Income Tax Officer, Ward-8(2), Hyderabad V. Boddam Kapil, Hyderabad

MA 4/Hyd/2020

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 9132 (ITAT-HYDERABAD)
• Duration Of Justice: 11 month(s) 9 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 08-01-2021
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: DB-A
• Next Hearing Date: 22-01-2021
• Assessment Year: 2008-2009
• Appeal Filed On: 29-01-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: N SRIKANTH
• Assessee Lawyers: K A SAI PRASAD
• Section: 254(2)

Judgement Text

MA NO 4 OF 2020 BODDAM KAPIL HYDERABAD PAGE 1 OF 3 IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD A BENCH, HYDERABAD (THROUGH VIDEO CONFERENCING) BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER M.A. NO.4/HYD/2020 (ARISING OUT OF ITA NO.1334/HYD/2013) ASSESSMENT YEAR: 2008-09 SHRI BODDAM KAPIL HYDERABAD PAN:AISPB8074D VS. INCOME TAX OFFICER WARD 8(2) HYDERABAD (APPELLANT) (RESPONDENT) ASSESSEE BY: SRI K.A. SAI PRASAD REVENUE BY : SRI N. SRIKANTH, DR DATE OF HEARING: 08/01/2021 DATE OF PRONOUNCEMENT: 08/01/2021 ORDER PER SMT. P. MADHAVI DEVI, J.M. THIS M.A.IS FILED BY THE ASSESSEE U/S 254(2) OF THE I.T. ACT FOR RECALL OF THE ORDER OF THE TRIBUNAL DATED 3 0.03.2016 IN ITA NO.1334/HYD/2013. 2. THE LEARNED COUNSEL FOR THE ASSESSEE SUBMITTED T HAT THE APPEAL WAS DISMISSED BY THE TRIBUNAL EX-PARTE W ITHOUT CONDONING THE APPEAL OF 89 DAYS IN FILING OF THE AP PEAL. IT WAS SUBMITTED THAT THE ASSESSEES AUTHORISED REPRESENTA TIVE HAD WITHDRAWN HIS VAKALAT AND THEREFORE, NONE APPEARED FOR THE ASSESSEE ON THE DATE OF HEARING DUE TO WHICH THE AP PEAL OF THE ASSESSEE WAS DISMISSED. HE SUBMITTED THAT IN THE AS SESSEES OWN CASE, FOR THE VERY SAME REASON, THE TRIBUNAL HAD CO NDONED THE DELAY OF 1279 DAYS AND HAD REMANDED THE ISSUE ON ME RITS TO THE MA NO 4 OF 2020 BODDAM KAPIL HYDERABAD PAGE 2 OF 3 FILE OF THE AO. HE HAS DRAWN OUR ATTENTION TO PARAS 3 & 4 OF THE TRIBUNAL ORDER IN ITA NOS.1894 TO 1897/HYD/2014 AND NOS.1379 TO 1382/HYD/2018 DATED 31.07.2019 AND PRAYED FOR TH E RECALL OF THE ORDER OF THE TRIBUNAL AND REMAND OF THE ISSUE T O THE FILE OF THE AO. 3. THE LEARNED DR, ON THE OTHER HAND, SUBMITTED THA T THE ASSESSEE DID NOT APPEAR BEFORE THE TRIBUNAL INSPITE OF SEVERAL NOTICES AND THEREFORE, THE TRIBUNAL HAD DISMISSED T HE APPEAL EX- PARTE THE ASSESSEE AND THEREFORE, THERE IS NO MISTA KE IN THE ORDER OF THE TRIBUNAL FOR RECTIFICATION U/S 254(2) OF THE I.T. ACT. 4. HAVING REGARD TO THE RIVAL CONTENTIONS AND THE M ATERIAL ON RECORD, WE FIND THAT THIS TRIBUNAL, IN THE ORDER NO.1334/HYD/2013, DATED 30.03.2016, HAD CLEARLY REC ORDED THAT MR. S. RAMA RAO HAD FILED HIS POWER OF ATTORNEY AND SINCE HE WAS UNABLE TO CONTACT THE PARTY, HE HAS WITHDRAWN HIS V AKALAT AND THEREFORE, THE CASE WAS FIXED FOR HEARING ON 30.03. 2013 AS A LAST CHANCE. THE VERY SAME CIRCUMSTANCES EXISTED EVEN FO R THE A.Y 2006-07 AND 2007-08 AND ONE OF US (J.M) WAS A SIGNA TORY TO THAT ORDER WHEREIN CIRCUMSTANCES UNDER WHICH THE LEARNED COUNSEL FOR THE ASSESSEE MR. K.A. SAI PRASAD WAS APPOINTED AS A MICUS CURIE WERE CONSIDERED AND THE LONG DELAY OF 1279 DAYS WAS CONDONED. THEREFORE, WE ARE INCLINED TO RECALL THE ORDER OF T HE TRIBUNAL DATED 30.03.2016 IN ITA NO.1334/HYD/2013 AND REFIX THE AP PEAL FOR HEARING ON 15.02.2021. SINCE THE DATE OF HEARING HA S BEEN ANNOUNCED IN THE OPEN COURT IN THE PRESENCE OF BOTH THE PARTIES, NO FURTHER NOTICE OF HEARING NEED BE ISSUED. MA NO 4 OF 2020 BODDAM KAPIL HYDERABAD PAGE 3 OF 3 5. IN THE RESULT, M.A. FILED BY THE ASSESSEE IS ALL OWED. ORDER PRONOUNCED IN THE OPEN COURT ON 8 TH JANUARY, 2021. SD/- SD/- (A. MOHAN ALANKAMONY) ACCOUNTANT MEMBER (P. MADHAVI DEVI) JUDICIAL MEMBER HYDERABAD, DATED 8 TH JANUARY, 2021. VINODAN/SPS COPY TO: 1 SHRI BODDAM KAPIL, D.NO.23-42, JANGARAO COMPLEX, SHAMSHABAD, RR DISTT. HYDERABAD 2 ITO WARD 8(2) 8 TH FLOOR, D BLOCK IT TOWERS, MASAB TANK HYDERABAD 3 CIT (A)-VIJAYAWADA 4 PR. CIT II HYDERABAD 5 THE DR, ITAT HYDERABAD 6 GUARD FILE BY ORDER