M. Rajalingam Goud, Hyderabad V. Asst. Commissioner of Income Tax, Central Circle-11(1), Hyderabad

MA 5/Hyd/2018

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 0583 (ITAT-HYDERABAD)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 14-09-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 26-02-2019
• Assessment Year: 2008-2009
• Appeal Filed On: 29-12-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: D KOMALI KRISHNA
• Assessee Lawyers: P V PHADKE
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH A , HYDERABAD BEFORE S MT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI S . RIFAUR RAHMAN , ACCOUNTANT MEMBER M.A. NO. 0 5 & 06 /HYD/2018 (IN ITA NO. 36 7 /HYD/201 6 ASSESSMENT YEAR S : 20 0 8 - 09 AND 2009 - 10) M. RAJALINGAM GOUD , HYDERABAD. PAN AARPM 4779M VS. A SST . COMMISSIONER OF INCOME - TAX, CIRCLE - 11(1), HYDERABAD. (APP LICANT ) (RESPONDENT) ASSESSEE BY : SHRI P.V. PHADKE REVENUE BY : SMT. D. KOMALI KRISHNA DATE OF HEARING : 14 - 0 9 - 2018 DATE OF PRONOUNCEMENT : 14 - 0 9 - 2018 O R D E R PER S . RIFAUR RAHMAN , A .M. : TH ESE MISCELLANEOUS APPLICATION S ARE FILED BY THE ASSESSEE SEEKING RECALL OF THE ORDER OF THE TRIBUNAL DATED 26 / 10 /201 7 IN ITA NO. 36 7 & 368 / HYD/201 6 , WHEREIN THE TRIBUNAL DISMISSED THE APPEAL EX - PARTE IN - LIMINE FOR NON - PROSECUTION. 2. IN THE M.AS , ASSESSEE STATED THAT T HERE WAS A MISCOMMUNICATION ON TH E PART OF THE ASSESSEE, ASSESSEES REGULAR COUNSEL AND AR REGARDING THE COMMUNICATION OF HEARING. FURTHER, THE ASSESSEES REGULAR COUNSEL THOUGHT THAT AR OF ASSESSEE WILL REPRESENT THE CASE AND AR THOUGHT THAT ASSESSEES REGULAR COUNSEL WILL ADDRESS THE SA ME. IN VIEW OF THE SAME, NONE APPEARED ON BEHALF OF THE ASSESSEE ON THE DATE OF HEARING OF THE APPEAL S . 3. REFERRING TO THE ABOVE, LD. AR SUBMITTED THAT NON - APPEARANCE BEFORE THE TRIBUNAL IS NEITHER WILFUL NOR DELIBERATE BUT BONAFIDE, 2 M.A. NO. 0 5 & 6 /HYD/2018 M. RAJALINGAM GOUD, HYD. BEYOND THE CONTROL AND REQUESTED FOR RECALLING THE EX - PARTE ORDER, AND HEARING OF THE APPEAL ON MERIT. THE LEARNED DR, HOWEVER, HAS NOT OBJECTED TO RECALL OF THE APPEAL S . 4 . CONSIDERED THE RIVAL SUBMISSIONS AND PERUSED THE MATERIAL ON RECORD. WE ARE OF THE VIEW THAT THE ASSESSEE WAS PREVENTED BY REASONABLE CAUSE FOR NOT APPEARING BEFORE THE TRIBUNAL ON THE DATE OF HEARING I.E. ON 26 / 10 /201 7 AND, THEREFORE, WE RECALL THE ORDE R DATED 26 / 10 /201 7 AND FIX THE APPEAL S FOR HEARING ON 26 /0 2 /201 9 . AS THE AFORESAID DATE OF HEARING OF APPEAL S WAS ANNOUNCED IN THE OPEN COURT IN PRESENCE OF BOTH THE COUNSELS, NO SEPARATE NOTICE OF HEARING IS REQUIRED TO BE ISSUED TO THE PARTIES. 5. HOWEV ER, IT WAS NOTICED THAT ASSESSEE HAS NOT APPEARED BEFORE THE LOWER AUTHORITIES ALSO. THEREFORE, WE DIRECT THE ASSESSEE TO PAY AN AMOUNT OF RS. 500/ - IN EACH APPEAL TOWARDS NON - APPEARANCE ON THE DATE OF HEARING BEFORE AUTHORITIES. THE AMOUNT OF COST SHALL B E REMITTED TO THE PMS RELIEF FUND. 6 . IN THE RESULT, MA S FILED BY THE ASSESSEE ARE ALLOWED . PRONOUNCED IN THE OPEN COURT ON 14 TH SEPTEMBER , 2018. SD/ - SD/ - ( P. MADHAVI DEVI ) (S . RIFAUR RAHMAN ) JUDICIAL MEMBER ACCOUNTANT MEMBER HYDERABAD, DATED: 14 TH SEPTEMBER , 2018. K V COPY TO: - 1) M. RAJALINGAM GOUD, PLOT NO. 145, IDPL CROSS PUNE, IDPL CROSS ROAD, QUTUBULLAPUR , HYDERABAD. 2) AC IT, CIRCLE - 11(1) , HYD. 3) CIT(A) 5 , HYDERABAD. 4) PR. CIT 5 , HYD . 5) THE DEPARTMENTAL REPRESENTATIVE, I.T.A.T., HYDERABAD. 6) GUARD FILE