Sri B. Narasimha Reddy, Hyderabad V. DCIT, Central Cir-6, Hyderabad

MA 108/HYD/2011

• Counselvise Citation: [2011] 123 COUNSELVISE.COM (IT) 6613 (ITAT-HYDERABAD)
• Duration Of Justice: 1 month(s) 8 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 08-07-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: misc
• Appeal Filed On: 30-05-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: NIVEDITA BISWAS
• Assessee Lawyers: K A SAI PRASAD
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD A BENCH, HYDERABAD BEFORE SHRI G.C. GUPTA, VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER MA NO.;108/H/2011 ARISING OUT OF ITA NO.535/H/2011 ASSESSMENT YEAR 2002-03 SHRI B. NARASIMHA REDDY, HYDERABAD (PAN AEGPB 1896 P) VS THE DCIT, CIRCLE 6, HYDERABAD APPELLANT RESPONDENT APPELLANT BY :SHRI K.A. SAI PRASAD RESPONDENT BY : SMT NIVEDITA BISWAS, DR ORDER PER CHANDRA POOJARI, A.M. THE PRESENT MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE SEEKING RECALL OF THE ORDER OF THIS TR IBUNAL IN ITA NO.535/H/2011 DATED 2.05.2011 AND PERTAINS TO T HE ASSESSMENT YEAR 2002-03. 2. THE LEARNED AUTHORISED REPRESENTATIVE FOR THE ASSESSEE HAS SUBMITTED THAT THE TRIBUNAL HAS DECIDE D THE APPEAL OF THE ASSESSEE ON EX PARTE BY APPLYING THE DECISION OF THE HONBLE ITAT, DELHI BENCH IN THE CASE OF CIT VS. MULTIPLAN INDIA LIMITED (38 ITD 320) AND SUBMITTED THAT ON THE DATE OF HEARING OF THE APPEAL ON 2.5.2011, HE W AS NOT WELL AND COULD NOT COME TO THE OFFICE AND DUE TO SO ME MISUNDERSTANDING/COMMUNICATION GAP, HE COULD FILE A N ADJOURNMENT PETITION EITHER. HE THEREFORE PRAYED T O GIVE ONE MORE OPPORTUNITY TO THE ASSESSEE TO PUT FORTH H IS CASE BEFORE THE TRIBUNAL BY RECALLING THE ORDER OF THIS TRIBUNAL. MA NO.108/H/2011 ARISING OUT OF ITA NO.535/H/2011 SHRI B. NARASIMHA REDDY, HYD. 2 3. ON THE OTHER HAND, THE LEARNED DEPARTMENTAL REPRESENTATIVE HAS EXPRESSED NO SERIOUS OBJECTION I N RECALLING THE ORDER OF THIS TRIBUNAL. 4. WE HAVE HEARD BOTH THE PARTIES AND PERUSED THE MATERIAL AVAILABLE ON RECORD. IT APPEARS THAT THE LEARNED COUNSEL FOR THE ASSESSEE COULD NOT APPEAR B EFORE THIS TRIBUNAL ON 2.5.2011 DUE TO HIS SUDDEN INDISPO SITION. HOWEVER, HE HAS FILED AN AFFIDAVIT STATING THE REAS ONS FOR HIS NON-APPEARANCE ON 2.5.2011. THE FACTS AND CIRCUMS TANCES EXPLAINED BY THE ASSESSEES COUNSEL WHICH LEAD TO N ON APPEARANCE BEFORE THIS TRIBUNAL WAS NOT DISPUTED BY THE DEPARTMENT. THEREFORE, IN OUR OPINION, THERE WAS A REASONABLE CAUSE ON THE PART OF THE ASSESSEE FOR NO T APPEARING BEFORE THIS TRIBUNAL ON 2.5.2011. ACCORD INGLY, IN EXERCISE OF POWER OF THIS TRIBUNAL UNDER PROVISO TO RULE 24 OF THE INCOME TAX APPELLATE TRIBUNAL ACT, 1963, THE ORDER OF THIS TRIBUNAL DATED 2.5.2011 IS HEREBY RECALLED AND BY GIVING ONE MORE OPPORTUNITY TO THE ASSESSEE TO PUT FORWARD ITS CASE WOULD DEFINITELY PROMOTE THE CAUSE OF JUST ICE. 5. IN VIEW OF THE ABOVE ORDER, THE APPEAL OF THE ASSESSEE IN ITA NO.535/H/2011 STANDS RESTORED ON TH E FILE OF THIS TRIBUNAL. AS ANNOUNCED IN THE OPEN COURT, THE REGISTRY IS DIRECTED TO POST THIS APPEAL FOR FINAL DISPOSAL BEFORE THE REGULAR BENCH ON 27.9.2011 AND NO FURTHE R NOTICE WILL BE GIVEN TO EITHER PARTIES AND THIS ORD ER ITSELF WILL SERVE AS A NOTICE OF HEARING AS ANNOUNCED IN THE OP EN COURT. MA NO.108/H/2011 ARISING OUT OF ITA NO.535/H/2011 SHRI B. NARASIMHA REDDY, HYD. 3 6. THE MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON:8.7.2010 SD/- SD/- G.C. GUPTA CHANDRA POOJARI VICE PRESIDENT ACCOUNTANT M EMBER DATED THE 8 TH JULY, 2011 COPY FORWARDED TO: 1. SHRI B. NARASIMHA REDDY, 10-3-152/A-202, SANCHAR PALACE, HYDERABAD 2. THE DCIT, CENTRAL CIRCLE, 6, HYDERABAD 3. THE CIT(A) I, HYDERABAD 4. THE CIT, HYDERABAD 5. THE DR, ITAT, HYDERABAD NP/