C.V.Varadaraj, Tirupathi V. ACIT, Central Circle, Tirupathi

MA 204/HYD/2011

• Counselvise Citation: [2011] 123 COUNSELVISE.COM (IT) 7388 (ITAT-HYDERABAD)
• Duration Of Justice: 2 month(s) 4 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 16-12-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: misc
• Appeal Filed On: 12-10-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: NIVEDITA BISWAS
• Assessee Lawyers: CHAITANYA KUMAR
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH A', HYDERABAD BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. ASHA VIJAYARAGHAVAN, JUDICIAL MEMBER M.A. NO. ARISING OUT OF (ITA NO. & A.Y.) APPELLANT RESPONDENT 204/HYD/2011 653/HYD/2011 A.Y. 2002-03 MR. C.V. VARADARAJ TIRUPATI; PAN: ABGPV4959G THE ACIT CENTRAL CIRCLE TIRUPATI 205/HYD/2011 654/HYD/2011 A.Y. 2005-06 -DO- -DO- 206/HYD/2011 655/HYD/2011 A.Y. 2006-07 -DO- -DO- 207/HYD/2011 656/HYD/2011 A.Y. 2007-08 -DO- -DO- 208/HYD/2011 657/HYD/2011 A.Y. 2007-08 M/S. C.V. VARADARAJ (HUF) TIRUPATI; PAN: AAAHC6527J -DO- 209/HYD/2011 658/HYD/2011 A.Y. 2002-03 MR. C.V. RADHAKRISHNA TIRUPATI ; PAN: AIWPR8718G -DO- 210/HYD/2011 659/HYD/2011 A.Y. 2004-05 -DO- -DO- 211/HYD/2011 660/HYD/2011 A.Y. 2006-07 -DO- -DO- 212/HYD/2011 661/HYD/2011 A.Y. 2007-08 -DO- -DO- 213/HYD/2011 662/HYD/2011 A.Y. 2007-08 MR. C.V. THOTADRI TIRUPATI; PAN: AEIPT8688P APPELLANT BY: SHRI CHAITANYA KUMAR RESPONDENT BY: SMT. NIVEDITA BISWAS DATE OF HEARING: 16.12.2011 DATE OF PRONOUNCEMENT: 16.12.2011 O R D E R PER CHANDRA POOJARI, AM: BY THESE MISCELLANEOUS APPLICATIONS (MAS) THE ASSESS EES HEREIN ARE SEEKING RECALL OF DIFFERENT EX-PARTE ORD ERS OF THIS TRIBUNAL DATED 18 TH MAY, 2011 AND 27 TH JUNE, 2011 WHEREIN THE TRIBUNAL DECIDED THE ISSUES EX-PARTE WITHOUT PARTICI PATION OF THE ASSESSEE. M.A. NOS. 204 TO 213/HYD/2011 SHRI C.V. VARADARAJ & ORS. ======================== 2 2. BEFORE US THE LEARNED COUNSEL FOR THE ASSESSEE SUBMI TTED THAT THE ASSESSEE MR. C.V. VARADARAJ WAS SICK DURING THE RELEVANT POINT OF TIME AND WAS ADMITTED TO THE HOSPITAL. A TELEGRAM AND A LETTER WERE SENT SEEKING ADJOURNMENT OF THE CASES. SRI V. VEERA RAGHAVAN, CHARTERED ACCOUNTANT W HO HAS TO REPRESENT MATTER PASSED AWAY ON 9.6.2011. THEREFOR E, THE PETITIONER COULD NOT REPRESENT THE APPEALS ON THE DATE O F POSTING. IN THE CASE OF OTHER TWO ASSESSEES ALSO THE LEARNED COUNSEL FOR THE ASSESSEE NARRATED MORE OR LESS THE SA ME REASONS. THEREFORE, THE LEARNED COUNSEL FOR THE ASSE SSEE SUBMITTED BEFORE THE BENCH THAT ONE MORE OPPORTUNITY MA Y BE GIVEN TO ARGUE THE ABOVE CASES ON MERIT AND PRAYED FO R FOR RECALLING THE ABOVE EX-PARTE ORDERS OF THE TRIBUNAL. 3. THE LEARNED DR DID NOT OPPOSE THE REQUEST OF THE COUNSEL FOR THE ASSESSEES. 4. WE HAVE HEARD BOTH THE PARTIES, PERUSED THE MATERIAL AVAILABLE ON RECORD. WE HAVE ALSO CAREFULLY CONSID ERED THE REASONS EXPLAINED BY THE LEARNED COUNSEL FOR THE ASSE SSEES FOR NON-APPEARANCE ON THE DATE OF HEARING. IN OUR OPINI ON, THE REASONS NARRATED BY THE ASSESSEES' COUNSEL WERE BON A-FIDE AND THE ASSESSEES WERE PREVENTED BY A REASONABLE CAUSE F OR NON APPEARANCE BEFORE THIS TRIBUNAL ON THE DATE OF HEARIN G. 5. CONSIDERING THE FACTS AND CIRCUMSTANCES OF THESE CASES , WE ARE INCLINED TO RECALL THE DIFFERENT EX-PARTE ORDER S OF THIS TRIBUNAL DATED 18 TH MAY, 2011 AND 27 TH JUNE, 2011 AND THE REGISTRY IS DIRECTED TO POST THESE CASES FOR HEARING ON 22.3.2012. THIS ORDER ITSELF WILL SERVE AS NOTICE OF HEARING TO BOTH THE SIDES. NO FRESH NOTICE WILL BE GIVEN TO ANY OF THE M.A. NOS. 204 TO 213/HYD/2011 SHRI C.V. VARADARAJ & ORS. ======================== 3 PARTIES AS THE NEXT DATE OF HEARING WAS ANNOUNCED IN THE OPEN COURT. 6. IN THE RESULT, THE MA FILED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 16 TH DECEMBER, 2011. SD/- SD/- SD/- (ASHA VIJAYARAGHAVAN) JUDICIAL MEMBER SD/- (CHANDRA POOJARI) ACCOUNTANT MEMBER HYDERABAD, DATED THE 16 TH DECEMBER, 2011 COPY FORWARDED TO: 1. MR. C.V. VARADARAJ, C/O. M/S. S. RAMA RAO, T. C HAITANYA KUMAR, D. SATYANARAYANA, S. SANDHYA, ADVOCATES, FLAT NO. 102, H. NO. 3-6-643, SHRIYA'S ELEGANCE, ST. NO. 9, HIMAYATNAGAR, HYDERABAD. 2. M/S. C.V. VARADARAJ HUF) 3. MR. C.V. RADHAKRISHNA 4. MR. C.V. THOTADRI 5. THE ACIT, CENTRAL CIRCLE, TIRUPATI. 6. THE CIT(A)-VII, HYDERABAD. 7. THE CIT (CENTRAL), HYDERABAD. 5. THE DR A BENCH, ITAT, HYDERABAD TPRAO