Jyoti Agarwal, Hyderabad V. Income Tax Officer, Ward-14(2), Hyderabad

MA 59/Hyd/2017

• Counselvise Citation: [2017] 124 COUNSELVISE.COM (IT) 7319 (ITAT-HYDERABAD)
• Duration Of Justice: 21 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 31-10-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2013-2014
• Appeal Filed On: 10-10-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: V SREEKAR
• Assessee Lawyers: ARUN KUMAR MALANI

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. 59/HYD/2017 (IN ITA NO. 703/HYD/2017 ASSESSMENT YEAR: 2013-14) JYOTHI AGARWAL, HYDERABAD. PAN AAKPA 6898G VS. INCOME-TAX OFFICER, WARD 14(2), HYDERABAD. (APPLICANT) (RESPONDENT) ASSESSEE BY : SHRI ARUN KUMAR MALANI REVENUE BY : SHRI V. SREEKAR DATE OF HEARING : 27-10-2017 DATE OF PRONOUNCEMENT : 31-10-2017 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. 703/HYD/2017 DATED 28/08/2017 WHEREIN THE TRIBUNAL DISMISSED THE APPEAL EX-PARTE IN-LIMINE FOR NON-PROSECUTION. 2. IN THE M.A. THE LD. AR OF THE ASSESSEE, INTER-AL IA, STATED THAT HE COULD NOT TRACE THE DATE OF HEARING OF APPEAL IN T HE INTERNET CAUSE LIST, AS HE DID NOT KNOW THE APPEAL NUMBER AND WAS OF THE OP INION THAT INTIMATION WOULD GET FROM THE REGISTRY ABOUT THE DATE OF HEARI NG AND ACCEPTED, HE DID NOT MAKE ANY ATTEMPT DIRECTLY TO FIND OUT THE DATE FROM REGISTRY. 3. REFERRING TO THE ABOVE FACT, LD. AR SUBMITTED TH AT NON-APPEARANCE BEFORE THE TRIBUNAL IS NEITHER WILLFUL NOR DELIBERA TE BUT BONAFIDE, BEYOND THE CONTROL OF THE ASSESSEE. HE, THEREFORE, REQUESTED FOR RECALLING THE EX-PARTE ORDER, AND HEARING OF THE APPEAL ON MERIT. THE LEAR NED DR, HOWEVER, HAS NOT OBJECTED TO RECALL OF THE APPEAL. 2 M.A. NO. 59/HYD/2017 SMT. JYOTI AGARWAL, HYD. 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 28/08/2017 PASSED IN ITA NO. 703/HYD/20 17 AND POST THE APPEAL FOR HEARING ON 20/12/2017 . 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 31 ST OCTOBER, 2017 SD/- SD/- (D. MANMOHAN) (S. RIFAUR RAHMAN) VICE PRESIDENT A CCOUNTANT MEMBER HYDERABAD, DATED: 31 ST OCTOBER, 2017. KV COPY TO:- COPY TO:- 1) SMT. JYOTI AGARWAL, 8-2-684/3K/11 & 12, ROAD NO. 12, BANJARA HILLS, HYDERABAD. 2) IT), WARD 14(2), HYD 3) CIT(A) - 6, HYDERABAD 4 PR. CIT - 6 HYDERABAD 5) THE DEPARTMENTAL REPRESENTATIVE, I.T.A.T., H YDERABAD. 6) GUARD FILE