B Dinesh kumar, Hyd, Hyderabad V. ITO, Ward-9(3), Hyd, Hyderabad

MA 30/HYD/2017

• Counselvise Citation: [2017] 123 COUNSELVISE.COM (IT) 5544 (ITAT-HYDERABAD)
• Duration Of Justice: 5 month(s) 24 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 15-11-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2009-2010
• Appeal Filed On: 22-05-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: N SWAPNA
• Assessee Lawyers: S ARUN KUMAR

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH B, HYDERABAD BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI B. RAMAKOTAIAH, ACCOUNTANT MEMBER M.A. NO. 30/HYD/2017 (IN ITA NO. 420/HYD/2014 ASSESSMENT YEAR: 2009-10) SHRI B. DINESH KUMAR, HYDERABAD PAN AHIPB 9958M VS. INCOME-TAX OFFICER, WARD 9(3), HYDERABAD (APPLICANT) (RESPONDENT) ASSESSEE BY : SHRI S. ARUN KUMAR REVENUE BY : SMT N. SWAPNA DATE OF HEARING : 10-11-2017 DATE OF PRONOUNCEMENT : 15-11-2017 ORDER PER P. MADHAVI DEVI, J.M.: THIS IS AN APPLICATION FILED BY ASSESSEE SEEKING RECALL OF THE ORDER PASSED BY THE TRIBUNAL ON 15-09-2015 DISMISSING THE ASSESSEES APPEAL FOR NON-APPEARANCE OF THE ASSESSEE OR ITS COUNSEL ON THE SAID DATE OF HEARING. 2. THE LD. COUNSEL FOR THE ASSESSEE REITERATED THE SUBMISSIONS MADE IN THE PETITION AND PRAYED THAT THE ORDER OF THE TRIBUNAL DATED 15-09-2015 BE RECALLED, AND THE APPEAL BE HEARD ON MERITS. IN SUPPORT OF HIS CONTENTIONS, HE PLACED RELIANCE UPON THE DECISION OF THE HONBLE MADHYA PRADESH HIGH COURT IN WRIT PETITION NO. 4144 OF 2017 DATED 09-10-2017. THE LD. DR ALSO WAS HEARD. M.A NO.30/HYD/2017 SHRI B. DINESH KUMAR, HYDERABAD. PAGE 2 OF 3 3. AFTER HEARING BOTH THE PARTIES, WE FIND THAT THE APPEAL WAS DISMISSED FOR NON-APPEARANCE OF THE ASSESSEE AND THIS MA IS FILED AFTER SIX MONTHS OF PASSING OF THE ORDER. THERE IS AN AMENDMENT TO THE SUB SEC. 2 OF SEC 254 OF THE ACT, WHEREBY RECTIFICATION OF A MISTAKE APPARENT FROM RECORD CANNOT BE CARRIED OUT IF THE APPLICATION IS NOT FILED WITHIN SIX MONTHS FROM THE DATE OF THE ORDER. HOWEVER, THE HONBLE MADHYA PRADESH HIGH COURT IN W.P NO. 4144 OF 2017 (SUPRA), HAS HELD THAT THE SAID PROVISION IS APPLICABLE ONLY TO ORDERS PASSED AFTER THE AMENDMENT HAS COME TO FORCE I.E. WITH EFFECT FROM 01-06- 2016. FURTHER, IN VIEW OF THE RULE 24 OF THE ITAT RULES ALSO, THE ASSESSEES APPEAL HAS TO BE RECALLED TO BE DECIDED ON MERITS. IN VIEW OF THE SAME, WE RECALL THE ORDER OF THE TRIBUNAL DATED 15-09-2015 AND RE-FIX THE APPEAL FOR HEARING ON 06-03- 2018. AS THE DATE OF HEARING HAS BEEN ANNOUNCED IN THE OPEN COURT, NO FRESH NOTICE FOR THE HEARING OF THE APPEAL NEED BE GIVEN. 4. IN THE RESULT, THE MA IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 15 TH NOVEMBER, 2017 . SD/- SD/- (B.RAMAKOTAIAH) (P. MADHAVI DEVI) ACCOUNTANT MEMBER JUDICIAL MEMBER HYDERABAD, DATED: 15 TH NOVEMBER, 2017. M.A NO.30/HYD/2017 SHRI B. DINESH KUMAR, HYDERABAD. PAGE 3 OF 3 KRK COPY TO:- 1) SHRI SA. ARUN KUMAR, ADV, NO. 418, 4 TH FLOOR, KUBERA TOWERS, NARAYANAGUDA, HYDERABAD- 500029. 2. ITO, 9(3), HYDERABAD. 3) CIT(A)-V, HYDERABAD 4) CIT-VI, HYDERABAD 5)THE DEPARTMENT REPRESENTATIVE, I.T.A.T., HYD. 6) GUARD FILE.