R.A.Alagara Raja, Bangalore V. Dy. Commissioner of Income Tax , Central Circle-2(1), Hyderabad

MA 35/Hyd/2019

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 6392 (ITAT-HYDERABAD)
• Duration Of Justice: 3 month(s) 17 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 07-05-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB-A
• Assessment Year: 2003-2004
• Appeal Filed On: 21-01-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: Y V S T SAI
• Assessee Lawyers: P RABHU
• Keywords: Reasonable cause

Judgement Text

THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH A , HYDERABAD BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER M.A. NO. 35 & 36 /HYD/201 9 (IN ITA NO. 949 & 950 /HYD/201 8 ASSESSMENT YEAR: 200 3 - 04 ) R.A. ALAGARA RAJA, BANGAORE. PAN A FRPR 8026D VS. DY. COMMISSIONER OF I NCOME - TAX, CENTRAL CIRCLE - 2 ( 1 ), HYDERABAD. (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI P RABHU REVENUE BY : S HRI Y.V.S.T. SAI DATE OF HEARING : 0 3 - 0 5 - 201 9 DATE OF PRONOUNCEMENT : 07 - 0 5 - 201 9 O R D E R PER S. RIFAUR RAHMAN, A.M.: TH E S E MISCELLANEOUS APPLICATION S ARE FILED BY THE ASSESSEE SEEKING RECALL OF THE ORDER OF THE TRIBUNAL DATED 10 / 1 0/2018 IN ITA NO S . 949 & 950 //HYD/201 8 , WHEREIN THE TRIBUNAL DISMISSED THE APPEAL S EX - PARTE IN - LIMINE FOR NON - PROSECUTION. 2. IN THE M.A S ., THE ASSESSEE , INTER - ALIA, STATED THAT HE WAS UNABLE TO INFORM HIS COUNSEL TO ATTEND THE HEARING ON 05 TH OCTOBER, 2018 DUE TO THE MISTAKEN BELIEF THAT THE APPEALS WERE PENDING BEFORE THE BANGALORE BENCH, BUT, THE SAME WERE TRANSFERRED TO HYDERABAD BENCHES. HE THEREFORE SUBMITTED THAT THE ABOVE OVERSIGHT WAS NEITHER DELIBERATE NOR INTENTIONAL AND REQUESTED FOR RECALLING THE EX - PARTE ORDER, AND HEARING OF THE APPEAL S ON MERIT. THE LEARNED DR, HOWEVER, HAS NOT OBJECTED TO RECALL OF THE APPEAL S. 2 M.A. NO S . 35 & 36 /HYD/201 9 R.A. ALAGARA RAJA, BENGALURU 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 05 / 1 0/2018 AND, THEREFORE, WE RECALL THE ORDER DATED 10 / 10 /2018 AND FIX THE APPEAL S FOR HEARING ON 20 / 11 /2019. AS THE AFORESAID DATE OF HEARING OF APPEAL S 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. 4. IN THE RESULT, MA S FILED BY THE ASSESSEE ARE ALLOWED. PRONOUNCED IN THE OPEN COURT ON 7 TH MAY, 2019 . SD/ - SD/ - ( P. MADHAVI DEVI ) (S. RIFAUR RAHMAN) JUDICIAL MEMBER ACCOUNTANT MEMBER HYDERABAD, DATED: 7 TH MAY, 2019 KV COPY TO: - 1) SHRI R.A. ALAGARA RAJA, H.NO. 185, 23 RD CROSS, 19 TH MAIN, KENCHANAHALLI, RAJARAJESHWARI NAGAR, BENGALURU, 2) DC IT, CENTRAL CIRCLE 2( 1 ), HYD. 3) CIT(A) 3 , BENGALURU . 4) PR. CIT 3 , HYD . 5) THE DEPARTMENTAL REPRESENTATIVE, I.T.A.T., HYDERABAD. 6) GUARD FILE