M. Chandra Sekhar Goud, Hyderabad V. Income Tax Officer, Ward-7(2), Hyderabad

MA 121/Hyd/2019

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 7787 (ITAT-HYDERABAD)
• Duration Of Justice: 2 month(s) 23 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 17-01-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB-B
• Next Hearing Date: 17-01-2020
• Assessment Year: 2007-2008
• Appeal Filed On: 25-10-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: D G P ANAND
• Assessee Lawyers: G V S NAGESWARA RAO
• Section: 271(1)(c); 22; 147; 144

Judgement Text

MA NOS 120 AND 121 OF 2019 M CHANDRA SEKHAR GOUD HY DERABAD. PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD A SMC BENCH, HYDERABAD BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER MA NOS.120 & 121/HYD/2019 (ARISING OUT OF ITA NOS.1639 & 1640/HYD/2017 ASSESSMENT YEAR: 2007-08 SHRI M. CHANDRA SEKHAR GOUD, HYDERABAD PAN:AHFPG5179A VS. INCOME TAX OFFICER WARD 7(2) HYDERABAD (APPELLANT) (RESPONDENT) ASSESSEE BY: SRI G.V.S. NAGESWARA RAO REVENUE BY : SRI D.G.P. ANAND, DR DATE OF HEARING: 17/01/2020 DATE OF PRONOUNCEMENT: 17/01/2020 ORDER BOTH THE MISCELLANEOUS APPLICATIONS ARE FILED BY TH E ASSESSEE AGAINST THE ORDER OF THE TRIBUNAL DATED 22 .03.2019 WHEREIN THE ASSESSEES APPEALS FOR THE A.YS 2007-08 & 2008-09 AGAINST THE ASSESSMENT U/S 144 R.W.S. 147 OF THE AC T AND THE PENALTY ORDER U/S 271(1)(C) WERE DISMISSED FOR NON -APPEARANCE OF THE ASSESSEE OR HIS AUTHORIZED REPRESENTATIVE. THE ASSESSEE HAS FILED THE M.AS UNDER RULE 24 OF THE I.T.A.T RULES S EEKING RECALL OF THE ORDER OF THE TRIBUNAL. 2. IT IS SUBMITTED THAT THE ASSESSEE WAS NOT WELL D URING THE RELEVANT PERIOD AND THEREFORE, HE COULD NOT APP EAR BEFORE THE TRIBUNAL ON THE DATE FIXED FOR HEARING. TAKING THE SAME INTO CONSIDERATION AND IN VIEW OF RULE 24 OF THE ITAT RU LES, THE ORDER OF THE TRIBUNAL DATED 22.3.2019 IS RECALLED AND THE APPEAL IS FIXED FOR HEARING ON 28.01.2020. AS THE DATE HAS BEEN ANN OUNCED IN MA NOS 120 AND 121 OF 2019 M CHANDRA SEKHAR GOUD HY DERABAD. PAGE 2 OF 2 THE OPEN COURT IN THE PRESENCE OF BOTH THE PARTIES, NO FRESH NOTICE NEED BE GIVEN. 3. IN THE RESULT, M.AS FILED BY THE ASSESSEE ARE AL LOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 17 TH JANUARY, 2020. SD/- (P. MADHAVI DEVI) JUDICIAL MEMBER HYDERABAD, DATED 17 TH JANUARY, 2020. VINODAN/SPS COPY TO: 1 SHRI M CHANDRA SEKHAR GOUD, D.NO.13-1-80 R.K. PET , MANGALHATT, HYDERABAD 2 ITO WARD 7(2) HYDERABAD 3 CIT (A)-3 HYDERABAD 4 PR. CIT 3 HYDERABAD 5 THE DR, ITAT HYDERABAD 6 GUARD FILE BY ORDER