Mohammad Shakeel Quadri, Hyderabad V. Income Tax Officer, Ward-4(1), Hyderabad

MA 29/Hyd/2022

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 4666 (ITAT-HYDERABAD)
• Duration Of Justice: 1 month(s) 29 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 21-04-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB-A
• Assessment Year: 2009-2010
• Appeal Filed On: 23-02-2022
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: T. SUNIL GOUTAM
• Keywords: Set aside

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A”, HYDERABAD BEFORE SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER & SHRI K.NARASIMHA CHARY, JUDICIAL MEMBER M.A. Nos.29 & 30/HYD/2022 (Arising out of ITA Nos.321 & 322/Hyd/2018) Assessment Year: 2009-10 Mohammed Shakeel Quadri, Hyderabad [PAN: AACPQ9249H] Vs The Income Tax Officer, Ward-4(1), Hyderabad Mohammed Layeeq, Hyderabad [PAN: ACWPL1994Q] (Applicant) (Respondent) Assessee by : Shri B.Prabhakar, Advocate Revenue by : Shri T.Sunil Goutam Date of hearing: 22/04/2022 Pronouncement on 22/04/2022 ORDER PER K. NARASIMHA CHARY, JM: These two Miscellaneous Applications are filed by the assessees, seeking to recall the order dated 20/01/2022 in ITA Nos.321 & 322/Hyd/2018 for the AY.2009-10 on the ground on 17/01/2022 an adjournment petition was filed and looking at the absence of the assessee on 17/01/2022, the Tribunal proceeded with the matter and passed the order dt.20/01/2022 ex- parte. According to the assessee, as is revealed in the affidavit, due to the pandemic conditions, the matter underwent several adjournments in virtual mode; and that on 07/01/2022, additional evidences, as required, were : 2 : MA Nos.29 & 30/Hyd/2022 submitted by way of registered post in support of the grounds of appeal and also through the counsel; and that but there was no wilful default on the part of the assessee in not appearing on 17/01/2022, but it was under a bona fide belief that an adjournment would be granted on 17/01/2022 due to pandemic conditions. While placing reliance on Rule 24 of the Income Tax Appellate Tribunal Rules, 1963 (Rules), the Ld.AR prayed that an opportunity may be granted to the assessee to contest the matter on merits and to address arguments. 2. Ld. DR vehemently opposed this petition, stating that the matter was disposed of on merits and therefore only remedy available to the assessee is to prefer an appeal, and there is no mistake apparent on the face of record. 3. We have gone through the record in the light of the submissions made on either side. It is an undeniable fact that as on the date of the final hearing in the appeal, the world was reeling under pandemic and the physical hearing was not restored to its full extent. Further, we found from the record that the assessee presented an application dt.07/01/2022, seeking adjournment of the matter to any date on or after 01/02/2022 on the ground that the tax consultants were to file the tax audit reports and to attend Registrar of Companies, the compliance of which was required before 31/01/2022. We further found from the record that this letter missed the attention of the Bench, which resulted in proceeding with the matter ex-parte and pronouncement of the order dt.02/01/2022. Actus curiae neminum gravabit, namely, the act of Court shall not prejudice anybody’s case. 4. From this factual matrix, we are satisfied that there was sufficient cause for the non-appearance of the assessee on the date of hearing either in person or through the counsel because of the pandemic as well as the : 3 : MA Nos.29 & 30/Hyd/2022 requirement of the counsel to comply with the requirements of filing of returns under the Companies Act. Rule 24 of ITAT says that when once the Tribunal satisfied with the reason for non-appearance of the appellant, the order shall be set aside and the appeal has to be restored to file. Having satisfied with the cause for non-appearance of the assessee on the date of hearing, in view of this mandatory provision, we are inclined to accept the request of the assessee to set aside the order dt.20/01/2022 and restore the appeal to file. Since the appeal relates to the year 2018, after hearing both the parties as to the next date of hearing, according to their convenience, we direct the Registry to fix the appeals for hearing on 19/05/2022. Parties noted the next date of hearing in open court, hence no fresh notice be issued. Accordingly, ITA Nos.321/Hyd/2018 and 322/Hyd/2018 for the AY.2009-10 are directed to be fixed for hearing on 19/05/2022. 5. In the result, both the MAs are allowed. Order pronounced in the open court on this the 22 nd day of April, 2022 Sd/- Sd/- (LAXMI PRASAD SAHU) (K. NARASIMHA CHARY) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 22/04/2022 TNMM : 4 : MA Nos.29 & 30/Hyd/2022 Copy forwarded to: 1. Shri Mohammed Shakeel Quadri, 1-5-202, Zamistanpur, Ekminar Masjid, Musheerabad, Hyderabad. 2. Shri Mohammed Layeeq, 1-5-5/B, Flat No.201, J.K.Heights, Krishna Colony, Musheerabad Hyderabad. 3. The Income Tax Officer, Ward-4(1), Hyderabad. 4. CIT(Appeals)-1, Hyderabad. 5. Pr.CIT-1, Hyderabad. 6. D.R. ITAT, Hyderabad. 7. Guard File. TRUE COPY ASSISTANT REGISTRAR ITAT, HYDERABAD