G. Bala Maddaiah, Kurnool, Hyderabad V. ITO, Ward-1, Kurnool, Kurnool

MA 46/Hyd/2018

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 6754 (ITAT-HYDERABAD)
• Duration Of Justice: 21 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 08-06-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2011-2012
• Appeal Filed On: 18-05-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard

Judgement Text

THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH B, HYDERABAD BEFORE SHRI D. MANMOHAN, VICE PRESIDENT AND SHRI B. RAMAKOTAIAH, ACCOUNTANT MEMBER M.A. NO. 46/HYD/2018 (IN ITA NO. 630/HYD/2017 ASSESSMENT YEAR: 2011-12) SHRI G. BALA MADDAIAH, KURNOOL. PAN ACPPG5870K VS. ITO, WARD-1, KURNOOL. (APPLICANT) (RESPONDENT) ASSESSEE BY : SHRI Y. RATNAKAR REVENUE BY : SHRI R. MOHAN REDDY DATE OF HEARING : 08-06-2018 DATE OF PRONOUNCEMENT : 08-06-2018 ORDER PER D. MANMOHAN, VICE PRESIDENT: BY THIS APPLICATION THE ASSESSEE SEEKS RECALL OF THE EX- PARTE ORDER DATED 20.11.2017, PASSED BY THE ITAT B BENCH, HYDERABAD. 2. IT MAY BE NOTICED THAT ON THE DATE OF HEARING NONE APPEARED ON BEHALF OF THE ASSESSEE THOUGH THE DATE WAS INFORMED TO THE ASSESSEES COUNSEL. LD. COUNSEL FILED A DECLARATION OF SHRI B. SURYANARAYANA MURTHY, CA, STATING THAT ON ACCOUNT OF SOME IMPORTANT ASSIGNMENT HE HAD TO GO TO CUTTACK BENCH OF ITAT AND IN FACT SIGNED AN ADJOURNMENT PETITION AND HANDED OVER IT TO HIS EXECUTIVE SHRI KUTUMBARAO TO BE PLACED BEFORE THE BENCH BUT UNFORTUNATELY SHRI KUTUMBARAOS WIFE RAN INTO MEDICAL EMERGENCY ON 19.11.2017, AND HENCE HE FORGOT ABOUT THIS 2 M.A.NO.46/HYD/2018, (IN ITA NO. 630 /HYD/2017). MATTER AND DID NOT PRESENT THE ADJOURNMENT PETITION BEFORE THE TRIBUNAL. THE ASSESSEE ALSO FILED AN AFFIDAVIT STATING THAT THE NON-APPEARANCE ON THE DATE FIXED FOR HEARING OCCURRED DUE TO THE CIRCUMSTANCES BEYOND HIS CONTROL AND THEREFORE, REQUESTED FOR A FAIR OPPORTUNITY OF BEING HEARD UNDER RULE 24 OF THE ITAT RULES. 3. WE HAVE ALSO HEARD THE LD. DR AND CAREFULLY PERUSED THE RECORD. SINCE WE ARE SATISFIED THAT THE ASSESSEE HAS SUFFICIENT CAUSE FOR NON-APPEARANCE ON THE DATE FIXED FOR HEARING, IN EXERCISE OF POWERS CONFERRED ON US UNDER RULE 24 OF THE ITAT RULES, WE HEREBY RECALL OUR ORDER DATED 20.11.2017 AND DIRECT THE REGISTRY TO POST THE APPEAL FOR HEARING ON 08.10.2018, SINCE THE DATE WAS ANNOUNCED IN THE OPEN COURT, ISSUANCE OF NOTICE TO RPAD IS DISPENSED WITH. 4. AS PRONOUNCED IN THE COURT THE MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE IS ALLOWED. SD/- SD/- (B.RAMAKOTAIAH) (D. MANMOHAN) ACCOUNTANT MEMBER VICE PRESIDENT HYDERABAD, DATED: 08 TH JUNE, 2018. KRK 1)SHRI G. BALA MADDAIAH C/O VENUGOPAL & CHENOY, CAS, 4-1-889/16/2, TILAK ROAD, HYDERABAD 500 001. 2) ITO, WARD-1, KURNOOL. 3) CIT(A), KURNOOL. 4) PR. CIT, KURNOOL. 5) THE DEPARTMENTAL REPRESENTATIVE, I.T.A.T., HYDERABAD. 6) GUARD FILE .