T.Naga Prasad, Visakhapatnam V. THE ACIT, Visakhapatnam

MA 6/VIZ/2023

AI Insights

The case revolves around a Miscellaneous Application filed by T. Naga Prasad, seeking to recall an ex-parte order passed by the Income Tax Appellate Tribunal. The application was necessitated due to the non-appearance of the assessee's authorized representative, Mr. K.J.D. Srinivas, during the scheduled hearing on 25/04/2022, attributed to severe health issues. The Tribunal considered the circumstances and the submissions made by the new representative, Smt. A. Aruna, and decided to recall the earlier order, allowing the assessee another opportunity to present his case.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 128478 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 2 month(s) 26 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 25-04-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 20-04-2023
• Assessment Year: 2004-2005
• Appeal Filed On: 30-01-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

आयकर अपीलȣयअͬधकरण, ͪवशाखापटणम पीठ, ͪवशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM Įी दुåवूǽ आर एल रेɬडी, ÛयाǓयक सदèय एवं Įी एस बालाकृçणन, लेखा सदèय के सम¢ BEFORE SHRI DUVVURU RL REDDY, HON’BLE JUDICIAL MEMBER & SHRI S BALAKRISHNAN, HON’BLE ACCOUNTANT MEMBER MA No. 06/Viz/2023 (In आयकर अपील सं./ I.T.A. No.191/Viz/2015) (Ǔनधा[रण वष[ / Assessment Year :2004-05) T. Naga Prasad, Visakhapatnam. PAN: ABXPT 9042 R Vs. Assistant Commissioner of Income Tax, Circle-4(1), Visakhapatnam. (अपीलाथȸ/ Appellant) (Ĥ×यथȸ/ Respondent) अपीलाथȸ कȧ ओर से/ Appellant by : Smt. A. Aruna, AR Ĥ×याथȸ कȧ ओर से / Respondent by : Sri ON Hari Prasada Rao, Sr. AR सुनवाई कȧ तारȣख / Date of Hearing : 21/04/2023 घोषणा कȧ तारȣख/Date of Pronouncement : 26/04/2023 O R D E R PER DUVVURU RL REDDY, Judicial Member : This Miscellaneous Application is filed by the assessee seeking to recall the order of the Tribunal in ITA No. 191/Viz/2015 (AY 2005-06), dated 14/07/2022. 2 2. At the outset, the Ld. Authorized Representative drawn our attention to the order of the Tribunal dated 14/07/2022 (supra) and submitted that on the date of hearing of the appeal ie., on 25/04/2022 the Ld. Authorized Representative of the assessee Sri K.J.D. Srinivas could not attend to the Tribunal / appear before the Bench due to severe health issues and deputed Shri Siva Prasad by the Ld. Authorized Representative (Mr. K.J.D. Srinivas) in order to explain the situation and seek adjournment of the appeal. However, due to inevitably unavoidable circumstances, the case was heard on 14/07/2022 and the order was passed ex-parte. Under these circumstances, the Ld. AR pleaded that the non-appearance of the Ld. Counsel for the assessee before the Tribunal on the date of hearing 25/04/2022 was due to the reasons beyond the control of the assessee and neither intentional nor deliberate. Therefore, the Ld. AR prayed that considering these facts generously and following the principles of natural justice the assessee may be given one more opportunity to present his case and the Tribunal order dated 14/07/2022 may be recalled. 3 Per contra, the Ld. DR did not object to the submissions of the Ld. AR and submitted that the Revenue has no objection if the Bench considers recalling the order of the Tribunal. 3. We have heard both the sides and perused material placed on record. It is a fact that the Ld. Authorized Representative Mr. K.J.D. Srinivas did not attend before the Bench on the date of hearing of the appeal ie., on 25/04/2022. However, considering the submissions and explanation of the Ld. Counsel for the assessee and on perusal of the relevant material before us, we are of the view that non-appearance of the Ld. Authorized Representative viz., Mr. K.J.D. Srinivas is neither deliberate nor intention but he was prevented by a sufficient and reasonable cause. Considering these facts and strictly following the principles of natural justice, we are of the considered opinion that this is a fit case to recall the order of the Tribunal dated 14/07/2022 and hence the order of the Tribunal is hereby recalled. This decision of recalling the Tribunal’s order dated 14/07/2022 is taken keeping in view the peculiar facts of the case and also on the fact that an assessee should not suffer because of the non-appearance of the Ld. Authorized Representative, whatsoever the reason may be. We shall make it 4 clear that this decision of recalling the Tribunal’s order should not be taken as a precedent to any other appeals and only confined to this case because of the peculiar facts explained above. It is ordered accordingly and the registry is directed to post the appeal for hearing in the regular process. 4. In the result, Miscellaneous Application filed by the assessee is allowed. Order Pronounced in the open Court on the 26 th April, 2023. Sd/- Sd/- (एस बालाकृçणन) (दुåवूǽ आर.एल रेɬडी) (S.BALAKRISHNAN) (DUVVURU RL REDDY) लेखा सदèय/ACCOUNTANT MEMBER ÛयाǓयकसदèय/JUDICIAL MEMBER Dated 26/4/2023 OKK - SPS आदेश कȧ ĤǓतͧलͪप अĒेͪषत/Copy of the order forwarded to:- 1. Ǔनधा[ǐरती/ The Assessee – T. Naga Prasad, D.No. 7-5-107, Pandurangapuram, Visakhapatnam. 2. राजèव/The Revenue – The Assistant Commissioner of Income Tax, Circle-4(1), Visakhapatnam. 3. Principal Commissioner of Income Tax- 4. आयकर आयुÈत (अपील)/ The Commissioner of Income Tax (Appeals)- 5 5. ͪवभागीय ĤǓतǓनͬध, आयकर अपीलȣय अͬधकरण, ͪवशाखापटणम/ DR, ITAT, Visakhapatnam 6 .गाड[ फ़ाईल / Guard file आदेशानुसार / BY ORDER Sr. Private Secretary ITAT, Visakhapatnam