Shri P Venkatesh, Hyderabad V. The ITO, Ward-4(1), Hyderabad

MA 32/HYD/2013

• Counselvise Citation: [2013] 123 COUNSELVISE.COM (IT) 9989 (ITAT-HYDERABAD)
• Duration Of Justice: 23 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 15-02-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2007-2008
• Appeal Filed On: 23-01-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: GANGADHAR
• Assessee Lawyers: PRAMOD AWADHANI

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH B', HYDERABAD BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI SAKTIJIT DEY, JUDICIAL MEMBER MA NO. 32/HYD/2013 ARISING OUT OF ITA NO. 1508/HYD/2012 ASSESSMENT YEAR 2007-08 SHRI P. VENKATESH HYDERABAD PAN: ACUPP6102G VS. THE INCOME TAX OFFICER WARD-4(1) HYDERABAD APPELLANT RESPONDENT APPELLANT BY: SRI PRAMOD AWADHANI RESPONDENT BY: SRI GANGADHAR PANDEY DATE OF HEARING: 15 . 02 .201 3 DATE OF PRONOUNCEMENT: 15 . 02 .201 3 O R D E R PER CHANDRA POOJARI, AM: BY THIS MISCELLANEOUS APPLICATION THE ASSESSEE SEE KS RECALL OF THE ORDER OF THE TRIBUNAL DATED 8.1.2013 IN ITA NO. 150 8/HYD/2012 WHEREIN THE TRIBUNAL DISMISSED APPEAL OF THE ASSESSEE EX-PA RTE FOR NON-APPEARANCE ON 8.1.2013 FOR HEARING BEFORE THIS TRIBUNAL. 2. THE LEARNED AR FILED A PETITION STATING THAT THE NO TICE FIXING HEARING ON 8.1.2013 WAS NEVER SERVED ON THE ASSESSEE. BEIN G SO, THE ASSESSEE WAS PREVENTED BY SUFFICIENT CAUSE IN APPEARING BEFORE T HIS TRIBUNAL. HE SUBMITTED THAT THE EX-PARTE ORDER OF THE TRIBUNAL M AY BE RECALLED AND THE APPEAL MAY BE FIXED FOR HEARING IN THE INTEREST OF JUSTICE. 3. THE LEARNED DR RELIED ON THE ORDER OF THE TRIBUNAL. 4. WE HAVE HEARD BOTH THE PARTIES AND PERUSED THE MATE RIAL ON RECORD. WE FIND THE ASSESSEE WAS PREVENTED BY REASONABLE CA USE IN APPEARING BEFORE THIS TRIBUNAL ON 8.1.2013 FOR HEARING. CONS IDERING THE PLEA OF THE ASSESSEE, WE ARE INCLINED TO RECALL THE EX-PARTE OR DER OF THE TRIBUNAL CITED SUPRA. THE APPEAL IN ITA NO. 1508/HYD/2012 IS RESTO RED ON THE FILE OF THE TRIBUNAL. NOW, THE APPEAL IS POSTED FOR HEARING ON 6.5.2013. NO NOTICE OF MA NO. 32/HYD/2013 SRI P. VENKATESH ================== 2 HEARING SHALL BE SENT TO THE PARTIES AS THE DATE OF HEARING WAS ANNOUNCED IN THE OPEN COURT AND THIS ORDER ITSELF WILL SERVE AS A NOTICE OF HEARING. 5. IN THE RESULT, MA BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 15 TH FEBRUARY, 2013. SD/ - (SAKTIJIT DEY) JUDICIAL MEMBER SD/ - (CHANDRA POOJARI) ACCOUNTANT MEMBER HYDERABAD, DATED THE 15 TH FEBRUARY, 2013 COPY FORWARDED TO: 1. SRI P. VENKATESH, 1 - 7 - 510/E/2/3, RAMNAGAR, GEMINI COLONY, HYDERABAD. 2. THE INCOME TAX OFFICER, WARD - 4(1), HYDERABAD. 3. THE CIT(A) - V , HYDER A BAD. 4. THE CIT - IV , HYDERABAD. 5. THE DR B BENCH, ITAT, HYDERABAD. TPRAO