Manepalli Ranadheer, Vijayawada V. The Income Tax Officer, Ward-3(1), Vijayawada

MA 20/VIZ/2022

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 2957 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 1 month(s) 26 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 29-08-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 28-07-2022
• Assessment Year: 2015-2016
• Appeal Filed On: 03-07-2022
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Bonafide belief

Judgement Text

आयकरअपीलीयअधिकरण, धिशाखापटणम पीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM श्री द ु व्वूरु आर एल रेड्डी, न्याधयक सदस्य एिं श्री एस बालाकृ ष्णन, लेखा सदस्य के समक्ष BEFORE SHRI DUVVURU RL REDDY, HON’BLE JUDICIAL MEMBER & SHRI S BALAKRISHNAN, HON’BLE ACCOUNTANT MEMBER आयकर अपील सं./M.A.No.15/Viz/2022 to 20/Viz/2022 (Arising out of I.T.A.No.256/Viz/2022 to 261/Viz/2022) (ननधधारण वर्ा / Assessment Year : 2010-11 to 2015-16) Manepalli Ranadheer Vijayawada [PAN : AHWPR5952K] Vs. Income Tax Officer Ward-3(1) Vijayawada (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant by : Shri G.V.N.Hari, AR प्रत्यधथी की ओर से / Respondent by : Shri ON Hari Prasadrao, DR सुनवधई की तधरीख / Date of Hearing : 29.07.2022 घोर्णध की तधरीख/Date of Pronouncement : 30.08.2022 O R D E R Per Shri Duvvuru RL Reddy, Judicial Member : These Miscellaneous Applications (M.A.) are filed by the assessee against the order of the Tribunal in ITA No.256 to 261/Viz/2020 for the Assessment Year (A.Y.) 2010-11 to 2015-16. 2. At the outset, the Ld.AR submitted that the case was initially fixed for hearing on 10.03.2021, however, at the request of the assessee, the case was adjourned and posted on 19.04.2021, but the assessee could not attend the hearing due to fever. Later, the case was adjourned sine die due to non- functioning of the bench during covid pandemic. The Ld.AR further 2 MA No.15-19/Viz/2022, A.Y.2010-11 to 2015-16 Manepalli Ranadheer, Vijayawada submitted that he was under the bonafide belief that a fresh notice will be issued when the case is fixed for hearing. The case was heard on 22.02.2022 virtually by issuing cause list online, but the assessee did not attend the hearing and the order dated 11.03.2022 was passed ex-parte. Hence, the Ld.AR pleaded the Tribunal to set aside the ex-parte order passed and restore the appeal for which the Ld.DR has not raised any objection. 3. We have heard both the parties and perused the order of the Tribunal. Keeping in view the principles of natural justice and to afford a reasonable opportunity of being heard to the assessee to present his case, the appeal is recalled and posted for hearing on 28.09.2022. The assessee is directed to attend the hearing and present his case without fail. 4. In the result, Miscellaneous Applications filed by the assessee are allowed. Order Pronounced in open Court on 30 th August, 2022. Sd/- Sd/- (एस बालाकृ ष्णन) (द ु व्वूरु आर.एल रेड्डी) (S.BALAKRISHNAN) (DUVVURU RL REDDY) लेखा सदस्य/ACCOUNTANT MEMBER न्याधयकसदस्य/JUDICIAL MEMBER Dated : 30.08.2022 L.Rama, SPS 3 MA No.15-19/Viz/2022, A.Y.2010-11 to 2015-16 Manepalli Ranadheer, Vijayawada आदेश की प्रतितिति अग्रेतिि/Copy of the order forwarded to:- 1. ननधधाऩरती/ The Assessee– Manepalli Ranadheer, D.BNo.28-15-4, Arundapet, Vijayawada 2. रधजस्व/The Revenue – Income Tax Officer, Ward-3(1), Vijayawada 3. प्रधान आयकर आयुक्त / The Principal Commissioner of Income Tax, Vijayawada 4. नवभधगीय प्रनतनननध, आयकर अपीलीय अनधकरण, नवशधखधपटणम/ DR,ITAT, Visakhapatnam 5.गधर्ा फ़धईल / Guard file आदेशधनुसधर / BY ORDER Sr. Private Secretary ITAT, Visakhapatnam