Sri Lakshmi Mannam , Hyderabad V. Income Tax Officer, Ward-6(1), Hyderabad

MA 128/Hyd/2019

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 1696 (ITAT-HYDERABAD)
• Duration Of Justice: 1 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 29-11-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB-A
• Assessment Year: 2015-2016
• Appeal Filed On: 28-11-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: D. MOMALI KRISHNA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH A, HYDERABAD BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER M.A. NO.128/HYD/2019 (IN ITA NO.913/HYD/2019) ASSESSMENT YEAR: 2015 - 16 SMT. SRI LAKSHMI MANNAM, HYDERABAD. PAN: BWLPM 4941 G VS. INCOME TAX OFFICER, WARD - 6(1), HYDERABAD. (APPELLANT) (RESPONDENT) ASSESSEE BY: SRI A. SRINIVAS REVENUE BY: SMT. D. MOMALI KRISHNA, DR DATE OF HEARING: 29/11/2019 DATE OF PRONOUNCEMENT: 29/11/2019 ORDER PER A. MOHAN ALANKAMONY, AM.: THIS MISCELLANEOUS APPLICATION IS FILED BY THE ASSESSEE SEEKING RECALL OF THE TRIBUNALS ORDER DATED 20/09/2019 . 2. AT THE OUTSET, THE LEARNED COUNSEL FOR THE ASSESSEE SUBMITTED THAT THE ASSESSEES APPEAL WAS DISMISSED BY THE TRIBUNAL DUE TO NON - APPEARAN CE AND FAILURE TO RECTIFY THE DEFECTS. LD. AR FURTHER DREW OUR ATTENTION TO THE AFFIDAVIT FILED BY THE ASSESSEE, WHEREIN IT WA S S TATED THAT THE NOTICE FOR POSTING AND DEFECTS WAS SERVED ON THE ADDRESS GIVEN IN 2 THE FORM NO.36. UNFORTUNATELY, DURING THAT PERIOD, I HAD SHIFTED FROM THERE BECAUSE OF ILL HEALTH OF MY HUSBAND SRI M V SUBBA RAO AND MOVED TO GUNTUR AT THE ADDRESS FIRST GIVEN HEREINABOVE AND THE HOUSE AT HYDERABAD WAS LOCKED. THEREFORE, THE NOTICES WER E NOT KNOWN TO ME. IT WAS THEREFORE ARGUED THAT THE COUNSEL OF THE ASSESSEE COULD NOT APPEAR BEFORE THE BENCH ON THE DATE OF HEARING. THE LD. AR FURTHER PLEADED BEFORE US THAT THE ASSESSEE IS VERY KEEN TO PURSUE ITS APPEAL AND ON MERITS , THE ASSESSEE HAS A STRONG CASE IN ITS FAVOUR, THEREFORE ONE MORE OPPORTUNITY MAY BE PROVIDED TO THE ASSESSEE TO RECTIFY THE MISTAKES POINTED OUT BY THE REGISTRY . ON THE OTHER HAND, LD. DR STRONGLY OBJECTED TO THE SUBMISSIONS OF THE LD. AR . 3. WE HAVE PERUSED THE AFFIDAVI T FILED BY THE ASSESSEE STATING THE REASONS FOR NON - APPEARANCE ON THE LAST DATE OF HEARING IE., 20/09/2019 AND TAKING INTO CONSIDERATION OF THE SUBMISSIONS MADE BY THE LD. AR , IN THE INTEREST OF JUSTICE, WE HEREBY RECALL THE ORDER OF THE TRIBUNAL DATED 20/ 09/2019 AND POST THE APPEAL FOR HEARING ON 19/05/2020 . WE ALSO HEREBY DIRECT THE ASSESSEE TO RECTIFY THE DEFECTS POINTED OUT BY THE REGISTRY BEFORE THE NEXT OF HEARING . SINCE THE DATE OF HEARING HAS BEEN ANNOUNCED IN THE OPEN COURT IN THE PRESENCE OF BOT H THE PARTIES, NOTICE NEED NOT BE ISSUED. 3 4. IN THE RESULT, MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE IS ALLOWED . PRONOUNCED IN THE OPEN COURT ON 29 TH NOVEMBER , 2019. SD/ - SD/ - (P. MADHAVI DEVI) ( A. MOHAN ALANKAMONY ) JUDICIAL MEMBER ACCOUNTANT MEMBER HYDERABAD, DATED: 29 TH NOVEMBER , 2019. OKK COPY TO: - 1) SMT. SRI LAKSHMI MANNAM, H.NO.4 - 2 - 34/2, NAVABHARAT NAGAR, 4 TH LANE, GUNTUR. ANDHRA PRADESH 522006. 2) ITO, WARD - 6(1), 6 TH FLOOR, IT TOWERS, A.C. GUARDS, HYDERABAD. 3) THE CIT(A) - 6, HYDERABAD 4) THE PR. CIT - 6 , HYDERABAD 5) THE DR, ITAT, HYDERABAD 6) GUARD FILE