Late P. Dilip Kumar, Rep. by P. Bhagya Lakshmi, Hyderabad V. Dy.CIT, Central Circle-6, Hyderabad

MA 133/HYD/2013

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 0823 (ITAT-HYDERABAD)
• Duration Of Justice: 4 month(s) 24 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 27-09-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2008-2009
• Appeal Filed On: 03-05-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: T CHAITNYA KUMAR SRI M H NAIK
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH B', HYDERABAD BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. ASHA VIJAYARAGHAVAN, JUDICIAL MEMBER MA NO. 133/HYD/2013 IN ITA NO. 1383/HYD/2010 AY 2008-09 MA NO. 134/HYD/2013 IN ITA NO. 1384/HYD/2010 AY 2007-08 LATE SRI P. DILIP KUMAR REP. BY SMT. P. BHAGYA LAKSHMI, HYDERABAD PAN: AKXPP2875K VS. THE DEPUTY CIT CENTRAL CIRCLE-6 HYDERABAD APPELLANT RESPONDENT APPELLANT BY: SRI T. CHAITNYA KUMAR RESPONDENT BY: SRI M.H. NAIK DATE OF HEARING: 27 .0 9 .201 3 DATE OF PRONOUNCEMENT: 27.09.2013 O R D E R PER CHANDRA POOJARI, AM: THESE TWO MISCELLANEOUS APPLICATIONS (MAS) ARE BY THE ASSESSEE SEEKING RECALL OF EX-PARTE ORDER OF THE TRIBUNAL IN ITA NOS. 1383 & 1384/HYD/2010 DATED 25.9.2012 FOR A.YS. 2008-09 AND 2007-08. 2. THE LEARNED AR SUBMITTED THAT THE ASSESSEE LATE SRI P. DILIP KUMAR MET WITH AN ACCIDENT AND WAS HOSPITALISED FOR A LONG TIME AND FINALLY PASSED AWAY ON 4.12.2010. FURTHER, WIFE OF THE ASSESSEE SMT. P. BHAGYA LAKSHMI FILED AN AFFIDAVIT STATING THAT SRI P. DILIP KUMAR HAD EXPIRED ON 4.12.2010 AND SHE IS THE SOLE LEGAL HEIR OF THE ASSESSEE TO REPRESENT THESE CASES AND HER TWO CHILDREN VIZ., MS . P. DIKSHA AND MR. SAI CHETANKUMAR ARE MINORS. FURTHER, IT WAS SUBMI TTED BY THE AR THAT AS THE EX-PARTE ORDER WAS PASSED ON A DEAD PERSON W ITHOUT BRINGING THE LEGAL HEIR ON RECORD, THE ORDER OF THE TRIBUNAL MAY BE RECALLED AND THE CASES MAY BE POSTED FOR FRESH HEARING IN THE INTERE ST OF JUSTICE. M A NOS. 133 & 134/HYD/2013 LATE SRI P. DILIP KUMAR ======================== 2 3. THE LEARNED DR HAS NOT RAISED ANY SERIOUS OBJECTION AGAINST THE PROPOSITION OF THE AR. 4. WE HAVE HEARD BOTH THE PARTIES AND PERUSED THE MATE RIAL ON RECORD. ADMITTEDLY, AS SEEN FROM THE AFFIDAVIT FIL ED BY ASSESSEE'S WIFE SMT. P. BHAGYA LAKSHMI AND COPY OF DEATH CERTIFICAT E, SRI P. DILIP KUMAR HAD EXPIRED ON 4.12.2010. THEREFORE, THE ASS ESSEE WAS PREVENTED BY REASONABLE CAUSE IN APPEARING BEFORE T HE TRIBUNAL ON THE SCHEDULED DATE OF HEARING. ACCORDINGLY, THE ORDER OF THE TRIBUNAL DATED 25.9.2012 IS HEREBY RECALLED AND THE ASSESSEE'S APP EALS IN ITA NOS. 1383 & 1384/HYD/2010 ARE HEREBY RESTORED ON THE FILE OF THE ASSESSEE. REGISTRY OF THE TRIBUNAL IS DIRECTED TO POST THESE CASES FOR HEARING ON 21.1.2014. NO NOTICE OF HEARING SHALL BE SENT TO T HE PARTIES AND THIS ORDER WOULD SERVE AS A NOTICE OF HEARING. 5. IN THE RESULT, BOTH THE MAS BY THE ASSESSEE ARE ALL OWED. ORDER PRONOUNCED IN THE OPEN COURT ON 27 TH SEPTEMBER, 2013 SD/ - (ASHA VIJAYARAGHAVAN) JUDICIAL MEMBER SD/ - (CHANDRA POOJARI) ACCOUNTANT MEMBER HYDERABAD, DATED 27 TH SEPTEMBER, 2013 TPRAO COPY FORWARDED TO: 1. LATE SRI P. DILIP KUMAR, C/O. SMT. P. BHAGYA LAKSHM I, 6 - 91, NARSINGI VILLAGE, RAJENDRANAGAR MANDAL, REMAND REPO RT DISTRICT., HYDERABAD. 2. THE DEPUTY COMMISSIONER OF INCOME - TAX, CENTRAL CIRCLE - 6, 7 TH FLOOR, AAYAKAR BHAVAN, NEAR L.B. STADIUM, HYDERABAD . 3 . THE CIT(A) - I, HYDERABAD 4 . THE CIT (CENTRAL), HYDERABAD. 5 . THE DR B BENCH, ITAT, HYDERABAD