Majety Madhavi, Vijayawada, Vijayawada V. DCIT, Central Circle-1(3), Hyderabad, Hyderabad

MA 61/Hyd/2018

• Counselvise Citation: [2018] 119 COUNSELVISE.COM (IT) 4704 (ITAT-HYDERABAD)
• Duration Of Justice: 4 month(s) 4 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 26-10-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 12-10-2018
• Assessment Year: 2009-2010
• Appeal Filed On: 21-06-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: S RAMA RAO
• Keywords: Reasonable cause

Judgement Text

THE IN COME TAX APPELLATE TRIBUNAL HYDERABAD BENCH B , HYDERABAD BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI S . RIFAUR RAHMAN , ACCOUNTANT MEMBER M.A. NO. 61/HYD/2018 (IN ITA NO. 675 /HYD/201 7 ASSESSMENT YEAR: 20 0 9 - 10 ) MAJETY MADHAVI, VIJAYAWADA PAN ACEPM 0659 D VS. DY. COMMISSIONER OF INCOME - TAX, CIRCLE 1(3), HYDERABAD. (AP PLICANT ) (RESPONDENT) ASSESSEE BY : SHRI S. RAMA RAO REVENUE BY : S HRI SUNKU SRINIVASU DATE OF HEARING : 1 2 - 10 - 201 8 DATE OF PRONOUNCEMENT : 26 - 1 0 - 201 8 O R D E R PER S . RIFAUR RAHMAN, A .M.: THIS MISCELLANEOUS APPLICATION IS FILED BY THE ASSESSEE SEEKING RECALL OF THE ORDER OF THE TRIBUNAL DATED 1 6/ 03 /201 8 IN ITA NO. 6 75 //HYD/201 7 , WHEREIN THE TRIBUNAL DISMISSED THE APPEAL EX - PARTE IN - LIMINE FOR NON - PROSECUTION. 2. IN THE M.A., ASSESSEE , INTER - ALIA, STATED THAT THE APPEAL WAS ENTRUSTED TO THE CA, WHO COULD NOT APPEAR BEFORE THE ITAT FOR THE REASONS BEYOND HIS CONTROL AS HIS FATHER WHO IS STAYING AT VIJAYAWADA WAS SICK AND, THEREFORE, THE CA HAD TO LEAVE FOR VIJAYAWADA URGENTLY. IN VIEW OF THE SAME, NONE APPEARED ON BEHALF OF THE ASSESSEE ON THE DATE OF HEARING OF THE APPEAL. 3. REFERRING TO THE ABOVE, LD. AR SUBMITTED THAT NON - APPEARANCE BEFORE THE TRIBUNAL IS NEITHER WILLFUL NOR DELIBERATE BUT BONA - FIDE, BEYOND THE CONTROL AND REQUESTED F OR RECALLING THE EX - PARTE ORDER, AND HEARING OF THE APPEAL ON MERIT. THE LEARNED DR, HOWEVER, HAS NOT OBJECTED TO RECALL OF THE APPEAL. 2 M.A. NO. 6 1 /HYD/201 8 MAJETI MADHAVI 4. CONSIDERED THE RIVAL SUBMISSIONS AND PERUSED THE MATERIAL ON RECORD. WE ARE OF THE VIEW THAT THE ASSESSEE WAS PREVE NTED BY REASONABLE CAUSE FOR NOT APPEARING BEFORE THE TRIBUNAL ON THE DATE OF HEARING I.E. ON 13 / 03 /201 8 AND, THEREFORE, WE RECALL THE ORDER DATED 1 6/ 03 /201 8 AND FIX THE APPEAL FOR HEARING ON 14 /0 3 /2019. AS THE AFORESAID DATE OF HEARING OF APPEAL WAS ANNOU NCED 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 M.A. FILED BY THE ASSESSEE IS ALLOWED . PRONOUNCED IN THE OPEN COURT ON 26 TH OCTOBER , 2018. SD/ - SD/ - ( P. MADHAVI DEVI ) (S . RIFAUR RAHMAN ) JUDICIAL MEMBER ACCOUNTANT MEMBER HYDERABAD, DATED: 26 TH OCTOBER , 2 018. KV COPY TO: - 1) MAJETI MADHAVI, C/O SRI S. RAMA RAO, ADVOCATE, FLAT NO. 102, SHRIYAS ELEGANCE, 3 - 6 - 643, STREET NO. 9, HIMAYATNAGAR, HYDERABAD 500 029. 2) DC IT, CENTRAL CIRCLE 1 ( 3 ), HYD. 3) CIT(A) 11 , , HYD. 4) PR. CIT (CENTRAL) , HYD. 5 ) THE DEPARTMENTAL REPRESENTATIVE, I.T.A.T., HYDERABAD. 6 ) GUARD FILE