Shri. K. Jagdish Reddy, Hyderabad V. Dy.CIT, Central Circle-2, Hyderabad

MA 130/HYD/2013

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 0564 (ITAT-HYDERABAD)
• Duration Of Justice: 1 month(s) 20 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 07-06-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2005-2006
• Appeal Filed On: 17-04-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: PHANI RAJU
• Assessee Lawyers: K A SAI PRASAD
• Keywords: Reasonable cause
• Section: 6

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH B', HYDERABAD BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT ASHA VIJAYARAGHAVAN, JUDICIAL MEMBE R MISC. APPLN. NO.130/HYD/2013 (IN ITA NO.1419/HYD/11) : ASSTT. YEAR 2005-06 SHRI P.JAGADISH REDDY, HYDERABAD ( PAN - AAGHR 0701 M ) V/S. DY. COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE 2, HYDERABAD (APPLICANT) (RESPONDENT) APPLICANT BY : SHRI K.A.SAI PRASAD RESPONDENT BY : SHRI PHANI RAJU DR DATE OF HEARING 07.06.2013 DATE OF PRONOUNCEMENT 07.06.2013 O R D E R PER CHANDRA POOJARI, ACCOUNTANT MEMBER: BY THIS MISCELLANEOUS APPLICATION, ASSESSEE HAS R EQUESTED FOR RECALLING THE EX-PARTE ORDER OF THE TRIBUNAL DA TED 24.7.2012 IN APPEAL, ITA NO.1419/HYD/2011 OF THE ASSESSEE, FOR T HE ASSESSMENT YEAR 2005-06. 2. IT IS STATED IN THIS APPLICATION ACCOMPANIED B Y THE AFFIDAVIT OF THE ASSESSEE THAT THERE WAS CHANGE IN HIS ADDRES S, AND HE DID NOT RECEIVE NOTICE OF HEARING OF THE APPEAL, AND AS SUC H HE COULD NOT CONTACT HIS CHARTERED ACCOUNTANT, WHO WAS LOOKING A FTER HIS TAXATION MATTERS. IT WAS ONLY SUBSEQUENTLY, WHEN THE REVENU ES APPEALS CAME UP FOR HEARING, THAT HE CAME TO KNOW THAT HIS APPE AL WAS DISMISSED AS NONE APPEARED AT THE TIME OF HEARING. IN THE CI RCUMSTANCES, IT IS MA NO.130/HYD/2013 ( IN ITA NO.1419/.HYD/2011) SHRI P.JAGADISH REDDY, HYDERABAD 2 SUBMITTED THAT NON-APPEARANCE ON BEHALF OF THE ASSE SSEE AT THE TIME OF HEARING WAS UNINTENTIONAL AND FOR BONA-FIDE REAS ONS BEYOND THE CONTROL OF THE ASSESSEE. IT IS ACCORDINGLY PRAYED THAT THE EX-PARTE ORDER OF THE TRIBUNAL DATED 24.7.2012 MAY BE RECALL ED, AND THE APPEAL MAY BE POSTED FOR FRESH HEARING AND DISPOSAL ON MER ITS, AS THE ASSESSEE IS VERY MUCH INTERESTED IN PROSECUTING THE APPEAL. 3. THE LEARNED DEPARTMENTAL REPRESENTATIVE HAS OP POSED THE SUBMISSIONS OF THE LEARNED COUNSEL FOR THE ASSESSEE . 4. WE HAVE HEARD THE PARTIES. IN THE FACTS OF TH E CASE, WE ARE OF THE VIEW THAT THERE WAS REASONABLE CAUSE FOR THE ASSESSEE FOR NOT APPEARING ON THE DATE OF HEARING BEFORE THE TRI BUNAL AND ACCORDINGLY, THE EX-PARTE ORDER OF THIS TRIBUNAL DA TED 24.7.2012 IN ITA NO.1419/HYD/2011, IS RECALLED, AND THE SAID APPEAL IS POSTED FOR FRESH HEARING AND DISPOSAL ON 24.7.2013. AS THE SAID DAT E HAS ALREADY BEEN PRONOUNCED IN THE OPEN COURT, AT THE TIME OF HEARIN G ON THIS APPLICATION, NO SEPARATE NOTICE OF HEARING IS NECES SARY. 5. IN THE RESULT, MISCELLANEOUS APPLICATION OF TH E ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE COURT ON THE CONCLUSION OF HEARING ON THE MISCELLANEOUS APPLICATION ON 07.06.2 013 SD/- SD/- (ASHA VIJAYARAGHAVAN) (CHANDRA POOJARI) JUDICIAL MEMBER ACCOUNTANT MEMBER DT/- 07 TH JUNE, 2013 MA NO.130/HYD/2013 ( IN ITA NO.1419/.HYD/2011) SHRI P.JAGADISH REDDY, HYDERABAD 3 COPY FORWARDED TO: 1. SHRI P.JAGADISH REDDY, 3 - 6 - 547/1, 1 ST FLOOR, STREET NO.7, HIMAYATHNAGAR, HYDERABAD 500 029. 2. DY. COMMISSIONER OF INCOME - TAX CENTRAL CIRCLE 2, HYDERABAD 3. COMMISSIONER OF INCOME - TAX(APPEALS), GUNTUR 4. COMMISSIONER OF INCOME - TAX CENTRAL HYDERABAD 5. DEPARTMENTAL REPRESENTATIVE, ITAT, HYDERABAD. B.V.S.