A. Ramesh, Tirupathi V. DCIT, Central Circle, Tirupathi

MA 159/HYD/2011

• Counselvise Citation: [2011] 123 COUNSELVISE.COM (IT) 6949 (ITAT-HYDERABAD)
• Duration Of Justice: 1 month(s) 15 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 26-08-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: misc
• Appeal Filed On: 11-07-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: B V PRASAD REDDY
• Assessee Lawyers: S RAMA RAO

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH B' , HYDERABAD BEFORE SHRI G.C.GUPTA, VICE PRESIDENT AND SHRI AKBER BASHA, ACCOUNTANT MEMBER MISC APPLICATION NO.159/HYD/2011 (IN ITA NO.485/HYD/2011) : ASSESSMENT Y EAR 2005-06 MISC APPLICATION NO.160/HYD/2011 (IN ITA NO.486/HYD/2011) : ASSESSMENT Y EAR 2008-09 SHRI AKKIPALLI RAMESH, TIRUPATI ( PAN - ADHPA 0194 K ) V/S. DY. COMMISSIONER OF INCOME-TAX CENTRAL CIRCLE, TIRUPATI. (APPLICANT) (RESPONDENT) APPLICANT BY : SHRI S.RAMA RAO RESPONDENT BY : SHRI B.V.PRASAD REDDY DATE OF HEARING 26.8.2011 DATE OF PRONOUNCEMENT 26.8.2011 O R D E R PER G.C.GUPTA, VICE PRESIDENT: BY THESE MISCELLANEOUS APPLICATIONS, THE ASSESSEE HAS REQUESTED FOR RECALL OF THE EX-PARTE ORDER OF THIS TRIBUNAL DATED 20.6.2011 FOR THE ASSESSMENT YEAR 2005-06 AND 2008- 09 IN ITA NO.485 AND 486/HYD/2011 RESPECTIVELY. 2. THE LEARNED COUNSEL FOR THE ASSESSEE HAS SUBMIT TED THAT THERE WAS NO WILLFUL DEFAULT ON THE PART OF THE ASS ESSEE IN NOT ATTENDING ON THE DATE OF HEARING BEFORE THE TRIBUNAL. HE HAS FILED AN AFFIDAVIT OF THE ASSESSEE IN SUPPORT OF HIS SUBMISSION THAT THER E WAS NO WILLFUL DEFAULT ON THE PART OF THE ASSESSEE. THE LEARNED D EPARTMENTAL REPRESENTATIVE HAS OPPOSED THE LEARNED COUNSEL FOR THE ASSESSEE. 3. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS. IN T HE FACTS OF THE CASE AND CONSIDERING THE CONTENTS OF THE AFFIDA VIT FILED BY THE ASSESSEE, WE ARE OF THE VIEW THAT THERE WAS SUFFICI ENT CAUSE ON THE PART M.A.NO.159-160./HYD/2011 (IN ITA NO.485-486/HYD/11) SHRI AKKIPALLI RAMESH, TIRUPATI 2 OF THE ASSESSEE FOR NOT ATTENDING ON THE DATE OF TH E HEARING BEFORE THE TRIBUNAL. ACCORDINGLY, THE EX-PARTE ORDER OF THE TR IBUNAL DATED 20.6.2011 IN THE CASE OF THE ASSESSEE IN ITA NOS.4 85 AND 486/HYD/011 FOR THE ASSESSMENT YEARS 2005-06 AND 2008-09 RESPEC TIVELY, IS RECALLED AND THE DATE OF HEARING ON THE APPEALS IS FIXED AS 27 TH OCTOBER, 2011. THE DATE OF HEARING IS ANNOUNCED IN THE OPEN COURT AND HENCE, THERE IS NO NEED OF SERVICE OF ANY NOTICE OF HEARING ON THE PARTIES. WE DIRECT ACCORDINGLY. 4. IN THE RESULT, BOTH THE MISCELLANEOUS APPLICATI ONS OF THE ASSESSEE ARE ALLOWED. ORDER PRONOUNCED IN THE COURT AT THE CONCLUSION O F HEARING OF THE APPLICATION ON 26 TH AUGUST, 2011 SD/- SD/- ( AKBER BASHA ) (G.C.GUPTA) ACCOUNTANT MEMBER VICE PRESIDENT DT/- 26 TH AUGUST, 2011 COPY FORWARDED TO: 1. SHRI AKKIPALLI RAMESH, D.NO.13 - 6 - 600/35 - ES, R.K.LAYOUT, TIRUPATI 2. DY. COMMISSIONER OF INCOME - TAX CENTRAL CIRCLE, TIRUPATI 3. COMMISSIONER OF INCOME - TAX(APPEALS), TIRUAPTI. 4. COMMISSIONER OF INCOME - TAX, CENTRAL TIRUPATI 5. DEPARTMENTAL REPRESENTATIVE, ITAT, HYDERABAD. B.V.S .