O Nagabhushanamma, Tirupathi V. ACIT, Central Circle, Tirupathi

MA 23/HYD/2011

• Counselvise Citation: [2011] 123 COUNSELVISE.COM (IT) 6623 (ITAT-HYDERABAD)
• Duration Of Justice: 4 month(s) 1 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 03-06-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: misc
• Appeal Filed On: 01-02-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: K J RAO
• Assessee Lawyers: C P RAMASWAMI
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH A', HYDERABAD BEFORE SHRI G.C. GUPTA, VICE PRESIDENT & SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER M.A. NO. 23/HYD/2011 (ARISING OUT OF I.T.(SS)A. NO. 86/HYD/04) BLOCK PERIOD : A.YS. 1989-90 TO 1998-99 (UP TO 3.12 .1998) SMT. O. NAGABHUSHANAMMA TIRUPATI PAN: AAFPO4275J VS. ACIT, CENTRAL CIRCLE TIRUPATI APPL IC ANT RESPONDENT APPELLANT BY: MR. C.P. RAMASWAM I RESPONDENT BY: MR. K.J. RAO O R D E R PER CHANDRA POOJARI, AM: THE ASSESSEE FILED THIS MISCELLANEOUS APPLICATION REQUESTING FOR RECALLING THE EX-PARTE ORDER OF THIS TRIBUNAL IN I.T.(SS)A. NO. 86/HYD/04 ORDER DATED 18 TH MARCH, 2010 FOR THE BLOCK PERIOD A.YS. 1989-90 TO 1998-99 (UP TO 3.12.1998). 2. FACTS INVOLVED HEREIN ARE THAT THE APPEAL OF THE ASSESSEE IN I.T.(SS)A. NO. 86/HYD/04 WAS DISMISSED EX-PARTE VIDE ORDER OF THIS TRIBUNAL DATED 18 TH MARCH, 2010 FOR NON-REPRESENTATION BY THE ASSESSEE ON THE DATE OF HEARING I.E., 18 TH MARCH, 2010. NOW THE ASSESSEE HAS FILED THIS MA REQUESTING FOR RECALLING TH E AFORESAID EX-PARTE ORDER OF THIS TRIBUNAL. 3. THE LEARNED COUNSEL FOR THE ASSESSEE SUBMITTED THAT THE NOTICE FOR HEARING ON 18.03.2010 WAS MISPLACED BY HER AND CONSEQUENTLY COULD NOT INFORM M.A. NO. 23/HYD/2011 SMT. O. NAGABHUSHANAMMA ====================== 2 HER ADVOCATE TO REPRESENT HER ON THAT DAY. SINCE SHE HAD BEEN SUFFERING FROM ACUTE KNEE PAIN IN BOTH THE LEGS, THE ASSESSEE HAD REQUESTED HER SON SRI O. SURENDRA BABU TO ATTEND TO THE TAX APPEALS, ETC., ON HER BEHALF. ACCORDINGLY AN AFFIDAVIT SWORN BY HER S ON IS ALSO FILED ALONG WITH THIS APPLICATION. THE LEAR NED COUNSEL FOR THE ASSESSEE FURTHER SUBMITTED THAT THE ASSESSEE IS SERIOUS ABOUT PROSECUTING THE APPEAL FILED BY HER BEFORE THE ITAT AND FOR GETTING AN ORDER ON MERITS. ACCORDINGLY, THE LEARNED COUNSEL FOR THE ASSESSEE PRAYED BEFORE THE BENCH FOR SETTING ASIDE THE ORDER DATED 18.03.2010 AND RESTORE THE APPEAL FOR ADJUDICATION ON MERITS. 4. WE HAVE HEARD BOTH THE PARTIES AND PERUSED THE MATERIAL ON RECORD. WE HAVE ALSO GONE THROUGH THE AFFIDAVIT FILED BY THE ASSESSEES SON. THE ASSESSEE HAD MISPLACED THE NOTICE OF HEARING FOR HEARING ON 18.03.2010 AND COULD NOT INFORM HER ADVOCATE ABOUT THE HEARING. THE ASSESSEE WAS ALSO SUFFERING FROM ACUTE KNEE PAIN IN BOTH THE LEGS AND REQUESTED HER SON TO ATTEND TO THE TAX APPEALS, ETC. UNDER THESE CIRCUMSTANCES, WE ARE OF THE OPINION THAT THE ASSESSEE WAS PREVENTED BY REASONABLE CAUSE. THEREFORE, WE ACCEDE TO THE REQUEST OF THE LEARNED COUNSEL FOR THE ASSESSEE FOR RECALLING THE ORDER OF THIS TRIBUNAL DA TED 18.3.2010. MOREOVER, GIVING ONE MORE OPPORTUNITY TO THE ASSESSEE WOULD DEFINITELY PROMOTE THE CAUSE OF JUSTICE AND WILL NOT PREJUDICE THE INTERESTS OF REVENUE . ACCORDINGLY, THE EX-PARTE ORDER OF THIS TRIBUNAL IN M.A. NO. 23/HYD/2011 SMT. O. NAGABHUSHANAMMA ====================== 3 I.T.(SS)A. NO. 86/HYD/04 DATED 18 TH MARCH, 2010 IS RECALLED AND THE APPEAL IS RESTORED ON THE FILE OF TH IS TRIBUNAL. THE REGISTRY IS DIRECTED TO POST THE APPEAL FOR HEARING ON 22.9.2011. AS THE DATE OF HEARING IS ANNOUNCED IN THE OPEN COURT ITSELF THERE IS NO NEED FOR ISSUING SEPARATE NOTICE OF HEARING TO BOTH THE PARTIES. 5. IN THE RESULT, THE MA FILED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 3 RD JUNE, 2011. SD/- (G.C. GUPTA) VICE PRESIDENT SD/- (CHANDRA POOJARI) ACCOUNTANT MEMBER HYDERABAD, DATED 3 RD JUNE, 2011 TPRAO COPY FORWARDED TO: 1. SMT. O. NAGABHUSHANAMMA (TIRUPATI), C/O. DR. C.P. RAMASWAMI, ADVOCATE, 303, GITANJALI APTS., PLOT NO. 108, SRI NAGAR COLONY, HYDERABAD-73. 2. ASST. COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE, TIRUPATI. 3. THE CIT(A), TIRUPATI. 4 THE CIT, TIRUPATI. 5. THE DR A BENCH, ITAT, HYDERABAD `