Naresh Kedia, Hyderabad V. Income Tax Officer, Ward-11(3), , Hyderabad

MA 43/Hyd/2018

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 6756 (ITAT-HYDERABAD)
• Duration Of Justice: 1 month(s) 21 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 11-06-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 02-08-2018
• Assessment Year: 2007-2008
• Appeal Filed On: 20-04-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: ANAM SIDDIQUI
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH A, HYDERABAD BEFORE SHRI D. MANMOHAN, VICE PRESIDENT AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER M.A. NO. 43/HYD/2018 ITA NO. 1619/HYD/2017 ASSESSMENT YEAR: 2007-08 NARESH KEDIA, HYDERABAD. PAN ALKPK0289Q VS. ASST. COMMISSIONER OF INCOME- TAX, WARD 11(3), HYDERABAD. (APPLICANT) (RESPONDENT) ASSESSEE BY : SMT. ANAM SIDDIQUI REVENUE BY : SHRI A.G.V. PRASAD DATE OF HEARING : 08-06-2018 DATE OF PRONOUNCEMENT : 11-06-2018 O R D E R PER S. RIFAUR RAHMAN, A.M.: THIS MISCELLANEOUS APPLICATION IS FILED BY THE ASSE SSEE SEEKING RECALL OF THE ORDER OF THE TRIBUNAL DATED 28/02/201 8 IN ITA NO. 1619//HYD/2017, WHEREIN THE TRIBUNAL DISMISSED THE APPEAL EX-PARTE IN-LIMINE FOR NON-PROSECUTION. 2. IN THE M.A., ASSESSEE STATED THAT HE HAD NOT REC EIVED THE NOTICE OF DATE OF HEARING AS MENTIONED IN THE ORDER AND TH E ORDER WAS PRONOUNCED IN THE COURT ON 28/02/2018 WITHOUT INTIM ATING THE ASSESSEE THAT THE CASE HAS BEEN POSTED FOR HEARING. 3. REFERRING TO THE ABOVE, LD. AR SUBMITTED THAT N ON-APPEARANCE BEFORE THE TRIBUNAL IS NEITHER WILFUL NOR DELIBERAT E BUT BONAFIDE, BEYOND THE CONTROL AND REQUESTED FOR RECALLING THE EX-PARTE ORDER, AND HEARING OF THE APPEAL ON MERIT. THE LEARNED DR, HOW EVER, HAS NOT OBJECTED TO RECALL OF THE APPEAL. 2 M.A. NO. 43/HYD/2018 NARESH KEDIA, HYD. 4. CONSIDERED THE RIVAL SUBMISSIONS AND PERUSED THE MATERIAL ON RECORD. WE ARE OF THE VIEW THAT THE ASSESSEE WAS PR EVENTED BY REASONABLE CAUSE FOR NOT APPEARING BEFORE THE TRIBU NAL ON THE DATE OF HEARING I.E. ON 28/02/2018 AND, THEREFORE, WE RECAL L THE ORDER DATED 28/02/2018 AND FIX THE APPEAL FOR HEARING ON 02/08/ 2018. AS THE AFORESAID DATE OF HEARING OF APPEAL WAS ANNOUNCED I N THE OPEN COURT IN PRESENCE OF BOTH THE COUNSELS, NO SEPARATE NOTIC E OF HEARING IS REQUIRED TO BE ISSUED TO THE PARTIES. 5. IN THE RESULT, MA FILED BY THE ASSESSEE IS ALLO WED. PRONOUNCED IN THE OPEN COURT ON 11 TH JUNE, 2018. SD/- SD/- (D. MANMOHAN) (S. RIFAUR RAHMA N) VICE PRESIDENT A CCOUNTANT MEMBER HYDERABAD, DATED: 11 TH JUNE, 2018. KV COPY TO:- 1) NARESH KEDIA, 6-56-2, OPP. IDPL, BALANAGAR, HYDERABAD. 2) ITO, WARD 11(3), HYD. 3) CIT(A) 5, HYDERABAD. 4) PR. CIT 5, HYD 5) THE DEPARTMENTAL REPRESENTATIVE, I.T.A.T., H YDERABAD. 6) GUARD FILE