P.V.Sitaramaswamy Naidu, Hyderabad V. Addl.CIT, Range-8, Hyderabad

MA 154/HYD/2012

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 9036 (ITAT-HYDERABAD)
• Duration Of Justice: 17 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 10-08-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: misc
• Appeal Filed On: 23-07-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: M SRINIVASULU
• Assessee Lawyers: P VINOD
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH B, HYDERABAD BEFORE SMT. ASHA VIJAYARAGHAVAN, JUDICIAL ME MBER AND SHRI D.KARUNAKARA RAO, ACCOUNTANT MEMBER MISC. APPLN. NO.154/HYD/2012 (IN ITA NO.264/HYD/12) : ASSTT. YEAR 2008-09 SHRI P.V.SITARAMASWAMY NAIDU, HYDERABAD ( PAN - AAOPP 7713 J ) V/S ADDL. COMMISSIONER OF INCOME - TAX, RANGE-8, HYDERABAD (APPLICANT) (RESPONDENT) APPLICANT BY : SHRI P.VINOD RESPONDENT BY : SHRI M.SRINIVASULU DATE OF HEARING 10.8.2012 DATE OF PRONOUNCEMENT 10.8.2012 O R D E R PER D.KARUNAKARA RAO, ACCOUNTANT MEMBER: BY THIS MISCELLANEOUS APPLICATION, ASSESSEE HAS R EQUESTED FOR RECALLING THE EX-PARTE ORDER OF THE TRIBUNAL DA TED 29.5.2012 IN ITS CASE FOR THE ASSESSMENT YEAR 2008-09 IN ITA NO.264/ HYD/2012, ON THE GROUND THAT THERE WAS JUSTIFICATION FOR NON-APP EARANCE ON BEHALF OF THE APPELLANT. 2. LEARNED COUNSEL FOR THE ASSESSEE, REITERATING THE AVERMENTS MADE IN THE PRESENT APPLICATION SUBMITTED THAT NO APPEARANCE COULD BE CAUSED BEFORE THE TRIBUNAL AT T HE TIME OF HEARING ON THE DATE FIXED FOR HEARING ON APPEAL, VIZ. 29.5. 2012, SINCE THE AUTHORISED REPRESENTATIVE FOR THE ASSESSEE WAS OUT OF STATION, AND IN FACT, A PETITION PRAYING FOR TIME FOR ADJOURNMENT W AS ALSO MOVED BEFORE THE TRIBUNAL. IT IS THEREFORE, SUBMITTED TH AT THE ASSESSEE HAS NO INTENTION OF NOT PURSUING THE APPEAL, AND HENCE THE EX-PARTE ORDER MA NO.154/HYD/2012 ( IN ITA NO.264/.HYD/2012) SHRI P.V.SITARAMA SWAMY NAIDU, HYDERABAD 2 OF THIS TRIBUNAL BE RECALLED AND THE APPEAL BE POST ED FOR FRESH HEARING AND DISPOSAL ON MERITS. 3. THE LEARNED DEPARTMENTAL REPRESENTATIVE HAS O PPOSED THE SUBMISSIONS OF THE LEARNED COUNSEL FOR THE ASSE SSEE. 4. WE HAVE HEARD THE PARTIES. IN THE FACTS OF TH E CASE, WE ARE OF THE VIEW THAT THERE WAS REASONABLE CAUSE FOR NON-APPEARANCE ON BEHALF OF THE ASSESSEE ON THE DATE OF HEARING BE FORE THE TRIBUNAL AND ACCORDINGLY, THE EX-PARTE ORDER OF THIS TRIBUNA L DATED 29.5.2012 IN ITA NO.264/HYD/2012 IS RECALLED. THE DATE OF HEARI NG ON THE APPEAL OF THE ASSESSEE, BEING ITA NO.264/HYD/2012 IS ANNOUNCE D IN THE OPEN COURT AS 15 TH NOVEMBER, 2012. THERE IS NO NECESSITY FOR SERVING NOTICE OF HEARING ON THE PARTIES SEPARATELY, AND TH IS ORDER ITSELF SHOULD BE TAKEN AS SUCH NOTICE OF HEARING.. 5. IN THE RESULT, MISCELLANEOUS APPLICATION OF TH E ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE COURT ON THE CONCLUSION OF HEARING ON THE MISCELLANEOUS APPLICATION ON 10.8.20 12 SD/- SD/- ( ASHA VIJAYARAGHAVAN) (D.KARUNAKARA RAO) JUDICIAL MEMBER. ACCOUNTANT MEMBER. DT/- 10 TH AUGUST, 2012 COPY FORWARDED TO: 1. SHRI P.V.SITARAMASWAMY NAIDU, 8 - 3 - 548/549, FLAT NO.517, MY HOME MADHUBAN APARTMENTS, SRINAGAR COLONY, AMEERPET , HYDERABAD 2 . 3. ADDL. COMMISSIONER OF INCOME - TAX RANGE 8, HYDERABAD COMMISSIONER OF INCOME-TAX(APPEALS) III, HYDERABAD MA NO.154/HYD/2012 ( IN ITA NO.264/.HYD/2012) SHRI P.V.SITARAMA SWAMY NAIDU, HYDERABAD 3 4 . COMMISSIONER OF INCOME - TAX I I , HYDERABAD 5. DEPARTMENTAL REPRESENTATIVE ITAT, HYDERABAD B.V.S.