Feroz Ali Bhai Jeevani, Hyderabad V. ITO, Ward-8(2), Hyderabad

MA 145/HYD/2013

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 1103 (ITAT-HYDERABAD)
• Duration Of Justice: 4 month(s) 28 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 25-10-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2008-2009
• Appeal Filed On: 28-05-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: G KOMAL KISHORE
• Assessee Lawyers: S RAVI

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH A, HYDERABAD BEFORE SHRI B. RAMAKOTAIAH, ACCOUNTANT MEMBER AND SHR I SAKTIJIT DEY, JUDICIAL MEMBER M.A. NO.145/HYD/2013 (IN ITA NO.1718/HYD/2012) : ASST. YEAR: 2008-09 FEROZ ALI BHAI JEEVANI, HYDERTABAD. (PAN AHNPJ 2934 L) V/S- ITO, WARD - 8(2), HYDERABAD. (APPLICANT) (RESPONDENT) APPLICANT BY : SHRI. S. RAVI RESPONDENT BY : S MT. G. KOMAL KISHORE DATE OF HEARING: 25-102013. DATE OF PRONOUNCEMENT: 25 -10-2013 O R D E R PER SAKTIJIT DEY,JUDICIAL MEMBER: BY THIS MISC. APPLICATION, THE ASSESSEE IS SEEKING THE TRIBUNAL TO RECALL ITS ORDER PASSED IN ITA NO.1718/HYD/201 2 DATED 13 TH MAY, 2013 PERTAINING TO THE ASSESSMENT YEAR 2008-09. . 2. THE ASSESSEE SUBMITTED THAT THE NOTICE OF POSTI NG THE CASE FOR HEARING ON 13-5-2013 HAS NOT BEEN RECEIVED BY THE ASSESSEE AND HENCE THE ASSESSEE/AUTHORIZED REPRESENTA TIVE COULD NOT APPEAR BEFORE THE TRIBUNAL. IN VIEW OF THE ABO VE, THE ASSESSEE-PETITIONER COULD NOT INFORM HIS AUTHORIZED REP RESENTATIVE TO APPEAR ON HIS BEHALF ON THE DATE OF HEARING. HEN CE, THERE WAS A LAPSE ON THE PART OF THE ASSESSEE. IT IS FURTHE R SUBMITTED THAT THE ASSESSEE IS FULLY INTERESTED IN PROSECUTING THE A PPEAL FILED BY M.A.NO.145 OF 2013 FEROZ ALIBHAI JEEVANI, HYD. ======================= 2 HIM BEFORE THE TRIBUNAL. THE NON-APPEARANCE OF THE A SSESSEE OR ASSESSEES REPRESENTATIVE WHEN THE APPEAL WAS CALLED ON FOR HEARING ON 13-5-2013 WAS FOR THE REASONS OF INADVERTEN T OMISSION AS STATED IN ITS PETITION AND NOT DUE TO LACK OF IN TEREST IN PROSECUTING THE APPEAL. 3. ON THE OTHER HAND, THE LEARNED DEPARTMENTAL REPRESENTATIVE OPPOSED THE CONTENTIONS OF THE LEARNE D COUNSEL FOR THE ASSESSEE AND NOT AGREED WITH THE RECALLING OF THE TRIBUNAL ORDER IN THE INSTANT CASE. 4. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS AND PERUSED THE MATERIAL AVAILABLE ON RECORD. AFTER CONSIDERING THE TOTALITY OF FACTS AND THE CIRCUMSTANCES OF THE CASE, WE FIND TH AT THE ASSESSEE WAS PREVENTED BY SUFFICIENT CAUSE FOR NON APPEARANCE ON THE DATE OF HEARING OF THIS APPEAL. THEREFORE, IN THE INTEREST S OF JUSTICE, WE RECALL OUR ORDER DATED 13 TH MAY, 2013 PASSED IN ITA NO.1718/HYD/2012 AND DIRECT THE REGISTRY TO FIX THIS APPE AL FOR FRESH HEARING ON 08-01-2014. THERE IS NO NECESSITY OF SERVING NOTICES TO THE PARTIES IN THIS REGARD. THIS ORDER OF TH E TRIBUNAL MAY BE TREATED AS NOTICE OF HEARING AND NO SEPARATE NOTIC ES MAY BE SERVED TO THE PARTIES CONCERNED. WE DIRECT ACCORDINGL Y. M.A.NO.145 OF 2013 FEROZ ALIBHAI JEEVANI, HYD. ======================= 3 5. IN THE RESULT, THE MISCELLANEOUS APPLICATION FIL ED BY THE ASSESSEE STANDS ALLOWED. ORDER WAS PRONOUNCED IN THE COURT ON 25-10-2013 S D/ - B. RAMAKOTAIAH SD/- SAKTIJIT DEY ACCOUNTANT MEMBER JUDICIAL MEMBER. DATED: 25-10-2013. COPY FORWARDED TO: 1. SRI FIROZ ALIBHAI JEEVANI, 2-4-65/D ROSHINI BUILDING , UPPERPALLI, RAJEMNDRA NAGAR, RR DISTT. HYDERABAD. 2. 3. 4 5. JMR* ITO, WARD-8(2), HYDERABAD. CIT (A)-III, HYDERABAD. CIT-II, AP, HYDERABAD. THE DR, ITAT, HYDERABAD. M.A.NO.145 OF 2013 FEROZ ALIBHAI JEEVANI, HYD. ======================= 4