M Rajasekhar Reddy, Hyderabad V. Dy.CIT, Central Circle-11, Hyderabad

MA 180/HYD/2013

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 0856 (ITAT-HYDERABAD)
• Duration Of Justice: 22 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 02-08-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: misc
• Appeal Filed On: 11-07-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SHAKIR HUSSAIN SHAIK
• Assessee Lawyers: K C DEVADAS
• 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 MA NO. ARISING OUT OF ASSESSMENT YEAR MA NO. 180/HYD/2013 ITA NO. 443/HYD/2013 2003 - 04 MA NO. 181/HYD/2013 ITA NO. 444/HYD/2013 2004 - 05 MA NO. 182/HYD/2013 ITA NO. 445/HYD/2013 2006 - 07 MA NO. 183/HYD/2013 ITA NO. 446/HYD/2013 2008 - 09 MA NO. 184/HYD/2013 ITA NO. 447/HYD/2013 2009 - 10 MA NO. 185/HYD/2013 ITA NO. 573/HYD/2013 2007 - 08 SRI M. RAJESEKHAR REDDY SECUNDERABAD PAN: AFOPM1054P VS. THE DCIT CENTRAL CIRCLE-2 HYDERABAD APPELLANT RESPONDENT APPELLANT BY: SRI K.C. DEVADAS RESPONDENT BY: SRI SHAKIR HUSSAIN SHAIK DATE OF HEARING: 02 .0 8 .2013 DATE OF PRONOUNCEMENT: 0 2.0 8 .2013 O R D E R PER CHANDRA POOJARI, AM: BY THE ABOVE MISCELLANEOUS APPLICATIONS (MAS) THE ASSESSEE SEEKS RECALL OF EX-PARTE ORDER OF THE TRIBUNAL DATE D 27.6.2013 WHEREIN APPEALS OF THE ASSESSEE WERE DISMISSED FOR NON- REPRESENTATION BEFORE THE TRIBUNAL. 2. THE ASSESSEE FILED AN AFFIDAVIT WHEREIN IT IS STATE D THAT THE HE WAS NOT AWARE OF THE DATE OF HEARING ON 27.6.201 3 AS NO NOTICE OF HEARING WAS SERVED ON HIM. HE ALSO PRAYED THAT THE EX-PARTE ORDER OF THE TRIBUNAL BE RECALLED AND THE APPEALS M AY BE POSTED FOR HEARING AFRESH TO CONTEST HIS CASES ON MERIT. T HE LEARNED AR SUBMITTED THAT THIS IS THE FIRST TIME SUCH DEFAULT HAS OCCURRED IN ASSESSEE'S CASE. THE AR SUBMITTED THAT NON-REPRESE NTATION BY THE ASSESSEE WAS NOT WILFUL AND THE ASSESSEE IS VERY MU CH INTERESTED TO CONTEST HIS CASES ON MERIT. ACCORDINGLY, HE PRA YED THAT THE MA NOS. 180-185/HYD/2013 SRI M. RAJASEKHAR REDDY ===================== 2 ASSESSEE MAY BE GIVEN ONE MORE OPPORTUNITY IN THE I NTEREST OF JUSTICE AND FAIR PLAY. 3. THE LEARNED DR DID NOT RAISE ANY SERIOUS OBJECTION FOR THE AR'S PROPOSITION. 4. WE HAVE HEARD BOTH THE PARTIES AND PERUSED THE AFFI DAVIT FILED BY THE ASSESSEE. WE UNDERSTAND THAT THE ASSE SSEE WAS PREVENTED BY REASONABLE CAUSE IN ATTENDING BEFORE T HE TRIBUNAL ON THE SCHEDULED DATE OF HEARING I.E., ON 27.6.2013. ACCORDINGLY, WE RECALL THE EX-PARTE ORDER OF THE TRIBUNAL DATED 27. 6.2013 AND THE APPEALS OF THE ASSESSEE IN ITA NOS. 443 TO 447/HYD/ 2013 AND ITA NO. 573/HYD/2013 ARE RESTORED ON THE FILE OF THE TR IBUNAL. NOW, THE APPEALS ARE POSTED FOR HEARING ON 26.11.2013. NO NOTICE OF HEARING SHALL BE SENT TO THE PARTIES AND THIS ORDER ITSELF WOULD SERVE AS A NOTICE OF HEARING. 5. IN THE RESULT, ALL THE MAS BY THE ASSESSEE ARE ALLO WED. ORDER PRONOUNCED IN THE OPEN COURT ON 2 ND AUGUST, 2013. SD/ - (ASHA VIJAYARAGHAVAN) JUDICIAL MEMBER SD/ - (CHANDRA POOJARI) ACCOUNTANT MEMBER HYDERABAD, DATED THE 2 ND AUGUST, 2013 COPY FORWARDED TO: 1. SRI M. RAJESEKHAR REDDY, PLOT NO. 6, ROAD NO. 6, TR IMURTY COLONY, SECUNDERABAD. 2. THE DCIT, CENTRAL CIRCLE - 2, HYDERABAD. 3. THE CIT(A) - I, HYDERABAD. 4. THE CIT (CENTRAL), HYDERABAD. 5. THE DR B BENCH, ITAT, HYDERABAD. TPRAO