Mr. Shyam Sundar Sharma, Hyderabad V. DCIT, Central Circle-2, Hyderabad

MA 231/HYD/2011

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 7541 (ITAT-HYDERABAD)
• Duration Of Justice: 2 month(s) 9 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 20-01-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: misc
• Appeal Filed On: 11-11-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: DR B V PRASAD REDDY
• Assessee Lawyers: T CHAITANYA KUMAR

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH B, HYDERABAD BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. ASHA VIJAYARAGHAVAN, JUDICIAL MEMBER M.A. NOS.231 & 232/HYD/2011 (IN ITA NOS.119 &123/HYD/2011) : ASST. YEARS: 2003-04 & 2007-08 MR. SHYAM SUNDAR SHARMA, V/S- DCIT, CENTRAL CIR-2, HYDERABAD. HYDERABAD. (PAN ACQPS 2391 J) (APPLICANT) (RESPONDENT) APPLICANT BY : SRI T. CHAITANYA KUMAR RESPONDENT BY : DR. B.V. PRASAD REDDY DATE OF HEARING: 20-01-2012 DATE OF PRONOUNCEMENT: 20-01-2012 O R D E R PER CHANDRA POOJARI, ACCOUNTANT MEMBER: BY THESE MISC. APPLICATIONS, THE ASSESSEE IS SEEKI NG THE TRIBUNAL TO RECALL ITS COMMON ORDER PASSED IN ITA NOS.119 AND 123/HYD/20 11 DATED 26 TH APRIL, 2011 PERTAINING TO THE ASSESSMENT YEARS 2003-04 & 2007-08 . 2. THE ASSESSEE SUBMITTED THAT THE CASE WAS ENTRUS TED TO A FIRM OF CHARTERED ACCOUNTANTS, WHO WERE TO APPEAR BEFORE THE TRIBUNAL AND ON THE DATE OF HEARING, THE SAID AUTHORIZED REPRESENTATIVE DID NOT APPEAR AS THERE WAS A MEDICAL EMERGENCY. HENCE, THERE WAS A LAPSE ON THE PART OF THE ASSESSEE. IT IS FURTHER SUBMITTED THAT THE ASSESSEE IS FULLY INTERESTED IN PROSECUTING THE APPEAL FILED BY IT BEFORE THE TRIBUNAL. THE NON-APPEARANCE OF THE ASSESS EES REPRESENTATIVE WHEN THE APPEALS WERE CALLED ON FOR HEARING ON 26 TH APRIL, 2011 WAS FOR THE REASONS BEYOND HIS CONTROL AS STATED IN ITS PETITION AND NOT DUE TO LACK OF INTEREST IN PROSECUTING THE APPEALS. M.A.NOS.231 &232/HYD/2011 MR. SHYAM SUNDER SHARMA, HYDERABAD. ======================= 2 3. ON THE OTHER HAND, THE LEARNED DEPARTMENTAL REP RESENTATIVE OPPOSED THE CONTENTIONS OF THE LEARNED COUNSEL FOR THE ASSESSE E AND NOT AGREED WITH THE RECALLING OF THE TRIBUNAL ORDER IN THE INSTANT CASE . 4. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS AND PE RUSED THE MATERIAL AVAILABLE ON RECORD. AFTER CONSIDERING THE TOTALITY OF FACTS AND THE CIRCUMSTANCES OF THE CASE, WE FIND THAT THE ASSESSEE WAS PREVENTED B Y SUFFICIENT CAUSE FOR NON APPEARANCE ON THE DATE OF HEARING OF THESE APPEALS. TH EREFORE, IN THE INTERESTS OF JUSTICE, WE RECALL OUR ORDER DATED 26 TH APRIL, 2011 PASSED IN ITA NOS.119 & 123/HYD/2011 AND DIRECT THE REGISTRY TO FIX THESE AP PEALS FOR FRESH HEARING ON 22-3- 2012. THERE IS NO NECESSITY OF SERVING NOTICES TO THE PARTIES IN THIS REGARD. THIS ORDER OF THE TRIBUNAL MAY BE TREATED AS NOTICE OF HEARING A ND NO SEPARATE NOTICES MAY BE SERVED TO THE PARTIES CONCERNED. WE DIRECT ACCORDINGL Y. 5. IN THE RESULT, BOTH THE MISCELLANEOUS APPLICATIONS FI LED BY THE ASSESSEE STAND ALLOWED. ORDER WAS PRONOUNCED IN THE COURT ON 20-01-2012. SD/- SMT.ASHA VIJAYARAGHAVAN SD/- CHANDRA POOJARI JUDICIAL MEMBER ACCOUNTANT MEMBER. DATED: 20-01-2012. COPY FORWARDED TO: 1. M/S. R.B. KABRA & CO., CAS, 1-917, TILAK ROAD, HYDER ABAD. 2. 3. 4 5. JMR* DCIT, CENTRAL CIR-2, HYDERABAD. CIT (A)-I HYDERABAD. CIT, AP, HYDERABAD. THE DR, ITAT, HYDERABAD. M.A.NOS.231 &232/HYD/2011 MR. SHYAM SUNDER SHARMA, HYDERABAD. ======================= 3