Srinivas Reddy Gurram, , R.R.Dist V. Addl. Commissioner of Income Tax, Range-9, Hyderabad

MA 34/Hyd/2018

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 0580 (ITAT-HYDERABAD)
• Duration Of Justice: 6 month(s) 15 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 14-09-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 07-09-2018
• Assessment Year: 2011-2012
• Appeal Filed On: 28-02-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: S RAMA RAO
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH A , HYDERABAD BEFORE S MT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI S . RIFAUR RAHMAN , ACCOUNTANT MEMBER M.A. NO. 3 4 /HYD/2018 ITA NO. 9 16 /HYD/201 5 ASSESSMENT YEAR: 20 11 - 12 SRINIVAS REDDY GURRAM , HYDERABAD. PAN ADEPG 8220H VS. ADDL. COMMISSIONER OF INCOME - TAX, RANGE - 9 , HYDERABAD. (APP LICANT ) (RESPONDENT) ASSESSEE BY : SHRI S. RAMA RAO REVENUE BY : SHRI PRABHAT KUMAR GUPTA DATE OF HEARING : 0 7 - 0 9 - 2018 DATE OF PRONOUNCEMENT : 14 - 0 9 - 2018 O R D E R PER S . RIFAUR RAHMAN , A .M. : TH IS MISCELLANEOUS APPLICATION IS FILED BY THE ASSESSEE SEEKING RECALL OF THE ORDER OF THE TRIBUNAL DATED 03 / 0 8 /201 7 IN ITA NO. 9 16 / /HYD/201 5 , WHEREIN THE TRIBUNAL DISMISSED THE APPEAL EX - PARTE IN - LIMINE FOR NON - PROSECUTION. 2. IN THE M.A. , ASSESSEE STATED THAT THE AR OF THE ASSESSEE, WHO HAS TO REPR ESENT THE MATTER, WAS OUT OF STATION ATTENDING THE STATUTORY AUDIT OF CORPORATION BANK AND HE ENTRUSTED THE WORK OF SEEKING ADJOURNMENT TO HIS ASSISTANT, WHO FELL SICK ON THE DATE OF HEARING I.E. ON 03/08/2017 AND COULD NOT APPEAR BEFORE THE TRIBUNAL. 3. REFERRING TO THE ABOVE, LD. AR SUBMITTED THAT NON - APPEARANCE BEFORE THE TRIBUNAL IS NEITHER WILFUL NOR DELIBERATE BUT BONAFIDE, BEYOND THE CONTROL AND REQUESTED FOR RECALLING THE EX - PARTE ORDER, AND 2 M.A. NO. 3 4 /HYD/2018 SRINIVAS REDDY GURRAM, HYD. HEARING OF THE APPEAL ON MERIT. THE LEARNED DR, HOWEVER , HAS NOT OBJECTED TO RECALL OF THE APPEAL. 4 . 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 03 /0 8 /201 7 AND, THEREFORE, WE RECALL THE ORDER DATED 03 / 0 8 /201 8 AND FIX THE APPEAL FOR HEARING ON 1 2 /0 2 /201 9 . AS THE AFORESAID DATE OF HEARING OF APPEAL WAS ANNOUNCED IN THE OPEN COURT IN PRESENCE OF BOTH THE COUNSELS, NO SEPARATE NOTICE OF HEARING IS REQUIRED TO BE ISSUED TO THE PARTIES. 5 . IN THE RESULT, MA FILED BY THE ASSESSEE IS ALLOWED . PRONOUNCED IN THE OPEN COURT ON 14 TH SEPTEMBER , 2018. SD/ - SD/ - ( P. MADHAVI DEVI ) (S . RIFAUR RAHMAN ) JUDICIAL MEMBER ACCOUNTANT MEMBER HYDERABAD, DATED: 14 TH SEPTEMBER , 2018. K V COPY TO: - 1) SRINIVAS REDDY GURRAM, C/O SRI S. RAMA RAO, ADVOCATE, FLAT NO. 102, SHRIYAS ELEGANCE, 3 - 6 - 643, STREET NO. 9, HIMAYATNAGAR, HYDERABAD 500 029. 2) ADDL. C IT, RANGE - 9 , HYD. 3) CIT(A) VII , HYDERABAD. 4) CIT VII , HYD 5) THE DEPARTMENTAL REPRESENTATIVE, I.T.A.T., HYDERABAD. 6) GUARD FILE