Sareen Kumar Gagi, Hyderabad V. Dy.CIT, Circle - 12(1), Hyderabad

MA 228/HYD/2012

• Counselvise Citation: [2013] 123 COUNSELVISE.COM (IT) 9846 (ITAT-HYDERABAD)
• Duration Of Justice: 1 month(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 04-01-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: misc
• Appeal Filed On: 04-12-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: AMISHA S GUPTH
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH B', HYDERABAD BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. ASHA VIJAYARAGHAVAN, JUDICIAL MEMBER MA NO. 228/HYD/2012 IN ITA NO. 569/HYD/2012 ASSESSMENT YEAR 2006-07 SRI SAREEN KUMAR GOGI HYDERABAD PAN: AHZPG3874C VS. THE DY. CIT CIRCLE 12(1) HYDERABAD APPELLANT RESPONDENT APPELLANT BY: SRI SAMUEL NAGADESI RESPONDENT BY: SMT. AMISHA S. GUPTH DATE OF HEARING: 04.01.2013 DATE OF PRONOUNCEMENT: 04.01.2013 O R D E R PER CHANDRA POOJARI, AM: THIS MISCELLANEOUS APPLICATION BY THE ASSESSEE SEE KS RECALL OF THE TRIBUNAL ORDER DATED 24.7.2012 IN ITA NO. 569/HYD/2 012 WHEREIN THE TRIBUNAL DISMISSED APPEAL OF THE ASSESSEE FOR WANT OF PROSEC UTION. 2. THE ASSESSEE FILED A PETITION STATING THAT THE AR O F THE ASSESSEE WAS HELD UP IN VISAKHAPATNAM ON ACCOUNT OF SOME URGENT WORK AND COULD NOT BE IN A POSITION TO APPEAR BEFORE THE TRIBUNAL ON THE SCHED ULED DATE OF HEARING. THE ASSESSEE SUBMITTED THAT IT IS THE AR WHO IS SUPPOSE D TO APPEAR BEFORE THE TRIBUNAL WAS PREVENTED BY JUST AND REASONABLE CAUSE AND THEREBY COULD NOT APPEAR BEFORE THE TRIBUNAL ON THE SCHEDULED DATE OF HEARING. THE NON-APPEARANCE BEFORE THE TRIBUNAL IS UNINTENTIONAL AND THE ASSESS EE IS VERY MUCH INTERESTED IN PROSECUTING HIS APPEAL. ACCORDINGLY, HE PRAYED THA T THE ORDER OF THE TRIBUNAL DATED 24.7.2012 IN ITA NO. 569/HYD/2012 BE RECALLED AND THE ASSESSEE MAY BE PROVIDED WITH ONE MORE OPPORTUNITY TO CONTEST HIS C ASE ON MERIT. 3. THE LEARNED DR DID NOT RAISE ANY SERIOUS OBJECTION FOR THE PROPOSITION OF THE ASSESSEE. MA NO. 228/HYD/2012 SRI SAREEN KUMAR GOGI ================= 2 4. WE HAVE HEARD BOTH THE PARTIES AND PERUSED THE MATE RIAL ON RECORD. WE HAVE ALSO GONE THROUGH THE PETITION FILED BY THE AS SESSEE. WE ARE SATISFIED WITH THE REASONS GIVEN BY THE ASSESSEE FOR NON-APPEARANC E ON THE SCHEDULED DATE OF HEARING AND THE ASSESSEE IS PREVENTED BY REASONABLE CAUSE. ACCORDINGLY, THE ORDER OF THE TRIBUNAL DATED 24.7.2012 IS HEREBY REC ALLED AND THE APPEAL OF THE ASSESSEE IN ITA NO. 569/HYD/2012 IS RESTORED ON THE FILE OF THE TRIBUNAL. NOW THE APPEAL IS POSTED FOR HEARING ON 25.3.2013. NO SEPARATE NOTICE OF HEARING SHALL BE SENT TO BOTH THE PARTIES AND THIS ORDER ITSELF W ILL SERVE AS A NOTICE OF HEARING. 5. IN THE RESULT, MA FILED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 4 TH JANUARY, 2013. SD/- (ASHA VIJAYARAGHAVAN) JUDICIAL MEMBER SD/- (CHANDRA POOJARI) ACCOUNTANT MEMBER HYDERABAD, DATED THE 4 TH JANUARY, 2013 COPY FORWARDED TO: 1. SRI SAREEN KUMAR GOGI, C/O. MR. SAMUEL NAGADESI, CHARTERED ACCOUNTANT, 302, GOLDEN GREEN APARTMENTS, IRRAM MAN ZIL COLONY, HYDERABAD-500 082. 2. THE DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE-12 (1), AAYAKAR BHAVAN, BASHEERBAGH, HYDERABAD-500 004. 3. THE CIT(A)-II, HYDERABAD 4. THE CIT-I, HYDERABAD. 5. THE DR B BENCH, ITAT, HYDERABAD. TPRAO