Rajendra Prasad Agarwal, Hyd, Hyderabad V. ACIT, Circle-10(1), Hyd, Hyderabad

MA 38/HYD/2016

• Counselvise Citation: [2016] 124 COUNSELVISE.COM (IT) 4483 (ITAT-HYDERABAD)
• Duration Of Justice: 1 month(s) 29 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 29-07-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2008-2009
• Appeal Filed On: 31-05-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: K J RAO
• Assessee Lawyers: TEJ PRAKASH TOSHNIWAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH B, HYDERABAD BEFORE SMT P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER M.A. NO. 38/HYD/2016 (IN ITA NO. 907/HYD/2013 ASSESSMENT YEAR: 2008-09) RAJENDRA PRASAD AGARWAL, HYDERABAD. PAN AAKPA8671K VS. ASST. COMMISSIONER OF INCOME-TAX, CIRCLE 10(1), HYDERABAD. (APPLICANT) (RESPONDENT) ASSESSEE BY : SHRI TEJPRAKASH TOSHNIWAL REVENUE BY : SHRI K.J. RAO DATE OF HEARING 29-07-2016 DATE OF PRONOUNCEMENT 29-07-2016 O R D E R PER S. RIFAUR RAHMAN, A.M.: THIS MISCELLANEOUS APPLICATION FILED BY THE ASSESSE E ARISES OUT OF THE ORDER OF ITAT B BENCH, HYDERABAD BENCHES, HYD ERABAD, IN ITA NO. 907/HYD/2013 DATED 17/09/2013, DISMISSING THE APPEA L EX-PARTE IN LIMINE FOR NON-PROSECUTION. 2. IN THE M.A. THE ASSESSEE STATED THAT NOTICE OF H EARING FOR FIXING THE APPEAL ON 17/09/2013 WAS NOT RECEIVED BY HIM AS SUC H THE ASSESSEE COULD NOT ATTEND ON THE SAID DATE OF HEARING. HE, THEREFO RE, STATED THAT NON- APPEARANCE BEFORE THE TRIBUNAL IS NEITHER WILLFUL N OR DELIBERATE BUT BONAFIDE AND BEYOND THE CONTROL OF THE ASSESSEE. 3. THE ASSESSEE FILED AN AFFIDAVIT AFFIRMING THE SA ID REASONS IN THE M.A. CITING THE ABOVE REASONS, THE LD. AR OF THE ASSESSE E, THEREFORE, REQUESTED FOR RECALLING THE EX-PARTE ORDER, AND HEARING OF TH E APPEAL ON MERIT. THE LEARNED DR, HOWEVER, NOT OBJECTED TO THE RECALL OF THE APPEALS. 2 M.A. NO. 39/HYD/2016 OMPRAKASH AGARWAL 4. WE HAVE CONSIDERED THE SUBMISSIONS OF THE PARTI ES AND PERUSED THE MATERIAL ON RECORD. AS ASSESSEE IS PREVENTED BY SUF FICIENT CAUSE FOR NOT ATTENDING ON THE DATE OF HEARING OF APPEAL, WE ARE INCLINED TO RECALL OUR ORDER DATED 17/09/2013 PASSED IN ITA NO. 907/HYD/20 13 AND POST THE APPEAL FOR HEARING ON 07/11/2016 . 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 ISS UED TO THE PARTIES. 5. IN THE RESULT, THE MISCELLANEOUS APPLICATION FIL ED BY THE ASSESSEE IS ALLOWED. PRONOUNCED IN THE OPEN COURT ON 29 TH JULY, 2016. SD/- SD/- (P. MADHAVI DEVI) (S. RIFAUR RAHM AN) JUDICIAL MEMBER A CCOUNTANT MEMBER HYDERABAD, DATED: 29 TH JULY, 2016 KV COPY TO:- 1) RAJENDRA PRASAD AGARWAL, C/O TEJPRAKASH TOSHNIWA L, ADVOCATE, 4-1-6/B/4, RAMKOTE, HYDERABAD 500 095 2) ACIT, CIRCLE 10(1), HYDERABAD. 3 CIT(A)-VI, HYDERABAD 4) CIT-V HYDERABAD 5) THE DEPARTMENTAL REPRESENTATIVE, I.T.A.T., HYDE RABAD.