A Chandrasekhar Govind Swamy , Hyderabad V. Income Tax Officer, Ward-11(2), Hyderabad

MA 25/Hyd/2020

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 7244 (ITAT-HYDERABAD)
• Duration Of Justice: 1 year(s) 3 month(s) 5 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 03-09-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB-A
• Next Hearing Date: 16-08-2021
• Assessment Year: 2008-2009
• Appeal Filed On: 28-05-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: A VENKATA RAO
• Assessee Lawyers: S RAMA RAO

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH A - SMC, HYDERABAD BEFORE SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER MA NO.25/HYD/2020 (IN ITA NO.1600/HYD/2018 ) ASSESSMENT YEAR: 2008 - 09 A. CHANDRASEKHAR GOVIND A SWAMY, HYDERABAD. PAN: AEDPA 0809 C VS. INCOME TAX OFFICER, WARD - 11(2), HYDERABAD. (APPELLANT) (RESPONDENT) ASSESSEE BY: SRI S. RAMA RAO REVENUE BY: SRI A. VENKATA RAO, DR DATE OF HEARING: 1 6/08/2021 DATE OF PRONOUNCEMENT: 0 3 /09/2021 ORDER THIS MISCELLANEOUS APPLICATION IS FILED BY THE ASSESSEE SEEKING RECALL OF THE TRIBUNALS ORDER DATED 18/11/2019. 2. BEFORE ME, AT THE OUTSET, THE LD. AR SUBMITTED THAT THE APPEAL OF THE ASSESSEE (ITA NO. 1600/HYD/2018, AY 2008 - 09) WAS DISMISSED BY THE TRIBUNAL FOR NON - RECTIFICATION OF THE DEFECTS AND ALSO FOR NON - APPEARANCE, W HICH WAS PRONOUNCED ON 18/11/2019. THE LD. AR FURTHER SUBMITTED THAT BECAUSE OF ASSESSEES POOR HEALTH CONDITION ARISING OUT OF HIS AGE FACTOR , THE ASSESSEE COULD NOT APPEAR BEFORE THE TRIBUNAL AT THE TIME OF HEARING AND ALSO DID NOT RECTIFY THE DEFECTS POINTED OUT BY THE REGISTRY. THE LD. AR ALSO SUBMITTED THAT THE ASSESSEE IS VERY KEEN TO PURSUE THE APPEAL AND HE HAS A GOOD CASE ON MERITS . HENCE, IT WAS PLEADED THAT THE TRIBUNAL ORDER DATED 18/11/ 2019 DISMISSING THE APPEAL OF THE ASSESSEE ON THE BASIS OF NON - APPEARANCE MAY BE RECALLED. ON THE OTHER HAND, THE LD. DR OPPOSED TO THE SUBMISSION OF THE LD. AR. 3. I HAVE HEARD THE RIVAL SUBMISS IONS AND CAREFULLY PERUSED THE MATERIALS ON RECORD. IT IS A FACT THAT NEITHER THE ASSESSEE NOR HIS COUNSEL APPEARED BEFORE THE TRIBUNAL AT THE TIME OF HEARING AND THE ASSESSEE DID NOT PRODUCE ANY EVIDENCE BEFORE THE BENCH THAT HE WAS SUFFERING FROM HEALTH ISSUES. HOWEVER, NOW SINCE THE ASSESSEE HAS FILED MEDICAL CERTIFICATE BEFORE THE BENCH AND EXPLAINED THE REASONS WHICH PREVENTED HIM FROM APPEARING BEFORE THE TRIBUNAL ON THE EARLIER OCCASION, IN THE INTEREST OF JUSTICE , I HEREBY RECALL THE ORDER OF THE TRIBUNAL DATED 18/11/2019 AND DIRECT THE REGISTRY TO POST THE APPEAL FOR HEARING IN DUE COURSE AND INTIMATE BOTH THE PARTIES. 4. IN THE RESULT, MA FILED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON THE 03 RD SEPTEMBER, 2021. SD/ - ( A. MOHAN ALANKAMONY ) ACCOUNTANT MEMBER HYDERABAD, DATED: 03 RD SEPTEMBER, 2021. OKK COPY TO: - 1) AMBA CHANDRA SEKHAR GOVINDA SWAMY, H.NO . 9 - 4 - 1A, ADRM HOSPITAL LANE, SHARADA NAGAR, RAMANTHAPUR 500013, RR DIST, TELANGANA. 2) INCOME TAX OFFICER, WARD - 11(2), HYDERABAD. 3) THE CIT(A) , KURNOOL 4) THE PR. CIT - 5, HYDERABAD. 5) THE DR, ITAT, HYDERABAD 6) GUARD FILE