Smt. S. Praveena, Hyderabad V. Addl. CIT. Range-13, Hyderabad

MA 115/HYD/2012

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 9013 (ITAT-HYDERABAD)
• Duration Of Justice: 4 month(s) 7 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 28-09-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: misc
• Appeal Filed On: 21-05-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: G MALLIKARJUNA
• Assessee Lawyers: P BALAKRISHNA
• Section: 2

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH B, HYDERABAD BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. ASHA VIJAYARAGHAVAN, JUDICIAL MEMBER M.A. NO. 115/HYD/2012 (IN ITA NO. 1433/HYD/2011 ASSESSMENT YEARS : 2004-05 & 2006-07) MRS. S. PRAVEENA, APPLICANT HYDERABAD (PAN AJGPS8209Q)) VS. ADDL. COMMISSIONER OF INCOME TAX, RESPONDENT RANGE 13, HYDERABAD. APPLICANT BY : SHRI P. BALAKRISHNA RESPONDENT BY : SHRI G. MALLIKARJUNA DATE OF HEARING : 28/09/2012 DATE OF PRONOUNCEMENT : 28 /09/2012 ORDER PER ASHA VIJAYARAGHAVAN, A.M.: THIS MISCELLANEOUS APPLICATION FILED BY THE ASSESSE E ARISES OUT OF THE ORDER OF ITAT A BENCH, HYDERABAD BENCHES, HYDERABAD, IN APPEAL ITA NO. 1433/HYD/2011 DATED 21/11/2011, WHIC H WAS PASSED EX-PARTE BY THE ITAT. THE ASSESSEE IN THE MA , BESIDES MENTIONING THE REASONS FOR NOT ATTENDING THE HEARIN G OF HIS CASE, REQUESTED THAT NON ATTENDANCE ON THE DATE OF HEARIN G WAS OUT OF INADVERTENCE AND NOT AS THE ASSESSEE WAS DISINTERES TED IN PROSECUTION OF APPEAL. TO THIS EFFECT, THE ASSESSEE FILED AN AFFIDAVIT AFFIRMING THE REASONS FOR NON-APPEARANCE BEFORE THE ITAT AT THE TIME OF HEARING OF THIS APPEAL ON 31/08/2012. 2. WE HAVE HEARD THE LEARNED COUNSEL OF THE ASSESSE E AND THE LEARNED DR IN THE MATTER. IN VIEW OF THE ABOVE THAT THE ASSESSEE IS INTERESTED IN PROSECUTING ITS APPEAL, THE ORDER OF THE ITAT (SUPRA) IS M.A. NO. 115/HYD/12 SMT. S. PRAVEENA 2 RECALLED. THE REGISTRY IS DIRECTED TO FIX THE APPE AL ON 09/01/2013 FOR HEARING AND ADJUDICATING THE APPEAL ON MERITS, WHICH IS ANNOUNCED IN THE OPEN COURT. 3. IN THE RESULT, THE MISCELLANEOUS APPEAL FILED BY THE ASSESSEE IS ALLOWED AS INDICATED ABOVE. PRONOUNCED IN THE OPEN COURT ON 28/09/2012. SD/- SD/- (CHANDRA POOJARI) (ASHA VIJAYARAGHAVAN) ACCOUNTANT MEMBER JUDICIAL MEMBER HYDERABAD, DATED: 28/09/2012 KV COPY TO:- 1) SMT. S. PRAVEENA, BLOCK NO. B-1, VIJAYA VIHAR, ROAD NO. 78, JUBILEE HILLS ROAD, HYDERABAD MINERVA COMPLEX, S.D. ROAD, SECUNDERABAD. 2) ADDL. CIT, RANGE 13, HYDERABAD 3) THE CIT (A)-I, HYDERABAD 4) THE CIT-, HYDERABAD 5) THE DEPARTMENTAL REPRESENTATIVE, I.T.A.T., HYD ERABAD.