Rajendra Kumar Vemuluri, Hyderabad V. Assistant Commissioner of Income Tax, Circle-2(1), Hyderabad

MA 17/Hyd/2018

• Counselvise Citation: [2018] 123 COUNSELVISE.COM (IT) 5766 (ITAT-HYDERABAD)
• Duration Of Justice: 1 month(s) 30 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 21-03-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 16-03-2018
• Assessment Year: 2006-2007
• Appeal Filed On: 22-01-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SUNITA RAO
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH A, HYDERABAD BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER M.A. NO. 17/HYD/2018 (IN ITA NO. 1420/HYD/2016 ASSESSMENT YEAR: 2006-07) RAJENDRA KUMAR VEMULURI, HYDERABAD. PAN ABIPV 2940A VS. ASST. COMMISSIONER OF INCOME- TAX, CIRCLE 2(1), HYD. (APPLICANT) (RESPONDENT) ASSESSEE BY : K.C. DEVDAS REVENUE BY : SMT. SUNITA RAO DATE OF HEARING : 16-03-2018 DATE OF PRONOUNCEMENT : 21-03-2018 O R D E R PER S. RIFAUR RAHMAN, A.M.: THIS MISCELLANEOUS APPLICATION IS FILED BY THE ASSE SSEE SEEKING RECALL OF THE ORDER OF THE TRIBUNAL DATED 20/12/201 7 IN ITA NO. 1420//HYD/2016, WHEREIN THE TRIBUNAL DISMISSED THE APPEAL EX-PARTE IN-LIMINE FOR NON-PROSECUTION. 2. ALONG WITH M.A., LD. AR OF THE ASSESSEE FILED AN AFFIDAVIT AFFIRMING THEREIN THAT HE WAS PRESENT IN THE COURT HALL ON THE DATE OF HEARING OF THE APPEAL ON 20/12/2017, HOWEVER, HE H AD LEFT THE COURT DUE TO URGENT CALL HE RECEIVED DUE TO WHICH, HE COU LD NOT APPEAR WHEN THE APPEAL CAME FOR HEARING. HE THEREFORE SUBM ITTED THAT NON- APPEARANCE BEFORE THE TRIBUNAL IS NEITHER WILFUL NO R DELIBERATE BUT BONAFIDE, BEYOND THE CONTROL AND REQUESTED FOR RECA LLING THE EX-PARTE ORDER, AND HEARING OF THE APPEAL ON MERIT. THE LEAR NED DR, HOWEVER, HAS NOT OBJECTED TO RECALL OF THE APPEAL. 2 M.A. NO. 17/HYD/2018 RAJENDRA KUMAR VEMULURI 3. CONSIDERED THE RIVAL SUBMISSIONS AND PERUSED THE MATERIAL ON RECORD. WE ARE OF THE VIEW THAT THE ASSESSEE WAS PR EVENTED BY REASONABLE CAUSE FOR NOT APPEARING BEFORE THE TRIBU NAL ON THE DATE OF HEARING I.E. ON 20/12/2017 AND, THEREFORE, WE RECAL L THE ORDER DATED 20/12/2017 AND FIX THE APPEAL FOR HEARING ON 28/05/ 2018. AS THE AFORESAID DATE OF HEARING OF APPEAL WAS ANNOUNCED I N THE OPEN COURT IN PRESENCE OF BOTH THE COUNSELS, NO SEPARATE NOTIC E OF HEARING IS REQUIRED TO BE ISSUED TO THE PARTIES. 4. IN THE RESULT, MA FILED BY THE ASSESSEE IS ALLO WED. PRONOUNCED IN THE OPEN COURT ON 21 ST MARCH, 2018. SD/- SD/- (P. MADHAVI DEVI) (S. RIFAUR RA HMAN) JUDICIAL MEMBER A CCOUNTANT MEMBER HYDERABAD, DATED: 21 ST MARCH, 2018. KV COPY TO:- 1) V. RAJENDRA KUMAR, 6-3-345/3 AND 3/1, FLAT NO. 1, LOTUS ESPLENDITOR, OPP. VEGALRAO PARK, BANJARA HILL S, HYD 34. 2) DCIT, CIRCLE 2(1), HYDERABAD. 3) CIT (A) - 10, HYDERABAD. 4) CIT (IT & TP), HYDERABAD. 5) THE DEPARTMENTAL REPRESENTATIVE, I.T.A.T., H YDERABAD. 6) GUARD FILE S.NO. DESCRIPTION DATE INTLS 1. DRAFT DICTATED ON SR.P.S./P.S 2. DRAFT PLACED BEFORE AUTHOR SR.P.S/PS 3 DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER JM/AM 4 DRAFT DISCUSSED/APPROVED BY SECOND MEMBER JM/AM 5 APPROVED DRAFT COMES TO THE SR.P.S./PS SR.P.S./ P.S 6. KEPT FOR PRONOUNCEMENT ON SR. P.S./P.S. 7. FILE SENT TO THE BENCH CLERK SR.P.S./P.S 8 DATE ON WHICH FILE GOES TO THE HEAD CLERK 9 DATE OF DISPATCH OF ORDER