Mirza Nazir Baig, Hyderabad V. DCIT, Central Circle-2, Hyderabad

MA 17/HYD/2012

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 7780 (ITAT-HYDERABAD)
• Duration Of Justice: 1 month(s) 28 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 09-03-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: misc
• Appeal Filed On: 12-01-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: K E SUNIL BABU
• Assessee Lawyers: N VENKATARAM
• Keywords: Reasonable cause

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. NO. 17/HYD/2012 ARISING OUT OF ITA NO. 77/HYD/2011 (ASSESSMENT YEAR : 2006-07) SHRI MIRZA NAZIR BAIG HYDERABAD PAN: ABQPP5574R VS. THE DCIT CENTRAL CIRCLE-2 HYDERABAD APPELLANT RESPONDENT APPELLANT BY: SHRI N. VENKATARAM RESPONDENT BY: SHRI K.E. SUNIL BABU DATE OF HEARING: 09.03.2012 DATE OF PRONOUNCEMENT: 09.03.2012 O R D E R PER CHANDRA POOJARI, AM: THIS MISCELLANEOUS APPLICATION (MA) IS FILED BY TH E ASSESSEE SEEKING RECALL OF EX-PARTE ORDER OF THE TRIBUNAL IN I.T.A. NO. 77/HYD/2011 DATED 13 TH OCTOBER, 2011. 2. THE LEARNED COUNSEL FOR THE ASSESSEE SUBMITTED THAT THE ASSESSEE WAS ADMITTED IN HOSPITAL DUE TO SICKNESS A ND HENCE COULD NOT SEE THE NOTICE OF HEARING OF ON 13.10.201 1 AND WAS NOT ABLE TO COMMUNICATE WITH HIS COUNSEL AS HE WAS UNDE R TREATMENT. THE MEDICAL RECORD OF THE ASSESSEE SHOWING TREATMEN T AND DIAGNOSIS DETAILS FROM CARE HOSPITAL, HYDERABAD IS ON RECORD. THE NON-REPRESENTATION OF THE ASSESSEE BEFORE THE T RIBUNAL IS NOT WILFUL AND WANTON AND THE ASSESSEE IS VERY MUCH INT ERESTED IN PURSUING HIS CASE BEFORE THE TRIBUNAL. ACCORDINGLY , THE LEARNED COUNSEL FOR THE ASSESSEE PLEADED THAT ONE MORE OPPO RTUNITY MAY BE PROVIDED TO THE ASSESSEE TO CONTEST HIS CASE. M.A. NO. 17/HYD/2012 SHRI MIRZA NAZIR BAIG ================= 2 3. THE LEARNED DR HAS NOT OBJECTED TO THE PROPOSITION OF THE ASSESSEE'S COUNSEL. 4. WE HAVE HEARD BOTH THE PARTIES AND PERUSED THE MATE RIAL ON RECORD. WE ARE OF THE OPINION THAT THE ASSESSEE I S PREVENTED BY A REASONABLE CAUSE IN NOT APPEARING BEFORE THE TRIBUN AL ON THE DATE OF HEARING I.E., ON 13 TH OCTOBER, 2011. THE EX-PARTE ORDER OF THE TRIBUNAL IN I.T.A. NO. 77/HYD/2011 DATED 13.10.2011 IS HEREBY RECALLED AND THE APPEAL IS RESTORED ON THE FILE OF THE TRIBUNAL. THE REGISTRY IS DIRECTED TO POST THE APPEAL FOR HEARING ON 28 TH JUNE, 2012. NO NOTICE OF HEARING SHALL BE SENT TO THE PA RTIES AS THE DATE OF HEARING WAS ANNOUNCED IN THE OPEN COURT AND THIS ORDER WOULD SERVE AS A NOTICE OF HEARING. 5. IN THE RESULT, MA FILED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 9 TH MARCH, 2011. SD/ - (ASHA VIJAYARAGHAVAN) JUDICIAL MEMBER SD/ - (CHANDRA POOJARI) ACCOUNTANT MEMBER HYDERABAD, DATED THE 9 TH MARCH, 2012 COPY FORWARDED TO: 1. SHRI MIRZA NAZIR BAIG, 6 - 3 - 119, ADITYA ELIPE, B - 503, BEGUMPET, HYDERABAD-500 016. 2. THE DY. CIT, CENTRAL CIRCLE - 2, 7 TH FLOOR, AAYAKAR BHAVAN, HYDERABAD-500 004. 3. THE CIT(A) - I, HYDERABAD. 4. THE CIT (CENTRAL), HYDERABAD. 5. THE DR B BENCH, ITAT, HYDERABAD TPRAO