Srivani Mullapudi, Hyd, Hyderabad V. DCIT, Circle-16(3), Hyderabad

MA 40/HYD/2016

• Counselvise Citation: [2016] 123 COUNSELVISE.COM (IT) 5400 (ITAT-HYDERABAD)
• Duration Of Justice: 8 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 05-08-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 27-10-2016
• Assessment Year: 2006-2007
• Appeal Filed On: 27-07-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: K J RAO
• Assessee Lawyers: V RAGHAVENDRA RAO

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. 40/HYD/2016 (IN ITA NO. 274/HYD/2016 ASSESSMENT YEAR: 2006-07) SRIVANI MULLAPUDI, HYDERABAD. PAN ADDPM 2237 P VS. DY. COMMISSIONER OF INCOME- TAX, CIRCLE 16(3), HYDERABAD. (APPLICANT) (RESPONDENT) ASSESSEE BY : SHRI V. RAGHAVENDRA RAO REVENUE BY : SHRI K.J. RAO DATE OF HEARING 05-08-2016 DATE OF PRONOUNCEMENT 05-08-2016 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. 274/HYD/2016 DATED 06/06/2016, DISMISSING THE APPEA L EX-PARTE IN LIMINE FOR NON-PROSECUTION. 2. IN THE M.A. THE ASSESSEE STATED AS UNDER: 7. THE POSTING NOTICE ALONG WITH DEFECT MEMO HAS B EEN RECEIVED ORIGINALLY ON BEHALF OF ME ON 29.04.2016. IN COMPLI ANCE WITH THE NOTICE AND THE MEMO, THE DEFECTS WERE RECTIFIED AND THE SAME COMMUNICATED TO THE ASSISTANT REGISTRAR ON 16.05.20 16. BEING THE MANAGING DIRECTOR OF PROGRESSIVE CONSTRUCTIONS LTD AND VERY BUSY IN BUSINESS MATTERS I DEPEND USUALLY ON A PERSONAL ASS ISTANT IN DEALING WITH MY PERSONAL WORK RELATING TO MY PERSONAL INCOM E TAX MATTERS ALSO. IN THE TAX MATTERS THE ASSISTANT HAS STANDARD INSTRUCTIONS TO BRING ALL THE NOTICES TO THE ATTENTION OF THE CHART ERED ACCOUNTANT OR THE COUNSEL. ALTHOUGH CARE WAS TAKEN BY THE ASSISTA NT TO ARRANGE FOR CORRECTING THE DEFECTS IN THE APPEAL PAPERS, HE HAS NOT BROUGHT THE MATTER OF THE DATE OF HEARING TO THE ATTENTION OF T HE COUNSEL AND TO GET A POWER OF ATTORNEY TO BE FILED. ON ENQUIRY BY ME A FTER THE ORDER OF 2 M.A. NO. 40/HYD/2016 SRIVANI MULLAPUDI THE HON'BLE BENCH HAS BEEN RECEIVED, IT APPEARS THA T THIS WAS ON ACCOUNT OF THE WRONG IMPRESSION THAT CORRECTION OF DEFECTS IS ADEQUATE COMPLIANCE AND THAT A NOTICE OF HEARING WOULD BE GI VEN AGAIN PROVIDING FURTHER OPPORTUNITY. THE ASSISTANT FAILED TO BRING THE UPTO DATE POSITION, AFTER THE DEFECTS WERE RECTIFIED, TO THE NOTICE TO MY ATTENTION. THIS HAPPENED BECAUSE OF IGNORANCE ON TH E PART OF THE ASSISTANT. THIS WAS OUT OF IGNORANCE OF THE PROCEDU RES BEFORE THE HON'BLE TRIBUNAL. 3. THE ASSESSEE FILED AN AFFIDAVIT AFFIRMING THE SA ID REASONS IN THE M.A. REFERRING TO THE ABOVE REASONS, LD. AR SUBMITTED TH AT NON-APPEARANCE BEFORE THE TRIBUNAL IS NEITHER WILLFUL NOR DELIBERA TE BUT BONAFIDE AND BEYOND THE CONTROL OF THE ASSESSEE. HE, THEREFORE, REQUES TED FOR RECALLING THE EX- PARTE ORDER, AND HEARING OF THE APPEAL ON MERIT. TH E LEARNED DR, HOWEVER, HAS NOT OBJECTED TO THE RECALL OF THE APPEAL. 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 06/06/2016 PASSED IN ITA NO. 274/HYD/20 16 AND POST THE APPEAL FOR HEARING ON 2 7/10/2016 . 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 5 TH AUGUST, 2016. SD/- SD/- (P. MADHAVI DEVI) (S. RIFAUR RAHM AN) JUDICIAL MEMBER A CCOUNTANT MEMBER HYDERABAD, DATED: 5 TH AUGUST, 2016 KV COPY TO:- 1) SMT. SRIVANI MULLAPUDI, 6-3-251-7/3A, BANJARA HILLS, HYD. 2) DCIT, CIRCLE 16(3), HYDERABAD 3) CIT(A)-4, HYDERABAD 4)PR. CIT 4, HYDERABAD 5) THE DEPARTMENTAL REPRESENTATIVE, I.T.A.T., H YDERABAD. 3 M.A. NO. 40/HYD/2016 SRIVANI MULLAPUDI