D.S. Karunakar Reddy, Hyderabad V. Dy. Commissioner of Income Tax, Central Circle-6, , Hyderabad

MA 56/Hyd/2017

• Counselvise Citation: [2017] 123 COUNSELVISE.COM (IT) 5549 (ITAT-HYDERABAD)
• Duration Of Justice: 28 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 27-10-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2008-2009
• Appeal Filed On: 29-09-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S SRINIVAS
• Assessee Lawyers: PRABHAKAR J

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH A, HYDERABAD BEFORE SMT P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER M.A. NO. 56/HYD/2017 (IN ITA NO. 4/HYD/2016 ASSESSMENT YEAR: 2008-09 D.S. KARUNAKAR REDDY, HYDERABAD. PAN AHCPC 0573C VS. DY. COMMISSIONER OF INCOME- TAX, CENTRAL CIRCLE 6, HYD. (APPLICANT) (RESPONDENT) ASSESSEE BY : SHRI PRABHAKAR J. REVENUE BY : SHRI S. SRINIVAS DATE OF HEARING : 27-10-2017 DATE OF PRONOUNCEMENT : 27-10-2017 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 A BENCH, HYDERABAD BENCHES, HYD ERABAD, IN ITA NO. 04/HYD/2016 DATED 17/03/2017 WHEREIN THE TRIBUNAL D ISMISSED THE APPEAL EX-PARTE IN-LIMINE FOR WANT OF PROSECUTION. 2. BRIEFLY THE FACTS OF THE CASE ARE THAT THE ASSES SEE APPROACHED THE HONBLE HIGH COURT AGAINST THE EX-PARTE ORDER PASSE D BY THE TRIBUNAL (SUPRA) DISMISSING THE APPEAL OF THE ASSESSEE FOR W ANT OF PROSECUTION. THE HONBLE HIGH COURT OBSERVED THAT THE TRIBUNAL SHALL CONSIDER THE CASE OF THE ASSESSEE ON MERITS. 3. THE LD. AR OF THE ASSESSEE REFERRING TO THE DECI SION OF THE HONBLE HIGH COURT, REQUESTED THE BENCH TO RECALL ITS ORDER DATED 17/03/2017 IN ITA NO. 04/HYD/2016 AND ADJUDICATE THE SAME ON MERITS. 4. CONSIDERED THE RIVAL SUBMISSIONS AND PERUSED THE RECORD. AS PER THE DIRECTIONS OF HONBLE HIGH COURT, WE ARE INCLINED T O RECALL OUR ORDER DATED 17/03/2017 PASSED IN ITA NO. 04/HYD/2017 AND POST T HE APPEAL FOR HEARING 2 M.A. NO. 56/HYD/2017 SHRI D.S. KARUNAKAR REDDY ON 24/01/2018 . AS THE AFORESAID DATE OF HEARING OF APPEAL WAS AN NOUNCED IN THE OPEN COURT IN PRESENCE OF BOTH THE COUNSELS, NO SEPARATE NOTICE OF HEARING IS REQUIRED TO BE ISSUED TO THE PARTIES. 5. IN THE RESULT, THE MISCELLANEOUS APPLICATION FIL ED BY THE ASSESSEE IS ALLOWED. PRONOUNCED IN THE OPEN COURT ON 27 TH OCTOBER, 2017 SD/- SD/- (P. MADHAVI DEVI) (S. RIFAUR RAHM AN) JUDICIAL MEMBER A CCOUNTANT MEMBER HYDERABAD, DATED: 27 TH OCTOBER, 2017. KV COPY TO:- COPY TO:- 1) SHRI D.S. KARUNAKAR, C/O J. PRABHAKAR, CA, RESID ENCY APARTMENTS, 245, TTK ROAD, ALWARPET, CHENNAI 600 018 2) DCIT, CENTRAL CIRCLE 6, HYD 3) CIT(A) - IV, HYDERABAD 4 CIT - III HYDERABAD 5) THE DEPARTMENTAL REPRESENTATIVE, I.T.A.T., H YDERABAD. 6) GUARD FILE