P. Narasimha Reddy, Hyderabad V. Dy.CIT, Central Circle-2, Hyderabad

MA 137/HYD/2013

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 0547 (ITAT-HYDERABAD)
• Duration Of Justice: 1 month(s) 25 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 21-06-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2007-2008
• Appeal Filed On: 26-04-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: AMISHA S GUPT
• Assessee Lawyers: P MURALIKRISHNA
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH B', HYDERABAD BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI SAKTIJIT DEY, JUDICIAL MEMBER MA NO. 136/HYD/2013 IN ITA NO. 503/HYD/2011 ASSESSMENT YEAR 2006-07 MA NO. 137/HYD/2013 IN ITA NO. 504/HYD/2011 ASSESSMENT YEAR 2007-08 SRI P. NARASIMHA REDDY NACHARAM, HYDERABAD PAN: ADYPP 7532K VS. THE DCIT CENTRAL CIRCLE-2 HYDERABAD APPELLANT RESPONDENT APPELLANT BY: SRI P. MURALI KRISHNA RESPONDENT BY: SMT. AMISHA S. GUPT DATE OF HEARING: 2 1 .0 6 .2013 DATE OF PRONOUNCEMENT: 2 1 .0 6 .2013 O R D E R PER CHANDRA POOJARI, AM: BY THE ABOVE MISCELLANEOUS APPLICATIONS (MAS) THE ASSESSEE IS SEEKING RECALL OF EX-PARTE ORDER OF THE TRIBUNAL IN ITA NOS. 503 & 504/HYD/2011 DATED 20 TH JUNE, 2011 WHEREIN THE TRIBUNAL DISMISSED APPEALS OF THE ASSESSEE FOR WANT OF PROSECUTION. 2. THE LEARNED AR SUBMITTED THAT THE ASSESSEE ENTRUSTE D THE MATTER OF FILING THE APPEALS TO THE CHARTERED ACCOU NTANT WHO APPEARED BEFORE THE CIT(A)-I, HYDERABAD. THE ASSES SEE WAS UNDER THE BONA-FIDE BELIEF THAT THE CHARTERED ACCOU NTANT WHO HAD PREPARED AND FILED THE APPEALS BEFORE THE TRIBU NAL WOULD TAKE CARE OF PROCEEDINGS BEFORE THE TRIBUNAL. BUT THE CHARTERED ACCOUNTANT DID NOT DO THE NEEDFUL. THERE IS NO NEG LIGENCE ON MA NOS. 136 & 137/HYD/2013 SRI P. NARASIMHA REDDY ======================= 2 THE PART OF THE ASSESSEE AND THE ASSESSEE IS VERY M UCH INTERESTED TO CONTEST HIS APPEALS. THE LEARNED AR, ACCORDINGLY, PRAYED THAT THE EX-PARTE ORDER OF THE TRIBUNAL BE R ECALLED AND ONE MORE OPPORTUNITY MAY BE GIVEN TO THE ASSESSEE T O PRESENT HIS CASE BEFORE THE TRIBUNAL. 3. THE LEARNED DR DID NOT RAISE ANY SERIOUS OBJECTION FOR THE PROPOSITION OF THE AR. 4. WE HAVE HEARD BOTH THE PARTIES AND PERUSED THE MATE RIAL ON RECORD. WE ARE SATISFIED WITH THE REASONS GIVEN BY THE ASSESSEE AND WE UNDERSTAND THAT THE ASSESSEE IS PRE VENTED BY REASONABLE CAUSE. WE, THEREFORE, RECALL THE EX-PAR TE ORDER OF THE TRIBUNAL IN ITA NOS. 503 & 504/HYD/2011 DATED 20.6. 2011 AND THE APPEALS OF THE ASSESSEE ARE RESTORED ON THE FIL E OF THE TRIBUNAL. THE NEXT HEARING OF THE APPEALS WILL BE O N 15.10.2013. NO NOTICE OF HEARING SHALL BE SENT TO THE PARTIES A ND THIS ORDER ITSELF WOULD SERVE AS NOTICE OF HEARING. 5. IN THE RESULT, BOTH THE MAS OF THE ASSESSEE ARE ALL OWED. ORDER PRONOUNCED IN THE OPEN COURT ON 21 ST JUNE, 2013. SD/ - (SAKTIJIT DEY) JUDICIAL MEMBER SD/ - (CHANDRA POOJARI) ACCOUNTANT MEMBER HYDERABAD, DATED 21 ST JUNE, 2013 TPRAO COPY FORWARDED TO: 1 . SRI P. NARASIMHA REDDY, STREE NO. 2, BHAVANI NAGAR, NACHARAM, RANGA REDDY DIST. 2. THE DCIT, CENTRAL CIRCLE - 2, HYDERABAD. 3 . THE CIT(A) - I , HYDERABAD. 4. THE CIT (CENTRAL) , HYDERABAD. 5 . THE DR ' B ' BENCH, ITAT, HYDERABAD