Nagaraj Kurapati , Hyderabad V. Income Tax Officer, Ward-4(1), Hyderabad

MA 136/Hyd/2019

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 7555 (ITAT-HYDERABAD)
• Duration Of Justice: 22 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 17-01-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB-B
• Next Hearing Date: 17-01-2020
• Assessment Year: misc
• Appeal Filed On: 26-12-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: D G P ANAND

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH B, HYDERABAD BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER MA NO.136/HYD/2019 (IN ITA NO.2354/HYD/2018) ASSESSMENT YEAR: 2013 - 14 NAGARAJ KURAPATI, HYDERABAD. PAN: AKFPK 5953 K VS. INCOME TAX OFFICER, WARD - 4(1), HYDERABAD. (APPELLANT) (RESPONDENT) ASSESSEE BY: SRI A.S.R.S.S. SIVA PRASAD REVENUE BY: SRI D.G.P. ANAND, DR DATE OF HEARING: 17/01/2020 DATE OF PRONOUNCEMENT: 17/01/2020 ORDER PER A. MOHAN ALANKAMONY, AM.: THIS MISCELLANEOUS APPLICATION IS FILED BY THE ASSESSEE SEEKING RECALL OF THE TRIBUNAL ORDER DATED 03/07/2019 PASSED IN ITA NO. 2354/HYD/2018. 2. AT THE OUTSET, THE LD. AR DREW OUR ATTENTION TO THE AFFIDAVIT FILED BY THE ASSESSEE WHEREIN THE ASSESSEE EXPLAINED THE REASON FOR NON - APPEARANCE BEFORE THE TRIBUNAL ON THE DATE OF HEARING IE., 03/07/2019 AND THE SAME IS EXTRACTED HEREIN BELOW FOR REFERECE : - 2 2. IN THE MONTH OF FEBRUARY 2019 MY SISTER SMT. MANJULA WAS DIAGNOSED WITH CANCER, WHO LATER EXPIRED ON 30/10/2019. 3. I SUBMIT DURING THE RELEVANT PERIOD ALL OUR FAMILY MEMBERS WERE MOSTLY AWAY FROM HOUSE TO ATTEND MY AILING SISTER AND THUS FOR MOST PART OF THE TIME THE HOUSE WAS UNDER LOCK AND KEY. THE HONBLE TRIBUNAL IN ITS ORDER DATED 03/07/2019 OBSERVED THAT TWO NOT ICES WERE SENT BY REGISTERED POST I.E., ON 08/03/2019 AND 03/05/2019, TO INFORM ABOUT THE DEFECTS IN FILING THE APPEAL AND ALSO TO INFORM THE DATES OF HEARING, BUT UNFORTUNATELY THOSE TWO NOTICES COULD NOT BE SERVED ON US BECAUSE OF THE FAMILY CALAMITY. T HUS, I WAS NOT AWARE OF THE DATE FIXED FOR HEARING OF APPEAL AS WELL AS FOR CURING OF DEFECTS. THE TRIBUNAL HOWEVER DISMISSED THE APPEAL EX - PARTE. 4. I HUMBLY SUBMIT THAT NON - APPEARANCE ON MY PART IS NEITHER WILFUL NOR WANTON BUT DUE TO CIRCUMSTANCES STAT ED HEREIN ABOVE. 3. AFTER HEARING BOTH SIDES AND PERUSING THE SUBMISSION OF THE ASSESSEE FOR NON - APPEARANCE ON THE DATE OF HEARING, WE FIND THAT THE ASSESSEE HAD SUFFICIENT CAUSE FOR NON - APPEARANCE ON THE EARLIER OCCASION. THEREFORE, IN THE INTEREST OF J USTICE, WE HEREBY RECALL THE ORDER OF THE TRIBUNAL DATED 03/07/2019 AND POST THE APPEAL FOR HEARING ON 14/07/2020. SINCE THE DATE OF HEARING IS PRONOUNCED IN THE OPEN COURT, NO SEPARATE NOTICES WILL BE ISSUED. 4. IN THE RESULT, MA FILED BY THE ASSESSEE I S ALLOWED . PRONOUNCED IN THE OPEN COURT ON 17 TH JANUARY, 2020 . SD/ - SD/ - (P. MADHAVI DEVI) ( A. MOHAN ALANKAMONY ) JUDICIAL MEMBER ACCOUNTANT MEMBER HYDERABAD, DATED: 17 TH JANUARY, 2020. 3 OKK COPY TO: - 1) NAGARAJ KURAPATI, H.NO.1 - 2 - 597/20/4, 2 ND FLOOR, LOWER TANK BUND, DOMALAGUDA, HYDERABAD 500 029. 2) INCOME TAX OFFICER, WARD - 4(1), HYDERABAD. 3) THE CIT(A) - 7, HYDERABAD 4) THE PR. CIT - 7, HYDERABAD 5) THE DR, ITAT, HYDERABAD 6) GUARD FILE