Abdhulla Khan, Nizamabad, Hyderabad V. ITO, Ward-1, Nizamabad, Nizamabad

MA 14/Hyd/2019

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 9773 (ITAT-HYDERABAD)
• Duration Of Justice: 1 year(s) 23 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 24-09-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB-B
• Next Hearing Date: 20-09-2019
• Assessment Year: 2006-2007
• Appeal Filed On: 31-08-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SUBBA RAJU
• Assessee Lawyers: TEJ PRAKASH TOSHNIWAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES B, HYDERABAD BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER M.A. NO. A.Y. APPLICANT RESPONDENT 13/HYD/2019 (IN ITA NO.1113/H/16) 2006-07 GHULAM MOHD.DASTGIR KHAN, NIZAMABAD [PAN: AUZPK5648R] INCOME TAX OFFICER, WARD-I, NIZAMABAD 14/HYD/2019 (IN ITA NO.1114/H/16) ABDULLAH KHAN, NIZAMABAD [PAN: AEOPK0603F] FOR ASSESSEE : SHRI TEJPRAKASH TOSHNIWAL, AR FOR REVENUE : SHRI SUBBA RAJU, DR DATE OF HEARING : 20-09-2019 DATE OF PRONOUNCEMENT : 24-09-2019 O R D E R PER SMT. P. MADHAVI DEVI, J.M. : BOTH THESE MISCELLANEOUS APPLICATIONS ARE FILED BY THE RESPECTIVE ASSESSEES, SEEKING RECALL OF THE ORDER OF THE TRIBUNAL, DATED 22-02-2018, DISMISSING THE APPEAL OF ASSESSEE F OR NON-PROSECUTION AND PRAYED FOR REHEARING THE APPEALS ON MERITS. IN THE AFFIDAVIT ACCOMPANYING PETITION FILED UNDER RUL E 24 OF ITAT RULES, IT IS STATED THAT THE ASSESSEE WAS OUT OF STATION ON THE DATES OF HEARING AND THEREFORE, COULD NOT INTIMATE HIS C OUNSEL ABOUT THE DATE OF HEARING, WHICH HAS RESULTED IN DISMIS SAL OF THE APPEAL. HE THEREFORE PRAYED FOR RE-CALL OF THE ORDER OF THE TRIBUNAL AND FOR DISMISSAL OF THE APPEAL ON MERITS. 2 M.A. NOS. 13 & 14/HYD/2019 2. LD.DR WAS ALSO HEARD. 3. ON PERUSAL OF THE RECORD, WE FIND THAT ASSESSEE WA S REPRESENTED BY HIS COUNSEL ON A NUMBER OF OCCASIONS AND IT WAS ON 21-02-2018 AND 22-02-2018, THAT NONE APPEARED FOR THE ASSESSEE RESULTING IN THE TRIBUNAL, DISMISSING THE AP PEALS OF BOTH THE ASSESSEES. TAKING THE SAME INTO CONSIDERATION AND R ULE 24 OF ITAT RULES, WE ARE INCLINED TO RECALL THE ORDER OF THE TRIBUNAL AND POST BOTH THE APPEALS FOR HEARING ON 18-03-2020. AS T HE DATE OF HEARING HAS BEEN ANNOUNCED IN THE OPEN COURT IN THE PR ESENCE OF BOTH THE PARTIES, NO FRESH NOTICE NEED BE GIVEN. 4. IN THE RESULT, BOTH THE MISCELLANEOUS APPLICATION AR E TREATED AS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 24 TH SEPTEMBER, 2019 SD/- SD/- ( A. MOHAN ALANKAMONY ) ( P. MADHAVI DEVI ) ACCOUNTANT MEMBER JUDICIAL MEMBER HYDERABAD, DATED 24-09-2019 TNMM 3 M.A. NOS. 13 & 14/HYD/2019 COPY TO : 1. GHULAM MOHD.DASTAGIR KHAN, C/O.TEJPRAKASH TOSHNIWAL, ADVOCATE, 4-1-6/B/4, RAMKOTE, HYDERABAD. 2. ABDHULLA KHAN, C/O.TEJPRAKASH TOSHNIWAL, ADVOCA TE, 4-1-6/B/4, RAMKOTE, HYDERABAD. 3. THE INCOME TAX OFFICER, WARD-1, NIZAMABAD. 4. THE CIT(APPEALS)-5, HYDERABAD. 5. THE PR.CIT-5, HYDERABAD. 6. D.R. ITAT, HYDERABAD. 7. GUARD FILE.