Kamalnarayan Kishanlal Mandhani (HUF), Nirmal V. Income Tax Officer, Ward-1, Nirmal

MA 127/Hyd/2019

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 3176 (ITAT-HYDERABAD)
• Duration Of Justice: 10 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 29-11-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB-A
• Next Hearing Date: 29-11-2019
• Assessment Year: 2014-2015
• Appeal Filed On: 19-11-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 201

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD A BENCH : HYDERABAD BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER M.A. NO. 12 7 /HYD./2019 (ARISING OUT OF ITA NO. 1152 /HYD./201 8 ) A.Y. 201 4 - 15 KAMALNARAYAN KISHANLAL MANDHANI VS. ITO, WARD 1 NIRMAL NIRMAL PAN: AA BHM4805L (APPELLANT) (RESPONDENT) FOR ASSESSE : SHRI TEJ PRAKASH TASHNIWALA , A.R. FOR REVENUE : SMT. K.J. DIVYA, D.R. DATE OF HEARING : 29/11/19 DATE OF PRONOUNCEMENT : 29 / 11 /19 O R D E R PER SMT. P. MADHAVI DEVI, J.M. THIS APPLICATION IS FILED BY ASSESSEE SEEKING RECALL OF ORDER OF THE TRIBUNAL DATED 14.6.19 DISMISSING ASSESSEES APPEAL FOR NON - PROSECUTION AND FOR NON - RECTIFICATION OF DEFECTS. 2. THE LD.COUNSEL FOR THE ASSESSEE SUBMITTED THAT THE ASSESSEE HAD IN FACT RECTIFIED THE DEFECTS AND THE NON - APPEARANCE ON THE DATE OF HEARING WAS NOT WILFUL OR DELIBERATE BUT WAS FOR BONAFIDE REASONS WHICH WERE BEYOND CONTROL OF THE ASSESSEE . HE ALSO SUBMITTED A COPY OF THE ACKNOWLEDGEMENT TO PROVE THAT THE DEFECTS POINTED OU T BY REGISTRY HAVE BEEN RECTIFIED. 3. TAKING THE SAME INTO CONSIDERATION, WE ARE INCLINED TO RECALL THE ORDER M.A.NO.12 7 /HYD/2019 AY:201 4 - 15 KAMALNARAYAN KISHANLAL MANDHANI, NIRMAL 2 OF THE TRIBUNAL DATED 14.6.2019 AND THE APPEAL IS FIXED FOR HEARING ON 19.5.2020 . SINCE THE DATE OF HEARING IS ANNOUNCED IN OPEN COURT IN THE PRESENCE OF BOTH THE PARTIES, NO SEPARATE NOTICE IS TO BE GIVEN. 4. IN THE RESULT, THE MISC. APPLICATION FILED BY THE ASSESSE IS ALLOWED. PRONOUNCED IN THE OPEN COURT ON 29 /1 1 /2019. SD/ - SD/ - (A. MOHAN ALANKAMONY) (P. MADHAVI DEVI) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 29/ 1 1 /2019. *GMV COPY FORWARDED TO: 1. KAMALNARAYAN KISHANLAL MANDHANI (HUF) C/O TEJPRAKASH TOSHNIWAL, ADVOCATE, 4 - 1 - 6/B/4, RAMKOTE, HYDERABAD 500 095 . 2. ITO, WARD 1, NIRMAL . 3. CIT(A) - 5 , HYDERABAD . 4. PR. CIT - 5 , HYDERABAD. 5. D.R. ITAT HYDERABAD. 6. GUARD FILE // C O P Y // M.A.NO.12 7 /HYD/2019 AY:201 4 - 15 KAMALNARAYAN KISHANLAL MANDHANI, NIRMAL 3 1. DRAFT DICTATED ON 29/11/19 2. DRAFT PLACED BEFORE THE AUTHOR 29/11/19 3. DRAFT PLACED BEFORE THE SECOND MEMBER 4. DRAFT APPROVED BY SECOND MEMBER 5. APPROVED DRAFT COMES TO SRPS 6. KEPT FOR PRONOUNCEMENT 7. FILE SENT TO BENCH CLERK