V. Ramachandra Rao, Hyderabad V. DCIT, Central Circle-6, Hyderabad

MA 141/HYD/2012

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 9693 (ITAT-HYDERABAD)
• Duration Of Justice: 6 month(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 14-12-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: misc
• Appeal Filed On: 14-06-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: VIDISHA KALRA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH B, HYDERABAD BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. ASHA VIJAYARAGHAVAN, JUDICIAL MEMBER M.A. NOS. 141 & 142/HYD/2012 (IN M.A. NOS. 45/H/12 & 247/H/11 IN ITA NO. 1052/HY D/2011 AND M.A. NOS. 465/H/12 & 248/H/11 IN ITA NO. 1053/HYD/2 011 ) ASSESSMENT YEARS : 2006-07 AND 2007-08) V. RAMACHANDRA RAO, APPLICANT HYDERABAD. VS. DY. COMMISSIONER OF INCOME-TAX, RESPONDENT CENTRAL CIRCLE 6, HYDERABAD. APPLICANT BY : SHRI G.V.N. HARI RESPONDENT BY : SMT. VIDISHA KALRA DATE OF HEARING : 23/11/2012 DATE OF PRONOUNCEMENT : 14 /12/2012 ORDER PER ASHA VIJAYARAGHAVAN, J.M.: THIS MISCELLANEOUS APPLICATIONS FILED BY THE ASSESS EE ARISE OUT OF THE ORDER OF ITAT B BENCH, HYDERABAD BENCHES, HYDERABAD, IN ITA NOS. 1052 & 1053/HYD/2011, DATED 12/09/2011. 2. IN THE MISCELLANEOUS APPLICATIONS, THE ASSESSEE STATED THAT THESE MISCELLANEOUS APPLICATIONS WERE FILED SEEKING RECALL OF THE ORDER DTD. 12 TH SEPTEMBER, 2011 IN ITA NOS. 1052 & 1053/HYD/2011, FOR THE ASSESSMENT YEARS 2006-07 AND 2007-08 WHEREIN THE APPEALS FILED BY THE ASSESSEE WERE DISM ISSED IN LIMINE DUE TO NON APPEARANCE OF THE ASSESSEE ON THE DATE O F HEARING. IT WAS FURTHER STATED THAT AFTER RECEIVING THESE ORDER S, THE APPLICANT MADE TWO ATTEMPTS TO EXPLAIN THE REASONS FOR NON-AP PEARANCE BY FILING MISCELLANEOUS PETITIONS, WHICH WERE DISMISSE D EX-PARTE. THE FOLLOWING ARE THE DETAILS OF THESE TWO MISCELLANEOU S APPLICATIONS: M.A. NOS. 141 & 142/HYD/12 SHRI V. RAMACHANDRA RAO 2 M.P. NO. 247 & 248/H/11 M.P.NO. 45&46/H/12 DATE OF FILING 09/12/2011 05/03/2011 DATE OF HEARING 20/01/2012 20/04/2012 RESULT DISMISSED EX-PARTE DISMISSED EX-PARTE REASON FOR NON-APPEARANCE NOTICE NOT RECEIVED NOTICE RECD. ON 23/4/12 3. THUS, IT WAS STATED THAT ON BOTH THE ABOVE OCCAS IONS THE APPLICANT COULD NOT GET THE OPPORTUNITY TO EXPLAIN THE REASONS FOR NON-APPEARANCE ON 12 TH SEPTEMBER, 2011. THEREFORE, THE APPLICANT FILED MISCELLANEOUS APPLICATIONS ONCE AGAIN IN ORD ER TO EXPLAIN THE REASONS FOR NON-APPEARANCE ON 12 TH SEPTEMBER, 2011 AND THEREBY SEEK RECALL OF THE SAID APPEALS. AT THE TIME OF FIL ING THESE PETITIONS, THE APPLICANT ENCLOSED COPIES OF NOT ONLY THE ORDER DATED 12 TH SEPTEMBER, 2011 BUT ALSO THE ORDERS DT. 20 TH JANUARY, 2012 AND 20 TH APRIL, 2012 DISMISSING THE MISCELLANEOUS APPLICATI ONS FILED ON THE EARLIER TWO OCCASIONS. WHEN THESE MISCELLANEOUS APPLICATIONS FILED ON 14 TH JUNE, 2012 CAME UP FOR HEARING ON 31 ST AUGUST, 2012, THE HONBLE ITAT EXPRESSED A VIEW THAT THE MISCELLA NEOUS APPLICATIONS ARE DEFECTIVE IN AS MUCH AS THEY APPEA R TO HAVE BEEN FILED AGAINST THE ORDERS DISMISSING THE EARLIER MIS CELLANEOUS APPLICATIONS WHICH IS NOT PERMITTED UNDER LAW AND H ENCE DIRECTED THE APPLICANT TO FILE REVISED MISCELLANEOUS APPLICA TIONS. ACCORDINGLY, THE APPLICANT FILED ON 20 TH SEPTEMBER, 2012 THE REVISED MISCELLANEOUS APPLICATIONS SEEKING RECALL OF THE OR DER DATED 12 TH SEPTEMBER, 2011 IN ITA NOS. 1052&1053/H/2011. 4. WE HAVE HEARD BOTH THE PARTIES AND PERUSED THE R ECORD. WE FIND THAT THE APPLICANT NOW FILED M.AS. NO. 141 & 1 42/HYD/2011 AGAINST THE ORDER DATED 12 TH SEPTEMBER, 2011 IN ITA NOS. 1052 & 1053/HYD/2011 SEEKING RECALL OF THE SAID ORDER, IN ORDER TO GET AN OPPORTUNITY TO ADVANCE HIS ARGUMENTS ON MERITS IN T HE SAID APPEALS. TO THIS EFFECT, THE ASSESSEE FILED AN AFFI DAVIT AFFIRMING THE M.A. NOS. 141 & 142/HYD/12 SHRI V. RAMACHANDRA RAO 3 FACTS MENTIONED IN THE M.AS. FOR NON APPEARANCE ON THE DATE OF HEARING. WE ARE SATISFIED WITH THE REASONS FILED BY THE APPLICANT AND RECALL THE ORDER DATED 12/09/2011 PASSED EX-PAR TE IN ITA NOS. 1052 & 1053/HYD/2011. THE REGISTRY IS DIRECTED TO F IX THE DATE OF HEARING OF THESE APPEALS IN THE DUE COURSE OF TIME. 5. IN THE RESULT, BOTH THE MISCELLANEOUS APPLICATIO NS ARE ALLOWED. PRONOUNCED IN THE OPEN COURT ON 14/12/2012. SD/- SD/- (CHANDRA POOJARI) (ASHA VIJAYARAGH AVAN) ACCOUNTANT MEMBER JUDICIAL MEMBE R HYDERABAD, DATED: 14 TH DECEMBER, 2012 KV COPY TO:- 1) SHRI V. RAMACHANDRA RAO, 8-2-8-2-686/8/2, ROAD NO. 12, BANJARA HILLS, HYDERABAD 500034. 2) DCIT, CENTRAL CIRCLE 6, HYDERABAD. 3) THE CIT (A)-I, HYDERABAD 4) THE CIT, CENTRAL, HYDERABAD 5) THE DEPARTMENTAL REPRESENTATIVE, I.T.A.T., HYD ERABAD.