Sudhir Kumar D Shah-Individual, Hyderabad V. DCIT, Central Circle-2, Hyderabad, Hyderabad

MA 66/HYD/2016

• Counselvise Citation: [2016] 124 COUNSELVISE.COM (IT) 5113 (ITAT-HYDERABAD)
• Duration Of Justice: 1 month(s) 8 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 23-12-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: misc
• Appeal Filed On: 15-11-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: U MINICHANDRAN
• Assessee Lawyers: KISHORE KUMAR KABRA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH B', HYDERABAD BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER M.A. NOS. 66 TO 72/HYD/2016 (IN ITA NOS. 1864 TO 1870/HYD/2013 ASSESSMENT YEARS: 2002-03 TO 2008-09 SUDHIR KUMAR D. SHAH (INDIVIDUAL), HYDERABAD PAN CBNPS 2483M VS. DY. COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE 2, HYDERABAD. APPLICANT RESPONDENT M.A. NOS. 73 TO 79/HYD/2016 (IN ITA NOS. 1871 TO 1877/HYD/2013 ASSESSMENT YEARS: 2002-03 TO 2008-09) SUDHIR KUMAR D. SHAH (HUF), HYDERABAD PAN AAGHS 6336H VS. DY. COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE 2, HYDERABAD. APPLICANT RESPONDENT M.A. NO. 80/HYD/2016 (IN ITA NO. 2/HYD/2014 ASSESSMENT YEAR: 2006-07) SUDHIR KUMAR D. SHAH (HUF), HYDERABAD PAN AAGHS 6336 H VS. DY. COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE 2, HYDERABAD. APPLICANT RESPONDENT ASSESSEE BY: SHRI KISHORE KUMAR KABRA REVENUE BY: SMT. U. MINI CHANDRAN DATE OF HEARING: 23/12/2016 DATE OF PRONOUNCEMENT: 23/12/2016 O R D E R PER S. RIFAUR RAHMAN, A.M.: THESE MISCELLANEOUS APPLICATIONS FILED BY THE ASSES SEES ARISE OUT OF THE ORDER OF ITAT B BENCH, HYDERABAD BENCHES, MA. NOS. 66 TO 80/HYD/2016 SUDHIR KUMAR D. SHAH, IND./HUF 2 HYDERABAD, IN ITA NOS. 1864 TO 1877/HYD/2013 AND I TA NO. 2/HYD/14, DATED 20/05/2016, DISMISSING THE APPEALS EX-PARTE IN LIMINE FOR NON-PROSECUTION. 2. IN THE M.AS. THE ASSESSEES STATED THAT THEY COUL D NOT COMPILE/HAND OVER THE INFORMATION TO THE AR FOR ARG UING THE APPEALS AS HE WAS ON TRACTION FOR TREATMENT OF LOWE R BACK FROM 14 TH MAY 2016 TO 18 TH MAY 2016. IT WAS FURTHER STATED THAT NON- APPEARING ON THE DATE OF HEARING WAS NEITHER INTENT IONAL NOR DELIBERATE. IN THIS CONNECTION, THE ASSESSEES FILED AFFIDAVITS AFFIRMING THE SAID REASONS IN THE M.AS. 3. CITING THE ABOVE REASONS, THE LD. AR OF THE ASS ESSEES, THEREFORE, REQUESTED FOR RECALLING THE EX-PARTE ORD ER, AND HEARING OF THE APPEALS ON MERITS. THE LEARNED DR, H OWEVER, NOT OBJECTED TO THE RECALL OF THE APPEALS. 4. WE HAVE CONSIDERED THE SUBMISSIONS OF THE PARTI ES AND PERUSED THE MATERIAL ON RECORD. AS ASSESSEE IS PREV ENTED BY SUFFICIENT CAUSE FOR NOT ATTENDING ON THE DATE OF H EARING OF APPEALS, WE ARE INCLINED TO RECALL OUR ORDER DATED 20/05/2016 PASSED IN ITA NOS. 1864 TO 1877/HYD/2013 AND ITA NO . 2/HYD/14, AND POST THE APPEALS FOR HEARING ON 22/03/2016 . AS THE AFORESAID DATE OF HEARING OF APPEALS WAS ANNOUN CED IN THE OPEN COURT IN PRESENCE OF BOTH THE COUNSELS, NO SEP ARATE NOTICE OF HEARING IS REQUIRED TO BE ISSUED TO THE P ARTIES. MA. NOS. 66 TO 80/HYD/2016 SUDHIR KUMAR D. SHAH, IND./HUF 3 5. IN THE RESULT, THE MISCELLANEOUS APPLICATIONS FI LED BY THE ASSESSEE ARE ALLOWED. PRONOUNCED IN THE OPEN COURT ON 23 RD DECEMBER, 2016 SD/- (P. MADHAVI DEVI) JUDICIAL MEMBER SD/- (S. RIFAUR RAHMAN) ACCOUNTANT MEMBER HYDERABAD, DATED 23 RD DECEMBER, 2016 KV COPY FORWARDED TO: 1. SUDHIR KUMAR D. SHAH IND/HUF, 4-3-345, 1 ST FLOOR, RBH LANE, KOTI, HYDERABAD 2. THE DCIT, CENTRAL CIRCLE 2, HYDERABAD 3. CIT(A) I, HYDERABAD 4. CIT (CENTRAL), HYDERABAD 5. THE DR, ITAT, HYDERABAD 6. GUARD FILE