Omprakash Agarwal, Hyd, Hyderabad V. ACIT, Central Circle-5, Hyd, Hyderabad

MA 39/HYD/2016

• Counselvise Citation: [2016] 124 COUNSELVISE.COM (IT) 4482 (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: A
• Assessment Year: 2006-2007
• Appeal Filed On: 31-05-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: A SITHARAMA RAO
• Assessee Lawyers: TEJ PRAKASH TOSHNIWAL

Judgement Text

IN 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. 39/HYD/2016 (IN ITA NO. 1714/HYD/2011 ASSESSMENT YEAR: 2006-07) OMPRAKASH AGARWAL, HYDERABAD. PAN ABSPA 9787 R VS. ASST. COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE 5, HYDERABAD. (APPLICANT) (RESPONDENT) ASSESSEE BY : SHRI TEJPRAKASH TOSHNIWAL REVENUE BY : SHRI A. SITHARAMA 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 A BENCH, HYDERABAD BENCHES, HYD ERABAD, IN ITA NO. 1714/HYD/2011 DATED 09/07/2012, DISMISSING THE APPE AL EX-PARTE IN LIMINE FOR NON-PROSECUTION. 2. IN THE M.A. THE ASSESSEE STATED THAT WHEN THE AP PEAL WAS POSTED FOR HEARING ON 09/07/2012, THE ASSESSEE COULD NOT PRESE NT BECAUSE HE WAS OUT OF STATION AND THE COUNSEL WHO HAD APPOINTED TO REP RESENT BEFORE THE TRIBUNAL WAS HELD UP IN ANOTHER COURT, AS SUCH HE C OULD NOT ATTEND. IT WAS FURTHER SUBMITTED THAT NON-APPEARANCE BEFORE THE TR IBUNAL IS NEITHER WILLFUL NOR 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 2 M.A. NO. 39/HYD/2016 OMPRAKASH AGARWAL 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. 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 09/07/2012 PASSED IN ITA NO. 1714/HYD/2 011 AND POST THE APPEAL FOR HEARING ON 09/11/2016 . 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) OM PRAKASH AGARWAL, C/O TEJPRAKASH TOSHNIWAL, AD VOCATE, 4-1-6/B/4, RAMKOTE, HYDERABAD 500 095 2) ACIT, CENTRAL CIRCLE 5, HYDERABAD. 3 CIT(A)-V, HYDERABAD 4) CIT-IV HYDERABAD 5) THE DEPARTMENTAL REPRESENTATIVE, I.T.A.T., HYDE RABAD. 3 M.A. NO. 39/HYD/2016 OMPRAKASH AGARWAL DESCRIPTION DATE INTLS 1. DRAFT DICTATED ON SR.P.S. 2. DRAFT PLACED BEFORE AUTHOR SR.P.S 3 DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER AM 4 DRAFT DISCUSSED/APPROVED BY SECOND MEMBER VP 5 APPROVED DRAFT COMES TO THE SR.P.S./PS SR.P.S. 6. KEPT FOR PRONOUNCEMENT ON SR.P S. 7. FILE SENT TO THE BENCH CLERK SR.P.S. 8 DATE ON WHICH FILE GOES TO THE HEAD CLERK 9 DATE OF DISPATCH OF ORDER