M.Rajalingam Goud, Hyd., Hyderabad V. ACIT., Cent.Cir-1,Hyd., Hyderabad

MA 193/HYD/2013

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 1256 (ITAT-HYDERABAD)
• Duration Of Justice: 4 month(s) 22 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 13-12-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2009-2010
• Appeal Filed On: 22-07-2013
• 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 MISC. PETITION NO.192 & 193/HYD/2013 ARISING OUT OF ITA.NO.1725 & 1726/HYD/2011 ASSESSMENT YEARS 2008-2009 & 2009-2010 M . RAJALINGAM GOUD HYDERABAD PAN AARPM4779P VS. ACIT, C.C.1 HYDERABAD (APPL IC ANT) (RESPONDENT) MISC. PETITION NO.191/HYD/2013 ARISING OUT OF ITA.NO.1727/HYD/2011 ASSESSMENT YEAR 2009-2010 M. PRAVEEN KUMAR HYDERABAD PAN ANYPM7455L VS. ACIT, C.C.1 HYDERABAD (APPL IC ANT) (RESPONDENT) FOR APPLICANT : SHRI PURUSHOTTAM V. PHADKE FOR RESPONDENT : SHRI SJT. KOTTARAM (D.R.) DATE OF HEARING : 13.12.2013 DATE OF PRONOUNCEMENT : 13.12.2013 ORDER PER SMT. ASHA VIJAYARAGHAVAN, J.M. THESE MISCELLANEOUS PETITIONS ARE FILED BY THE AS SESSEE SEEKING FOR RECALL / RECTIFICATION OF THE ORDER DAT ED 26 TH JUNE, 2013 31.01.2013 IN ITA. NO.1725, 1726 & 1727/HYD/2011 FO R THE ASSESSMENT YEARS 2008-2009, 2009-2010 AND 2009-201 0. 2 MA.191 TO 193/H/2013 IN ITA.NO.1725, 1726 & 1727/H/2011 M.RAJALINGAM GOUD & M. PRAVIN KUMAR 2. BEFORE US, THE LEARNED COUNSEL FOR THE ASSESSEE SUBMITS THAT THE ASSESSEE WAS IN RECEIPT OF NOTICE REGARDIN G THE DATE OF HEARING. HOWEVER, THERE WAS MISCOMMUNICATION ON PAR T OF ASSESSEE, ASSESSEES REGULAR COUNSEL AND AUTHORISED REPRESENT ATIVE REGARDING THE COMMUNICATION OF DATE OF HEARING. FURTHER, THE ASSESSEES REGULAR COUNSEL THOUGHT THAT AUTHORISED REPRESENTAT IVE OF ASSESSEE WILL REPRESENT THE CASE AND AUTHORISED REPRESENTATI VE THOUGHT THAT THE ASSESSEES REGULAR COUNSEL WILL ADDRESS THE ISS UE. THEREFORE, ON THE DATE OF HEARING, NO ONE APPEARED FROM THE ASSES SEES SIDE FOR REPRESENTING THE CASE. THE ASSESSEE SUBMITS THAT TH ERE WAS NO INTENTION OF NON-ATTENDANCE AND, ON THE CONTRARY, T HE ASSESSEE IS KEEN TO GET THE MATTER SETTLED ONCE AND FOR ALL. 3. WE ARE CONVINCED WITH THE REASONS SUBMITTED BY THE ASSESSEE AND THEREFORE, WE RECALL OUR ORDER DATED 2 6 TH JUNE, 2013 PASSED IN ITA.NO.1725, 1726 AND 1727/HYD/2011 FOR T HE ASSESSMENT YEARS 2008-2009, 2009-2010 AND 2009-2010 RESPECTIVELY AND DIRECT THE REGISTRY TO POST THE AP PEALS FOR HEARING AFRESH ON 09.04.2014. SINCE, DATE OF HEARING HAS BE EN ANNOUNCED IN THE OPEN COURT AND NOTED BY BOTH THE PARTIES, NO FRESH NOTICE WILL BE ISSUED TO THE PARTIES. ACCORDINGLY, THE MISCELLA NEOUS APPLICATIONS OF THE ASSESSEES ARE ALLOWED. 4. IN THE RESULT, MAS OF THE ASSESSEES ARE ALLOWE D. ORDER PRONOUNCED IN THE OPEN COURT ON 13.12.2013. SD/- SD/- (CHANDRA POOJARI) (SMT. ASHA VIJAYARAGHAVAN ) ACCOUNTANT MEMBER JUDICIAL MEMBER HYDERABAD, DATE 13.12.2013 VBP/- 3 MA.191 TO 193/H/2013 IN ITA.NO.1725, 1726 & 1727/H/2011 M.RAJALINGAM GOUD & M. PRAVIN KUMAR COPY TO 1. M.RAJALINGAM GOUD, PLOT NO.145, IDPL CROSS ROAD, QUTUBULLAPUR, HYDERABAD. 2. M. PRAVEEN KUMAR, PLOT NO.145, IDPL CROSS ROAD, QUTUBULLAPUR, HYDERABAD. 2. ACIT, CENTRAL CIRCLE - 1, HYDERABAD 3. CIT(A ) - I, HYDERABAD. 4. CIT - (CENTRAL), HYDERABAD 5. D.R. ITAT B BENCH, HYDERABAD.