K Rajani Kumari, Hyderabad V. Asst.CIT, Circle-6(1), Hyderabad

MA 17/HYD/2013

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 0009 (ITAT-HYDERABAD)
• Duration Of Justice: 1 month(s) 5 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 22-02-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2003-2004
• Appeal Filed On: 17-01-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: AMISHA S GUPT
• Assessee Lawyers: S RAMA RAO

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH B', HYDERABAD BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. ASHA VIJAYARAGHAVAN, JUDICIAL MEMBER MA NO. 17/HYD/2013 IN ITA NO. 987/HYD/2011 ASSESSMENT YEAR 2003-04 SMT. K. RAJANI KUMARI HYDERABAD PAN: ADFPK4881M VS. THE ASST. CIT CIRCLE-6(1) HYDERABAD APPELLANT RESPONDENT APPELLANT BY: SRI S. RAMA RAO RESPONDENT BY: SMT. AMISHA S. GUPT DATE OF HEARING: 22 . 02 .201 3 DATE OF PRONOUNCEMENT: 22 . 02 .201 3 O R D E R PER CHANDRA POOJARI, AM: THIS MISCELLANEOUS APPLICATION BY THE ASSESSEE SEE KS RECALL OF ORDER OF THE TRIBUNAL DATED 19.11.2012 WHEREIN THE TRIBUNAL DISMISSED APPEAL OF THE ASSESSEE EX-PARTE. 2. THE LEARNED AR SUBMITTED THAT APPEAL OF THE ASSESSE E WAS POSTED FOR HEARING ON 9.8.2012 AND ON THAT DATE THE ASSESS EE SOUGHT FOR ADJOURNMENT OF HEARING OF THE CASE. THE CASE WAS A DJOURNED TO 19.11.2012 AT THE REQUEST OF THE ASSESSEE. THE AR APPEARED BE FORE THE TRIBUNAL ON 9.8.2012 AND NOT TAKEN NOTE OF THE NEW DATE OF HEAR ING PROPERLY WHICH RESULTED IN NON-APPEARING BEFORE THE TRIBUNAL ON 19 .11.2012. THE AR SUBMITTED THAT THIS LAPSE IS UNINTENTIONAL AND BONA -FIDE AND THE ASSESSEE IS VERY MUCH INTERESTED IN PROSECUTING HER APPEAL. ACCORDINGLY, HE PLEADED THE TRIBUNAL TO RECALL THE ORDER DATED 19.1 1.2012 AND POST THE CASE FOR FRESH HEARING ON A CONVENIENT DATE. 3. THE LEARNED DR HAS NOT SERIOUSLY OPPOSED THE PLEA O F THE ASSESSEE. MA NO. 17/HYD/2013 SMT. K. RAJANI KUMARI ================ 2 4. WE HAVE HEARD BOTH THE PARTIES AND PERUSED THE MATE RIAL ON RECORD. WE ARE SATISFIED WITH THE REASONS ADVANCED BY THE A SSESSEE'S COUNSEL IN NOT APPEARING BEFORE THE TRIBUNAL ON 19.11.2012. T HE MISTAKE IS ON THE PART OF THE ASSESSEE'S COUNSEL IN NOT TAKING NOTE O F THE DATE OF HEARING PROPERLY. WE ACCEDE TO THE REQUEST OF THE ASSESSEE 'S COUNSEL. THE ORDER OF THE TRIBUNAL DATED 19.11.2012 IN ITA NO. 987/HYD/20 11 IS HEREBY RECALLED AND THE ABOVE APPEAL OF THE ASSESSEE IS RESTORED ON THE FILE OF THE TRIBUNAL. THE REGISTRY OF THE TRIBUNAL IS DIRECTED TO POST TH E CASE FOR HEARING ON 15.5.2013. NO NOTICE OF HEARING SHALL BE SENT TO T HE PARTIES AND THIS ORDER ITSELF WOULD SERVE AS A NOTICE OF HEARING. 5. IN THE RESULT, MA BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 22 ND FEBRUARY, 2013 SD/ - (ASHA VIJAYARAGHAVAN) JUDICIAL MEMBER SD/ - (CHANDRA POOJARI) ACCOUNTANT MEMBER HYDERABAD, DATED THE 22 ND FEBRUARY, 2013 COPY FORWARDED TO: 1. SMT. K. RAJANI KUMARI, PLOT NO. 539, ROAD NO. 86, 3 RD PHASE, JUBILEE HILLS, HYDERABAD-500 033 2. THE ASST. CIT, CIRCLE - 6(1), HYDERABAD. 3. THE CIT(A) - IV, HYDERABAD. 4. THE CIT - III, HYDERABAD. 5. THE DR B BENCH, ITAT, HYDERABAD. TPRAO