Sri Deepak Rupani, Hyderabad V. ITO, Ward-4(2), Hyderabad

MA 25/HYD/2012

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 7779 (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: LAXMINIVAS SHARMA
• 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. 25/HYD/2012 ARISING OUT OF ITA NO. 286/HYD/2011 (ASSESSMENT YEAR : 2007-08) SHRI DEEPAK RUPANI HYDERABAD PAN: AAKPR6434M VS. INCOME TAX OFFICER WARD-4(2) HYDERABAD APPELLANT RESPONDENT APPELLANT BY: SHRI LAXMINIVAS SHARMA 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. 286/HYD/2011 DATED 10 TH JANUARY, 2012. 2. THE LEARNED COUNSEL FOR THE ASSESSEE SUBMITTED THAT NEITHER THE ASSESSEE NOR THE ASSESSEE'S COUNSEL RECEIVED TH E NOTICE OF HEARING POSTING THE APPEAL FOR 10 TH JANUARY, 2012. THEREFORE, THE ASSESSEE WAS NOT ABLE TO REPRESENT HIS CASE OR SUBM IT AN ADJOURNMENT PETITION BEFORE THE TRIBUNAL. THE ASS ESSEE FILED AN AFFIDAVIT TO THIS EFFECT AND THE SAME IS ON RECORD. ACCORDINGLY, THE COUNSEL FOR THE ASSESSEE SUBMITTED THAT THE ASSESSE E IS VERY MUCH INTERESTED IN PURSUING HIS CASE. THE ASSESSEE IS V ERY MUCH INTERESTED IN PURSUING HIS CASE AND ONE MORE OPPORT UNITY MAY BE PROVIDED TO THE ASSESSEE. M.A. NO. 25/HYD/2012 SHRI DEEPAK RUPANI ================= 2 3. THE LEARNED DR HAS NOT OBJECTED TO THIS 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 10 TH JANUARY, 2012. THE EX-PARTE ORDER OF THE TRIBUNAL IN I.T.A. NO. 286/HYD/2011 DATED 10.1.10.2 012 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. SHRI DEEPAK RUPANI, 1 - 8 - 522/35/1, CHIKKADPALLY, HYDERABAD. 2. THE INCOME TAX OFFICER, WARD - 4(2), HYDERABAD 3. THE CIT(A) - V , HYDERABAD. 4. THE CIT - IV, HYDERABAD. 5. THE DR B BENCH, ITAT, HYDERABAD TPRAO