Kasani Gnaneshwar, Hyd, Hyderabad V. ACIT, Circle-2(1), Hyderabad, Hyderabad

MA 28/HYD/2016

• Counselvise Citation: [2016] 124 COUNSELVISE.COM (IT) 4484 (ITAT-HYDERABAD)
• Duration Of Justice: 1 month(s) 7 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 15-07-2016
• Appeal Filed By: Assessee
• Bench Allotted: A
• Assessment Year: 2008-2009
• Appeal Filed On: 08-06-2016
• Court: TRIBUNAL
• Department Lawyers: K E SUNIL BABU

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES A, HYDERABAD BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI B. RAMAKOTAIAH, ACCOUNTANT MEMBER M.A. NO. 28/HYD/2016 (ARISING OUT OF ITA NO. 546/HYD/2013) ASSESSMENT YEAR: 2008-09 SHRI KASANI GNANESHWAR, HYDERABAD [PAN: AAUPK1302K] VS ASST. COMMISSIONER OF INCOME TAX, CIRCLE-2(1), HYDERABAD (APPLICANT) (RESPONDENT) FOR ASSESSEE : NONE FOR REVENUE : SHRI K.E. SUNIL BABU, DR DATE OF HEARING : 15-07-2016 DATE OF PRONOUNCEMENT : 15-07-2016 O R D E R PER B. RAMAKOTAIAH, A.M. : THIS MISCELLANEOUS APPLICATION IS FILED BY ASSESSEE SEEKING RECALL OF THE ORDER OF THIS TRIBUNAL DATED 26-02-201 4, DISMISSING THE ASSESSEES APPEAL IN LIMINE FOR NON-PROSECUTION. 2. IN THIS APPLICATION, IT IS STATED BY ASSESSEE IN THE AFFIDAVIT THAT THE APPEAL WAS POSTED FOR HEARING ON 26-02-2014. THE POSTING NOTICE WAS RECEIVED BY HIS WIFE, WHO WAS NO T WELL VERSED WITH THE IMPORTANCE OF THE NOTICE AND HENCE DID NOT HAN D OVER THE M.A. NO. 28/HYD/2016 :- 2 -: SAME TO HIM. SO, HE COULD NOT COMMUNICATE TO HIS CHARTE RED ACCOUNTANT, SHRI N. LAXMINARAYANA, THE C.A., WHO IS LO OKING AFTER HIS TAXATION MATTERS. SUBSEQUENTLY, ASSESSEE INFORMED BY HIS C.A., THAT THE APPEAL WAS DISMISSED BY THE HON'BLE TRIBUNAL S INCE NONE REPRESENTED THE CASE. ASSESSEE MADE ENQUIRIES IN HI S HOUSE AND CAME TO KNOW THAT THE NOTICE WAS SERVED AND RECEIVED B Y HIS WIFE. NONE OF THE MEMBERS COULD RECOLLECT THE RECEIPT OF ANY ORDER. THE C.A., GOT THE ORDER DOWN LOADED AND ADVISED ASSESSEE TO FILE A PETITION FOR RESTORATION OF THE APPEAL. HE PRAYED THAT THE DEFAULT IS ON ACCOUNT OF SOME UNAVOIDABLE, UNINTENTIONAL AND COMMUNICATION GAP. 3. TAKING THE ABOVE FACTS INTO CONSIDERATION, WE ARE INCLINED TO ACCEPT THE ASSESSEES CONTENTION ABOUT THE REASON FOR NO N- ATTENDANCE OF THE ASSESSEE OR HIS AUTHORISED REPRESENTATI VE ON THE DATE OF HEARING, I.E. ON 26-02-2014. WE HEREBY RECA LL THE ORDER DATED 26-02-2014 AND FIX THE APPEAL FOR HEARING ON 1 9-10-2016. AS THE DATE HAS BEEN ANNOUNCED IN THE OPEN COURT, NO F RESH NOTICE NEED BE GIVEN. 4. IN THE RESULT, MISCELLANEOUS APPLICATION IS ALLOW ED. ORDER PRONOUNCED IN THE COURT ON 15 TH JULY, 2016 SD/- SD/- (P. MADHAVI DEVI) (B. RAMAKOTAIAH) JUDICIAL MEMBER ACCOUNTANT ME MBER HYDERABAD, DATED 15 TH JULY, 2016 TNMM M.A. NO. 28/HYD/2016 :- 3 -: COPY TO : 1. SHRI KASANI GNANESHWAR, H.NO. 7-1-414/17B, SRINI VASA COLONY (EAST), AMEER PET, HYDERABAD. 2. ASST. COMMISSIONER OF INCOME TAX, CIRCLE-2(1), HYDERABAD. 3. CIT (APPEALS)-III, HYDERABAD. 4. CIT-III, HYDERABAD. 5. D.R. ITAT, HYDERABAD. 6. GUARD FILE.