M.A.Sami Khan , Hyderabad V. Income Tax Officer, Ward-14(1), Hyderabad

MA 135/Hyd/2019

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 5374 (ITAT-HYDERABAD)
• Duration Of Justice: 1 month(s) 25 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 18-02-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB-B
• Next Hearing Date: 31-01-2020
• Assessment Year: 2013-2014
• Appeal Filed On: 23-12-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R S ARVINDAKSHAN

Judgement Text

MA NO135 OF 2019 MA SAMI KHAN HYDERABAD. PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD B BENCH, HYDERABAD BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER MA NO.135/HYD/2019 (ARISING OUT OF ITA NO.253/HYD/2019) ASSESSMENT YEAR: 2013-14 SHRI M.A. SAMI KHAN, HYDERABAD PAN:BGTPK3094C VS. INCOME TAX OFFICER WARD 14(1) HYDERABAD (APPELLANT) (RESPONDENT) ASSESSEE BY: SRI P.C. YADAV REVENUE BY : SRI R.S. ARVINDAKSHAN, DR DATE OF HEARING: 31/01/2020 DATE OF PRONOUNCEMENT: 18/02/2020 ORDER PER SMT. P. MADHAVI DEVI, J.M. THIS M.A. IS FILED BY THE ASSESSEE SEEKING RECALL O F THE ORDER OF THE TRIBUNAL, DATED 3.7.2019 FOR NON-RECTI FICATION OF THE DEFECTS AND ALSO NON-APPEARANCE AT THE TIME OF HEAR ING. 2. THE LEARNED COUNSEL FOR THE ASSESSEE SUBMITTED T HAT THE ASSESSEE IS A SENIOR CITIZEN AND IS SUFFERING F ROM PARKINSON DISEASE AND SO IS DEPENDENT UPON HOUSE-KEEPING SERV ANT. THEREFORE, THE NON-APPEARANCE OF THE PETITIONER OR HIS REPRESENTATIVE ON 28.06.2019 WAS NEITHER WILLFUL NO R WANTON. IT WAS REQUESTED FOR RECALL OF THE ORDER OF THE TRIBUN AL AND RESTORING THE APPEAL. 3. THE LEARNED DR WAS ALSO HEARD. MA NO135 OF 2019 MA SAMI KHAN HYDERABAD. PAGE 2 OF 2 4. HAVING REGARD TO THE RIVAL CONTENTIONS AND THE M ATERIAL ON RECORD, WE ARE SATISFIED WITH THE REASON GIVEN B Y THE ASSESSEE FOR NON-APPEARANCE ON 28.06.2019 BEFORE THE TRIBUNA L. THEREFORE, WE RECALL THE ORDER OF THE TRIBUNAL AND DIRECT THE ASSESSEE TO RECTIFY THE DEFECTS WITHIN A PERIOD OF ONE MONTH FR OM THE DATE OF RECEIPT OF THIS ORDER. THE APPEAL IS FIXED FOR HEAR ING ON 16.07.2020. SINCE THE DATE OF HEARING HAS BEEN ANNO UNCED IN THE OPEN COURT, NO FRESH NOTICE OF HEARING NEED BE GIVE N. MA IS ACCORDINGLY ALLOWED. 5. IN THE RESULT, M.A. FILED BY THE ASSESSEE IS ALL OWED. ORDER PRONOUNCED IN THE OPEN COURT ON 18 TH FEBRUARY, 2020. SD/- SD/- (A. MOHAN ALANKAMONY) ACCOUNTANT MEMBER (P. MADHAVI DEVI) JUDICIAL MEMBER HYDERABAD, DATED 18 TH FEBRUARY, 2020. VINODAN/SPS COPY TO: 1 SHRI M.A.SAMI KHAN, 8-2-293/82/A/1125, PLOT NO.11 25 ROAD NO.36 JUBILEE HILLS, HYDERABAD 2 ITO WARD 14(1) HYDERABAD 3 CIT (A)-6 HYDERABAD 4 PR. CIT 6 HYDERABAD 5 THE DR, ITAT HYDERABAD 6 GUARD FILE BY ORDER