Mandavalli Narasimha Rao., V. ITO,W-6(1),Hyd.,

MA 212/HYD/2013

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 1112 (ITAT-HYDERABAD)
• Duration Of Justice: 2 month(s) 27 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 11-10-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: misc
• Appeal Filed On: 15-07-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: T DIWAKAR PRASAD
• Assessee Lawyers: K A SAI PRASAD
• Section: 263

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH B', HYDERABAD BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI SAKTIJIT DEY, JUDICIAL MEMBER MA NO. 212/HYD/2013 IN I.T.A. NO. 956/HYD/2012 ASSESSMENT YEAR : 2007-08 SRI NARASIMHA RAO MANDAVALLI HYDERABAD PAN: AHKPM5414F VS. THE INCOME TAX OFFICER WARD-6(1) HYDERABAD APPELLANT RESPONDENT APPELLANT BY: SRI K.A. SAI PRASAD RESPONDENT BY: SRI T. DIWAKAR PRASAD DATE OF HEARING: 1 1 . 1 0.201 3 DATE OF PRONOUNCEMENT: 1 1 . 1 0.201 3 O R D E R PER CHANDRA POOJARI, AM: THIS MISCELLANEOUS APPLICATION (MA) BY THE ASSESSE E IS SEEKING RECALL OF THE EX-PARTE ORDER OF THE TRIBUNAL DATED 12.09.2 012 IN ITA NO. 956/HYD/2012 FOR A.Y. 2007-08. 2. THE LEARNED AR SUBMITTED THAT THE ASSESSEE HAS FILE D AN APPEAL AGAINST THE ORDER OF THE CIT PASSED U/S. 263 OF THE INCOME-TAX ACT, 1961. THE ASSESSEE COULD NOT RECEIVE THE NOTICE OF HEARING DU E TO CHANGE OF ADDRESS AND HENCE NECESSARY INSTRUCTION COULD NOT BE PASSED TO HIS COUNSEL. BEING SO, THE CASE WAS NOT REPRESENTED BY THE ASSESSEE BEFORE THE TRIBUNAL ON 12.9.2012. ACCORDINGLY, THE ASSESSEE HAS FILED AN AFFIDAVIT TO THIS EFFECT. THE AR PRAYED THAT ORDER OF THE TRIBUNAL BE RECALLED AND THE ASSE SSEE MAY BE GIVEN ONE MORE OPPORTUNITY TO CONTEST HIS CASE ON MERIT. 3. THE LEARNED DR DID NOT RAISE ANY SERIOUS OBJECTION AGAINST THE PROPOSITION OF THE AR. 4. WE HAVE HEARD BOTH THE PARTIES AND PERUSED THE MATE RIAL ON RECORD. IN OUR OPINION, THE ASSESSEE IS PREVENTED BY REASON ABLE CAUSE IN REPRESENTING MA NO. 212/HYD/2013 SRI NARASIMHA RAO MANDAVALLI ======================= 2 HIS CASE BEFORE THE TRIBUNAL ON 12.9.2012. CONSIDE RING THE PLEA OF THE ASSESSEE IN HIS AFFIDAVIT AND THE PETITION, WE ARE INCLINED TO RECALL THE ORDER OF THE TRIBUNAL DATED 12.9.2012 IN ITA NO. 956/HYD/201 2 AND THE APPEAL OF THE ASSESSEE IS RESTORED ON THE FILE OF THE TRIBUNAL. THE REGISTRY OF THE TRIBUNAL IS DIRECTED TO POST THE APPEAL ON 30.10.2013 ALONG WITH ASSESSEE'S APPEAL IN ITA NO. 306/HYD/2011 IN A BENCH. NO NOTICE OF HEAR ING WILL BE SENT TO THE PARTIES AND THIS ORDER ITSELF WOULD SERVE AS A NOTI CE OF HEARING. 5. IN THE RESULT, MA BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 11 TH OCTOBER, 2013 SD/ - (SAKTIJIT DEY) JUDICIAL MEMBER SD/ - (CHANDRA POOJARI) ACCOUNTANT MEMBER HYDERABAD, DATED THE 11 TH OCTOBER, 2013. COPY FORWARDED TO: 1. SRI NARASIMHA RAO MANDAVALLI, PLOT NO. 20, BAPUBAGH COLONY, P.G. ROAD, SECUNDERABAD. 2. INCOME TAX OFFICER, WARD - 6(1), HYDERABAD. 3. THE CIT - III, HYDERABAD. 4. THE ADDL. CIT, RANGE - 6, HYDERABAD. 5. THE DR B BENCH, ITAT, HYDERABAD TPRAO