H. Suresh, Hyd, Hyderabad V. ACIT, Circle-3(1), Hyderabad, Hyderabad

MA 125/HYD/2015

• Counselvise Citation: [2016] 124 COUNSELVISE.COM (IT) 3837 (ITAT-HYDERABAD)
• Duration Of Justice: 2 month(s) 12 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 22-01-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 08-01-2016
• Assessment Year: 2008-2009
• Appeal Filed On: 10-11-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: B KURMI NAIDU

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES B : HYDERABAD BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI B. RAMAKOTAIAH, ACCOUNTANT MEMBER M.A.NO.125/HYD/2015 ARISING OUT OF ITA.NO.181/HYD/2015 - ASSESSMENT YEAR 2008-2009 MR. H. SUR ESH HYDERABAD. PAN BACPS7997H VS. ACIT, CIRCLE - 3(1) HYDERABAD. (APPL IC ANT) (RESPONDENT) FOR ASSESSEE : MR. SAMUEL NAGADESI FOR REVENUE : MR. B. KURMI NAIDU DATE OF HEARING : 22 .0 1 .2016 DATE OF PRONOUNCEMENT : 22 .0 1 .2016 ORDER PER SMT. P. MADHAVI DEVI, J.M. BY THIS MA THE ASSESSEE IS SEEKING RECALL OF THE ORDER OF THIS TRIBUNAL DATED 27.08.2015 IN ITA.NO.181/HYD/2015, DISMISSING THE APPEAL IN LIMINE FOR NON-APPEARANCE OF THE ASSESSEE. 2. THE ASSESSEE HAS FILED THE APPLICATION STATING THAT THE AUTHORISED REPRESENTATIVE OF THE ASSESSEE WAS NOT IN A POSITION TO ATTEND THE TRIBUNAL DUE TO MAJ OR SET BACK IN HIS FAMILY DUE TO SUDDEN DEMISE OF SISTER-I N-LAW. HE HAS SUBMITTED THAT ASSESSEES REPRESENTATIVE WAS PREVENTED BY SUFFICIENT CAUSE FOR NON-APPEARANCE BE FORE THE TRIBUNAL AND THEREFORE, THE APPEAL MAY BE RECAL LED FOR 2 MA.NO.125/H/2015 IN ITA.181/H/2015 MR. H. SURESH, HYDERABAD. DISPOSAL ON MERITS. TAKING THE ABOVE FACTS INTO CONSIDERATION, WE ARE SATISFIED THAT THE NON-APPEAR ANCE OF THE LD. COUNSEL FOR THE ASSESSEE, BEFORE THE TRIBUN AL ON THE DATE OF HEARING IS NOT WILLFUL NOR WANTON. WE, THEREFORE, RECALL THE ORDER OF THE TRIBUNAL DATED 27.08.2015 IN ITA.NO.181/HYD/2015 AND DIRECT THE REGISTRY TO POST THE APPEAL FOR HEARING ON 21.04.20 16. AS THE DATE OF HEARING OF THE APPEAL HAS BEEN ANNOUNCE D IN THE OPEN COURT IN THE PRESENCE OF BOTH THE PARTIES, NO FRESH NOTICE FOR HEARING OF THE APPEAL NEED BE GIVE N. MA OF THE ASSESSEE IS ALLOWED. 3. IN THE RESULT, MA OF THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 22.01.2016 SD/- SD/- (B. RAMAKOTAIAH) (SMT. P. MADHAVI DEVI) ACCOUNTANT MEMBER JUDICIAL MEMBER HYDERABAD, DATED 22 ND JANUARY, 2016 VBP/- COPY TO 1. MR. H. SURESH, HYDERABAD. C/O. MR. SAMUEL NAGADESI, CHARTERED ACCOUNTANT, 408, SRI RAMAKRISHNA TOWERS, BESIDES IMAGE HOSPITALS, AMEERPET, HYDERABAD 500 073. 2. THE ACIT, CIRCLE - 3(1), 7 TH FLOOR, B BLOCK, I.T. TOWERS, A.C. GUARDS, HYDERABAD 500 028. 3. CIT(A) - II , HYDERABAD. 4. CIT - III , HYDERABAD. 4. D.R. ITAT B BENCH, HYDERABAD 5. GUARD FILE