Khoday Goverdhan, Hyd, Hyderabad V. Income Tax Officer, Ward-7(2), Hyderabad

MA 32/Hyd/2018

• Counselvise Citation: [2021] 104 COUNSELVISE.COM (IT) 8583 (ITAT-HYDERABAD)
• Duration Of Justice: 3 year(s) 8 month(s) 23 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 14-11-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB-B
• Assessment Year: 2007-2008
• Appeal Filed On: 22-02-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B”: HYDERABAD (THROUGH VIRTUAL CONFERENCE) BEFORE SH RI SAT B EER S INGH GO DA RA , JU DI CIA L MEMBE R AND SHR I L AXMI PR AS A D SAHU , AC COUNT ANT MEMBE R M.A. No. 32/Hyd/2018 (in ITA No. 812/H/2016 Assessment Year: 2007-08) Khoday Goverdhan, Hyderabad. PAN – AGVPG 0534E Vs. Income-tax Officer, Ward – 7(2), Hyderabad. (Appellant) (Respondent) Assessee by: Shri Shard Toshniwal for Shri Tej Prakash Toshniwal Revenue by Shri Rohit Mujumdar Date of hearing: 29/10/2021 Date of pronouncement: 15/11/2021 O R D E R PER L.P. SAHU, A.M.: This Miscellaneous Application is filed by the assessee seeking recall of the order of the Tribunal dated 31/07/2017 in ITA No. 812/Hyd/2016, wherein the Tribunal dismissed the appeal ex-parte in-limine for non- prosecution. MA No. 32/Hyd/2018 Khoday Goverdhan, Hyd. :- 2 -: 2. Along with M.A., the assessee filed an affidavit affirming therein that ld. AR of the assessee was sick as on the date of hearing, hence, could not make appearance before this Bench to plead the case on merits. He therefore submitted that non-appearance before the Tribunal is neither willful nor deliberate but bona-fide, beyond the control and requested for recalling the ex-parte order under Rule 24 of ITAT rules, and hearing of the appeal on merit. The learned DR, however, has not objected to recall of the appeal. 3. Considered the rival submissions and perused the material on record. We are of the view that the assessee was prevented by reasonable cause for not appearing before the Tribunal on the date of hearing i.e. on 31/07/2017 and, therefore, relying on the decision of the ITAT, Mumbai Benches in the case of Gateway Terminals India Pvt. Ltd. Vs. DCIT, [2021] 128 Taxmann.com 314, we recall the order dated 31/07/2017 u/s 24 of ITAT rules and direct the Registry to fix the appeal for hearing in the due course or time and accordingly, notice of hearing is to be issued to the parties. MA No. 32/Hyd/2018 Khoday Goverdhan, Hyd. :- 3 -: 4. In the result, MA filed by the assessee is allowed in above terms. Pronounced in the open court on 15 th November, 2021. Sd/- Sd/- (S. S. GODARA) (L.P. SAHU) JUDICIAL MEMBER ACCOUNTANT MEMBER Hyderabad, Dated: 15 th November, 2021. kv copy to : 1 Khoday Goverdhan, S/o K. Kishan Rao, Plot No. 72, HMT Sathavana Nagar, KPHB, Kukatpally, Hyderabad – 500 072. 2 ITO, Ward – 7(2), Hyderabad. 4 CIT(A) - 10, Hyderabad 5 CIT (IT & TP), Hyderabad. 6 ITAT, DR, Hyderabad 7 Guard File.