Nagabhushanam Vemuluri, Hyderabad V. Deputy Commissioner of Income Tax, Circle-2(1), Hyderabad

MA 18/Hyd/2018

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 6201 (ITAT-HYDERABAD)
• Duration Of Justice: 1 month(s) 6 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 28-02-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2006-2007
• Appeal Filed On: 22-01-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: U MINICHANDRAN

Judgement Text

THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH A, HYDERABAD BEFORE SHRI P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER M.A. NO. 18/HYD/2018 (IN ITA NO. 1441/HYD/2016 ASSESSMENT YEAR: 2006-07) NAGABHUSHANAM VEMULURI, HYDERABAD. PAN ABIPV 2941A VS. ASST. COMMISSIONER OF INCOME- TAX, CIRCLE 2(1), HYD. (APPLICANT) (RESPONDENT) ASSESSEE BY : K.C. DEVDAS REVENUE BY : SMT. U. MINICHANDRAN DATE OF HEARING : 16-02-2018 DATE OF PRONOUNCEMENT : 28-02-2018 O R D E R PER S. RIFAUR RAHMAN, A.M.: THIS MISCELLANEOUS APPLICATION FILED BY THE ASSESSE E ARISES OUT OF THE ORDER OF ITAT A BENCH, HYDERABAD BENCHES, HYD ERABAD, IN ITA NO. 1441/HYD/2016 DATED 20/12/2017 WHEREIN THE TRIBUNAL DISMISSED THE APPEAL EX-PARTE IN-LIMINE FOR NON-PROSECUTION. 2. IN THE M.A., THE LD. AR OF THE ASSESSEE FILED A N AFFIDAVIT WHEREIN IT WAS AFFIRMED, INTER-ALIA, THAT THOUGH HE WAS PRESE NT IN THE COURT ROOM COULD NOT ATTEND THE HEARING OF THE CASE POSTED ON 20/12/2017 DUE TO URGENT CALL HE RECEIVED AND LEFT THE COURT ROOM. HE , THEREFORE, SUBMITTED THAT NON-APPEARANCE BEFORE THE TRIBUNAL IS NEITHER WILLFUL NOR DELIBERATE BUT BONAFIDE, BEYOND THE CONTROL OF THE ASSESSEE. HE, THEREFORE, REQUESTED FOR RECALLING THE EX-PARTE ORDER, AND HEARING OF THE AP PEAL ON MERIT. THE LEARNED DR, HOWEVER, HAS NOT OBJECTED TO RECALL OF THE APPEAL. 3. WE HAVE CONSIDERED THE SUBMISSIONS OF THE PARTI ES AND PERUSED THE MATERIAL ON RECORD. AS ASSESSEE IS PREVENTED BY SUF FICIENT CAUSE FOR NOT ATTENDING ON THE DATE OF HEARING OF APPEAL, WE ARE INCLINED TO RECALL OUR ORDER DATED 20/12/2017 PASSED IN ITA NO. 1441/HYD/2 016 AND POST THE 2 M.A NO. 18 /HYD/2018 NAGABHUSHANAM VEMULURI APPEAL FOR HEARING ON 28/05/2018 . AS THE AFORESAID DATE OF HEARING OF APPEAL WAS ANNOUNCED IN THE OPEN COURT IN PRESENCE OF BOTH THE COUNSELS, NO SEPARATE NOTICE OF HEARING IS REQUIRED TO BE ISS UED TO THE PARTIES. 4. IN THE RESULT, MA IS ALLOWED. PRONOUNCED IN THE OPEN COURT ON 28 TH FEBRUARY, 2018. SD/- SD/- P. MADHAVI DEVI) (S. RIFAUR RAHMAN) JUDICIAL MEMBER AC COUNTANT MEMBER HYDERABAD, DATED: 28 TH FEBRUARY, 2018. KV COPY TO:- 1) V. NAGABHUSHANAM, 8-2-248/A/5/12, ROAD NO. 3, BANJARA HILLS, HYDERABAD 500 034 2) DCIT, CIRCLE 2(1), 5 TH FLOOR, SIGNATURE TOWERS, INCOME TAX BUILDING, KONDAPUR, HYDERABAD 500 084 3) CIT (A) - 10, HYDERABAD. 4) CIT (IT & TP), HYDERABAD. 5) THE DEPARTMENTAL REPRESENTATIVE, I.T.A.T., H YDERABAD. 6) GUARD FILE