Sri Lakshmirarayan Vyas, Hyderabad V. ITO, Ward 7(2), Hyderabad

MA 29/HYD/2012

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 7770 (ITAT-HYDERABAD)
• Duration Of Justice: 1 month(s) 2 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 16-03-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: misc
• Appeal Filed On: 13-02-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: B V PRASAD REDDY
• Assessee Lawyers: R K KABRA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD B BENCH, HYDERABAD BEFORE CHANDRA POOJARI, ACCOUNTANT MEMBER & SMT. ASHA VIJAYARAGHAVAN, JUDICIAL MEMBER MA.29/HYD/2012 ITA NO.318/HYD/2011 ASSESSMENT YEAR 2005-06 SHRI. LAXMINARAYANA VYAS, HYDERABAD. (PAN AEUPV3701 N) VS THE ITO, WARD 7(2), HYDERABAD APPELLANT RESPONDENT APPELLANT BY : SHRI R.K. KABRA RESPONDENT BY : SHRI B.V. PRASAD REDDY DATE OF HEARING : 16.3.2012 DATE OF PRONOUNCEMENT : 16.3.2012 ORDER PER ASHA VIJAYARAGHAVAN, JM . BY THIS MISCELLANEOUS APPLICATION THE ASSESSEE SEE KS RECALL OF THE ORDER OF THIS TRIBUNAL DATED 03.01.20 12 IN ITA NO.318/HYD/2011 FOR THE ASSESSMENT YEAR 2005-06 ON THE GROUND THAT THERE WAS JUSTIFIED REASON FOR THE ASSE SSEE FOR NON APPEARANCE BEFORE THE TRIBUNAL ON THE DATE OF HEARI NG VIZ., 16.3.2012. 2. IT IS STATED IN THE PETITION OF THE ASSESSEE AS FOLLOWS: THE APPEAL WAS POSTED FOR HEARING ON 3.1.2012. TH E ASSESSEES AUTHORISED REPRESENTATIVE SRI R.B. KABRA , C.A. EXPIRED IN NOVEMBER, 2011 AND THE FAMILY MEMBERS OF LATE SRI KABRA AND HIS OFFICE ASSISTANTS ARE BUSY WITH T HE CEREMONIES CONNECTED ON ACCOUNT OF THE SUDDEN DEMIS E OF ITA NO.MA.29/H/2012 SRI LAXMINARAYANA VYAS, HYDERABAD 2 SRI R.B. KABRA SAHEB. IN VIEW OF THE SAME NO BODY ON BEHALF OF THE ASSESSEE WAS PRESENT DURING THE HEARI NG ON 3.1.2012, NOR AN ADJOURNMENT PETITION WAS FILED EXP LAINING THE POSITION. ON ACCOUNT OF ASSESSEES ABSENCE AT THE TIME OF HEARING, THE TRIBUNAL HAD DISMISSED THE APPEAL I N LIMINE. AN AFFIDAVIT EXPLAINING THE POSITION IS ALSO SUBMIT TED FOR CONSIDERATION OF THE TRIBUNAL. 3. WE HEARD BOTH SIDES. WE FIND THAT THERE IS JUS TIFIED REASON FOR THE ASSESSEE FOR NON APPEARANCE AT THE TIME OF HEARING ON HER APPEAL ON 16.3.2012. WE ACCORDINGLY, RECALL OUR OR DER DATED 3.1.2012 AND POST THE APPEAL OF THE ASSESSEE VIZ., ITA 318/H/2012 FOR HEARING ON 9.5 . 2012 , AS ALREADY PRONOUNCED IN THE OPEN COURT. NO SEPARATE NOTICE OF HEARING WOUL D BE ISSUED AND THIS ORDER ITSELF WOULD BE TREATED AS SUCH NOTI CE. CONSEQUENTLY PRESENT APPLICATION OF THE ASSESSEE IS ALLOWED. 4. IN THE RESULT, THE MA FILED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN CO URT ON: 16.3.2012 SD/- SD/- (CHANDRA POOJARI) ACCOUNTANT MEMBER (ASHA VIJAYARAGHAVAN) JUDICIAL MEMBER DATED THE 16 TH MARCH, 2012 COPY FORWARDED TO: 1. SHRI LAXMINARAYANA VYAS, H.NO.14-5-23/6, BEGUM BAZAR, HYDERABAD-12. 2. THE ITO WARD 7 (2), HYDERABAD 3. THE CIT(A), HYDERABAD 4. THE CIT, HYDERABAD 5. THE DR, ITAT, HYDERABAD NP/