Smt. M. Indira, Hyderabad V. ACIT, Circle-4(1), Hyderabad

MA 24/HYD/2012

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 7777 (ITAT-HYDERABAD)
• Duration Of Justice: 1 month(s) 15 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 09-03-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: misc
• Appeal Filed On: 25-01-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: K E SUNIL BABU
• Assessee Lawyers: BALAJI NAGARAJ
• 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 M.A. NO. 24/HYD/2012 ARISING OUT OF ITA NO. 1245/HYD/2010 (ASSESSMENT YEAR : 2006-07) SMT. M. INDIRA HYDERABAD PAN: ALIPM5092P VS. THE ACIT CIRCLE-4(1) HYDERABAD APPELLANT RESPONDENT APPELLANT BY: SHRI BALAJI NAGARAJ RESPONDENT BY: SHRI K.E. SUNIL BABU DATE OF HEARING: 09.03.2012 DATE OF PRONOUNCEMENT: 09.03.2012 O R D E R PER CHANDRA POOJARI, AM: THIS MISCELLANEOUS APPLICATION (MA) IS FILED BY TH E ASSESSEE SEEKING RECALL OF EX-PARTE ORDER OF THE TRIBUNAL IN I.T.A. NO. 1245/HYD/2010 DATED 9 TH JANUARY, 2012. 2. THE LEARNED COUNSEL FOR THE ASSESSEE SUBMITTED THAT THE ASSESSEE'S CASE WAS POSTED FOR HEARING ON 8.9.2011 AND THE BENCH DID NOT FUNCTION ON THAT DATE. THE ASSESSEE WAS UN DER THE IMPRESSION THAT A NOTICE WOULD BE RECEIVED FOR NEXT DATE OF HEARING, BUT NOTICE OF HEARING WAS RECEIVED FOR HEA RING ON 9.1.2012. HENCE THE COUNSEL WAS NOT PRESENT AT THE TIME OF HEARING. THE ASSESSEE CAME TO KNOW ABOUT THIS ONL Y AFTER RECEIVING THE EX-PARTE ORDER OF THE TRIBUNAL DISMIS SING THE APPEAL IN LIMINE. THE COUNSEL FOR THE ASSESSEE SUBMITTED THAT THE ASSESSEE IS VERY MUCH INTERESTED IN PURSUING HER CA SE AND ONE M.A. NO. 24/HYD/2012 SMT. M. INDIRA ================= 2 MORE OPPORTUNITY MAY BE PROVIDED TO THE ASSESSEE FO R PURSUING HER CASE ON MERITS. 3. THE LEARNED DR HAS NOT OBJECTED TO THE PROPOSITION OF THE ASSESSEE'S COUNSEL. 4. WE HAVE HEARD BOTH THE PARTIES AND PERUSED THE MATE RIAL ON RECORD. WE ARE OF THE OPINION THAT THE ASSESSEE I S PREVENTED BY A REASONABLE CAUSE IN NOT APPEARING BEFORE THE TRIBUN AL ON THE DATE OF HEARING I.E., ON 9 TH JANUARY, 2012. THE EX-PARTE ORDER OF THE TRIBUNAL IN I.T.A. NO. 1245/HYD/2010 DATED 9.1.10.2 012 IS HEREBY RECALLED AND THE APPEAL IS RESTORED ON THE FILE OF THE TRIBUNAL. THE REGISTRY IS DIRECTED TO POST THE APPEAL FOR HEARING ON 28 TH JUNE, 2012. NO NOTICE OF HEARING SHALL BE SENT TO THE PA RTIES AS THE DATE OF HEARING WAS ANNOUNCED IN THE OPEN COURT AND THIS ORDER WOULD SERVE AS A NOTICE OF HEARING. 5. IN THE RESULT, MA FILED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 9 TH MARCH, 2011. SD/ - (ASHA VIJAYARAGHAVAN) JUDICIAL MEMBER SD/ - (CHANDRA POOJARI) ACCOUNTANT MEMBER HYDERABAD, DATED THE 9 TH MARCH, 2012 COPY FORWARDED TO: 1. S MT. M. INDIRA, C/O. M/S. BALAJI NAGARAJ & CO., 313, B - BLOCK, SRI DATTA SAI COMPLEX, RTC X ROADS, HYDERABAD-20. 2. THE ASST. COMMISSIONER OF INCOME - TAX, CIRCLE - 4(1), HYDERABAD. 3. THE CIT(A) - V , HYDERABAD. 4. THE CIT - IV, HYDERABAD. 5. THE DR B BENCH, ITAT, HYDERABAD TPRAO