K Sambasiva Rao, Hyderabad V. ITO, Ward 6(1), Hyderabad

MA 186/HYD/2013

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 0855 (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

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES B : HYDERABAD BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. ASHA VIJAYARAGHAVAN, JUDICIAL MEMBER M.A.NO.186/HYD/2013 ARISING OUT OF ITA NO.293/HYD/2009 - ASSESSMENT YEAR 2002-2003 K.SAMBASIVA RAO HYDERABAD. PAN ADFPK3437R VS. INCOME TAX OFFICER WARD 6(1) HYDERABAD (APPLICANT) (RESPONDENT) FOR APPLICANT : SHRI V.RAGHAVENDRA RAO (AR) FOR RESPONDENT : SHRI SHAKIR HUSSAIN SHAIK (DR) DATE OF HEARING : 02-08-2013 DATE OF PRONOUNCEMENT : 02-08-2013 ORDER PER SMT. ASHA VIJAYARAGHAVAN, J.M. THIS MISCELLANEOUS APPLICATION COME UP FOR HEARING TODAY I.E., ON 02.08.2013 AND LEARNED COUNSEL FOR THE ASSESSEE EXPL AINED REASONS FOR NON- APPEARANCE BEFORE THE TRIBUNAL ON THE DATE OF HEARI NG OF THE APPEAL I.E., ITA.NO.293/HYD/2009 ON 21.11.2012 AS HE WAS AWAY OUT OF THE COUNTRY AND THE ABSENCE IS BEYOND HIS CONTROL. 2. WE HAVE CONSIDERED THE RIVAL SUBMISSION AND PERU SED THE MATERIAL AVAILABLE ON RECORD. AFTER CONSIDERING THE TOTALITY OF FACTS AND CIRCUMSTANCES OF THE CASE, WE FIND THAT THE ASSESSEE WAS PREVENTE D BY SUFFICIENT CAUSE FOR NON-APPEARANCE ON THE DATE OF HEARING OF THIS APPEA L. THEREFORE, IN THE INTEREST OF JUSTICE, WE RECALL OUR ORDER DATED 21.11 .2012 PASSED IN ITA.NO.293/HYD/2009 AND DIRECT THE REGISTRY TO FIX THI S APPEAL FOR HEARING ON 26.11.2013. THERE IS NO NEED FOR SERVING OF FRE SH NOTICES TO THE PARTIES IN THIS REGARD. THIS ORDER OF THE TRIBUNAL MAY BE TREAT ED AS NOTICE OF HEARING AND NO SEPARATE NOTICES WOULD BE SERVED TO THE PART IES CONCERNED. WE DIRECT ACCORDINGLY. 2 MA.NO.186/HYD/2013 IN ITA.NO.293/HYD/2009 K.SAMBASIVA RAO. 3. IN THE RESULT, M.A. OF THE ASSESSEE STANDS ALLOW ED. ORDER PRONOUNCED IN THE OPEN COURT ON 02.08.2013. SD/- SD/- (CHANDRA POOJARI) (ASHA VIJAYARAGHAVAN) ACCOUNTANT MEMBER JUDICIAL MEMBER HYDERABAD, DATE 02 ND AUGUST, 2013. VBP/- COPY TO 1. K.SAMBASIVA RAO, 6-3-251/7/3A, ROAD NO.1, JUBILEE H ILLS, HYDERABAD. PAN ADFPK3437R 2. ITO, WARD 06 ( 1 ), HYDERABAD 3. CIT(A), GUNTUR 4. CIT - V I , I.T.TOWERS, A.C.GUARDS, HYDERABAD 5. DR B BENCH, ITAT, HYDERABAD