE FILED AN AFFIDAVIT. 3. AT THE TIME OF HEARING, LD A.R. REITERATING THE SUBMISSIONS MADE IN THE MISCELLANEOUS PETITION CONTENDED THAT THE TRIBUNAL HAS DECIDED THE ASSESSEES CASE EXPARTE WITHOUT CON SIDERING THE ASSESSEES SUBMISSION. THEREFORE, IT IS URGED TO RECALL THE ORDER AND TO DECIDE THE APPEAL AFRESH. LD D.R. STRONGLY OPPOSED THE MISCELLANEOUS PETITIONS AND CONTENDED THAT THE TRIBUNAL HAS DECIDED THE ISSUE ON MERITS. 4. WE HAVE CONSIDERED SUBMISSIONS OF LD REPRESENTATIVES OF PARTIES AND ORDERS OF AUTHORITIES BELOW AS WELL AS PERUSED THE ORDER DATED 28.3.2011 IN I.T.A. NO.526/VIZ/2010 FOR ASSESSMENT YEAR 2005 - 06. WE OBSERVE THAT THE POWER TO RECALL AN ORDER IS PRESCRIBED IN TERMS OF RULE 24 OF THE INCOME TAX (APPELLATE TRIBUNAL) RULES, 1963, AND THAT TOO ONLY IN CASES WHERE THE ASSESSEE SHOWS THAT IT HAD A REASONABLE CAUSE FOR BEING ABSENT AT A TIME WHEN THE APPEAL WAS TAKEN UP AND WAS DECIDED EXPARTE. ON CONSIDERATION O F THE CONTEN TS OF MISCELLANEOUS APPLICATION AND AFTER HEARING THE PARTIES, WE ARE SATISFIED THAT NON - ATTENDANCE ON BEHALF OF THE ASSESSEE ON THE DATE FIXED FOR WAS DUE TO A REASONABLE CAUSE. IN THE INTEREST OF JUSTICE, WE CALL OU R EX - PARTE ORDER DATED 28. 3.2011 AND DIRECT THE REGISTRY TO FIX THE APPEAL FOR HEARING IN DUE COURSE AND SENT THE NOTICE OF HEARING IN THE NEW ADDRESS PROVIDED BY THE ASSESSEE. 5. IN THE RESULT, AL L THE MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED I N THE OPEN COURT ON 1 1 /1 2/201 3 . S D / - S D / - (B.RAMAKOTAIAH ) ( SAKTIJIT DEY ) ACCOUNTANT MEMBER JUDICIAL MEMBER VISHAKHAPATNAM DA TED 1 1 T H D E C , 2 0 1 3 . PARIDA , SR. PS 3 COPY OF THE ORDER FORWARDED TO : 1. THE ASSESSEE : G.RAVI BABU, 1 - 1 - 365/A, A BLOCK, 406, S.S.TOWERS, GANDHI NAGAR, HYDERABAD - 500 020 2. THE RESPONDENT. : ITO WARD - 2(4),VIJAYAWADA 3. THE CIT(A) - VI JAYWADA 4. CIT , VIJAYAWADA. 5. DR, ITAT, VISHAKHAPATNAM 6. GUARD FILE. BY ORDER SR.PS, ITAT, VISHAKHAPATNAM //TRUE COPY//