Sri mohd. Farooq, Ex-Minister, Nandyal V. ACIT, Circle-1, Kurnool

MA 110/HYD/2011

• Counselvise Citation: [2011] 123 COUNSELVISE.COM (IT) 6664 (ITAT-HYDERABAD)
• Duration Of Justice: 1 month(s) 27 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 22-07-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: misc
• Appeal Filed On: 26-05-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: B V PRASAD REDDY
• Assessee Lawyers: K A SAI PRASAD
• Keywords: Opportunity of being heard

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH B, HYDERABAD BEFORE SHRI G.C. GUPTA, VICE PRESIDENT AND SHRI AKBER BASHA, ACCOUNTANT MEMBER M.A. NOS. 83 & 110/HYD/11 (IN ITA NO.1051 & 1052/HYD/10) : ASST. YEAR: 2001-0 2 & 2002-03 SRI MOHD. FAROOQ, HYDERABAD. PAN: AFYPG 9222 K) V/S- ACIT, CIR-1, KURNOOL. (APPLICANT) (RESPONDENT) APPLICANT BY : SHRI K.A. SAI PRASAD RESPONDENT BY : SHRI B.V. PRASAD REDDY O R D E R PER AKBER BASHA, ACCOUNTANT MEMBER: BY THESE MISC. APPLICATIONS, THE ASSESSEE IS SEEK ING THE TRIBUNAL TO RECALL ITS COMMON ORDER DATED 23-3-2011 PERTAINING TO THE ASSESSMENT YEARS 2001-02 AND 2002-03. 2. THE LEARNED COUNSEL FOR THE ASSESSEE SUBMITTED THAT HE HAD TO GO TO VIJAYAWADA UNDER UNAVOIDABLE CIRCUM STANCES AND THEREFORE HIS ASSISTANT SUBMITTED AN ADJOURNMENT PE TITION BEFORE THE ITAT ON THE DATE OF HEARING. THIS WAS REJECTED BY THE TRIBUNAL AND DISMISSED THE APPEALS BY THE TRIBUNAL WITH A LIBERT Y TO THE ASSESSEE TO M.A.NOS. 83 &110 OF 2011 MOHD. FAROOQ, NANDYAL. ============================ 2 FILE A PETITION. ON 23-3-2011 THE AUTHORIZED REPRES ENTATIVE SRI SAI PRASAD COULD NOT APPEAR BEFORE THE TRIBUNAL AND FUR THER SUBMITTED THAT THE TRIBUNAL MAY BE PLEASED TO RECALL THE ORDER DAT ED 23-3-2011 AND THERE IS NO WILLFUL DEFAULT BY THE PETITIONER IN NO T APPEARING ON THE DATE OF HEARING FIXED ON 23-3-2011. IT IS SUBMITTED THAT THERE WAS NO MALAFIDE INTENTION ON THE PART OF THE LEARNED COUNS EL FOR THE ASSESSEE IN NOT APPEARING BEFORE THE BENCH EXCEPT FOR THE REASO NS STATED IN HIS PETITION. IN VIEW OF THE ABOVE, THE LEARNED COUNSEL FOR THE ASSESSEE REQUESTED THE TRIBUNAL TO RECALL ITS COMMON ORDER D ATED 23-3-2011 AND AFFORD AN OPPORTUNITY OF BEING HEARD TO THE ASSESSE E. 3. ON THE OTHER HAND, THE LEARNED DEPARTMENTAL REPRESENTATIVE OPPOSED THE CONTENTIONS OF THE COUNS EL FOR THE ASSESSEE IN RECALLING THE ORDER OF THE TRIBUNAL. 4. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS AND P ERUSED THE MATERIAL AVAILABLE ON RECORD. AFTER CONSIDER ING THE TOTALITY OF FACTS AND THE CIRCUMSTANCES OF THE CASE, WE FIND THAT THE ASSESSEE WAS PREVENTED BY SUFFICIENT CAUSE FOR NON APPEARANCE ON THE DATE OF HEARING OF THIS APPEAL. THEREFORE, IN THE INTERESTS OF JUST ICE, WE RECALL OUR ORDER DATED 23-3-2011 PASSED IN ITA NOS.1051 & 1052/HYD/1 0 AND DIRECT THE REGISTRY TO FIX THIS APPEAL FOR FRESH HEARING ON 19 -10-2011. THERE IS NO NECESSITY OF SERVING NOTICES TO THE PARTIES IN THIS REGARD. THIS ORDER OF THE TRIBUNAL MAY BE TREATED AS NOTICE OF HEARING AN D NO SEPARATE NOTICES MAY BE SERVED TO THE PARTIES CONCERNED. WE DIRECT ACCORDINGLY. M.A.NOS. 83 &110 OF 2011 MOHD. FAROOQ, NANDYAL. ============================ 3 5. IN THE RESULT, BOTH THE MISCELLANEOUS APPLICAT IONS FILED BY THE ASSESSEE STAND ALLOWED. ORDER WAS PRONOUNCED IN THE COURT ON 22- 7-2011. SD/- SD/- (G.C. GU PTA) (AKBER BASHA) VICE PRESIDENT ACCOUNTANT MEMBER. DATED: 22-7-2011. COPY FORWARDED TO: 1. C/O CH. PARTHASARATHY & COMPANY, 1-1-298/2/B/3, 1 ST FLOOR, SOWBHAGYA AVENUE, STREET NO.1, ASHOKNAGAR, HYDERABA D. 2. 3. 4. 5. JMR* ACIT, CIRCLE-1, KURNOLL. CIT(A)-IV, HYDERABAD. CIT, AP, HYDERABAD. THE DR, ITAT, HYDERABAD. M.A.NOS. 83 &110 OF 2011 MOHD. FAROOQ, NANDYAL. ============================ 4