Ajay Kumar, Hyderabad V. ACIT, Cent.Cir-5, Hyderabad

MA 62/HYD/2013

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 0251 (ITAT-HYDERABAD)
• Duration Of Justice: 2 month(s) 5 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 03-05-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: misc
• Appeal Filed On: 26-02-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: M H NAIK

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH A, HYDERABAD BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. ASHA VIJAYARAGHAVAN, JUDICIAL MEMBER M.A.NO. 62/H/2013 (IN ITA NO. 1937/HYD/2011 ASSESSMENT YEAR : 2006-07) SRI AJAY KUMAR, APPLICANT HYDERABAD. (PAN AGIPK9745L) VS. ASST. COMMISSIONER OF INCOME-TAX, RESPONDENT CENTRAL CIRCLE 5, HYDERABAD. APPELLANT BY : SHRI AJAY KUMAR RESPONDENT BY : SHRI M.H.NAIK DATE OF HEARING : 03/05/2013 DATE OF PRONOUNCEMENT : 03 /05/2013 ORDER PER CHANDRA POOJARI, A.M.: THIS MISCELLANEOUS APPLICATION FILED BY THE ASSESSE E ARISES OUT OF THE ORDER OF ITAT 'A' BENCH, HYDERABA D BENCHES, HYDERABAD, IN APPEAL ITA NO. 1937/HYD/2011 DATED 29/02/2012, WHICH WAS PASSED EX-PARTE BY THE ITAT. THE ASSESSEE IN THE MA, BESIDES MENTIONING THE REAS ONS FOR NOT ATTENDING THE HEARING OF HIS CASE, REQUESTED TH AT NON ATTENDANCE ON THE DATE OF HEARING WAS OUT OF INADVE RTENCE AND NOT AS THE ASSESSEE WAS DISINTERESTED IN PROSEC UTION OF APPEAL. THE ASSESSEE CITED THE FOLLOWING REASONS FO R NON ATTENDANCE ON THE DATE OF HEARING: '2. A NOTICE OF HEARING FIXING THE APPEAL FOR HEARI NG ON 29/02/2011 WAS RECEIVED BY THE APPLICANT BY REGISTE RED POST. HOWEVER, SINCE THE APPLICANT'S ELDER BROTHER, SANJAY KUMAR, WHO IS CONVERSANT WITH THE INCOME-TAX MATTER S RELATING TO THE FIRM OF M/ S GHANSHYAMDAS GEMS AND MA NO. 62/HYD/13 AJAY KUMAR 2 JEWELS AND ITS PARTNERS, WAS ARRESTED AND KEPT IN P RISON A FEW DAYS BEFORE THE DATE OF HEARING, ALL THE FAMILY MEMBERS WERE UPSET WITH THIS DEVELOPMENT AND WERE TRYING TH EIR BEST FINDING OUT WAYS AND MEANS THROUGH THE ARRESTED PER SON CAN BE RELEASED FROM JAIL AND BAIL. IN THIS ANXIETY, THE APPLICANT FORGOT ABOUT THE DATE OF HEARING OF THE A PPEAL BEFORE THE TRIBUNAL. DUE TO THIS INADVERTENT OMISSI ON ON HIS PART, THE APPLICANT FORGOT TO ENTRUST THE MATTER TO ANY COUNSEL FOR PROSECUTING HIS APPEAL, WITH THE RESULT, THE HON'BLE TRIBUNAL WAS PLEASED TO DISMISS THE APPEAL FOR NON-APPEARANCE, WITH PERMISSION TO THE APPLICANT TO THE FILE A PROPER PETITION FOR RECALL OF THE ORDER IF THERE WAS SUFFICIENT CAUSE FOR HIS NON-APPEARANC E ON 29/02/2012, ON WHICH DATE THE APPEAL WAS FIXED FOR HEARING.' 2. THE ASSESSEE FILED AN AFFIDAVIT AFFIRMING THE A FORESAID REASONS FOR NON APPEARANCE ON THE DATE OF HEARING O F THE APPEAL. HE, THEREFORE, PRAYED THAT THE ORDER MAY BE RECALLED AND AN OPPORTUNITY MAY BE GIVEN TO MAKE HIS SUBMISS IONS IN THE APPEAL. 3. ON THE OTHER HAND, THE LEARNED OR HAS NOT OBJEC TED TO THE SUBMISSIONS OF THE ASSESSEE FOR RECALLING THE O RDER. 4. WE HAVE HEARD THE LEARNED COUNSEL OF THE ASSESS EE AND THE LEARNED DR IN THE MATTER. IN VIEW OF THE ABOVE THAT THE ASSESSEE INTERESTED IN PROSECUTING ITS APPEAL, THE ORDER OF THE ITAT (SUPRA) IS RECALLED. THE REGISTRY IS DIRECTED TO FIX THE APPEAL ON 12/08/2013 FOR HEARING AND ADJUDICATING THE APPEAL ON MERITS, WHICH IS ANNOUNCED IN THE OPE N COURT. 5. IN THE RESULT, THE MISCELLANEOUS APPEAL FILED B Y THE ASSESSEE ALLOWED AS INDICATED ABOVE. PRONOUNCED IN THE OPEN COURT ON 03/05/2013. SD/- SD/- (ASHA VIJAYARAGHAVAN) (CHANDRA POOJA RI) JUDICIAL MEMBER ACCOUNTANT M EMBER HYDERABAD, DATED: 3 RD MAY, 2013 MA NO. 62/HYD/13 AJAY KUMAR 3 KV COPY TO:- 1) SRI AJAY KUMAR, C-1, MAYUR KUSHAL COMPLEX, G UNFOUNDRY, HYDERABAD 2) ACIT, CENTRAL CIRCLE 5, AAYAKAR BHAVAN, HY DERABAD 3) THE CIT (A)-V, HYDERABAD 4) THE CIT-IV, HYDERABAD 5) THE DEPARTMENTAL REPRESENTATIVE, I.T.A.T., HYDE RABAD.