Venkata prabhakar Rao Amancharla, Nellore V. Income Tax Officer, Ward-5, Nellore

MA 66/Hyd/2023

• Counselvise Citation: [2024] 101 COUNSELVISE.COM (IT) 6611 (ITAT-HYDERABAD)
• Duration Of Justice: 9 month(s) 15 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 06-06-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 06-06-2024
• Assessment Year: 2009-2010
• Appeal Filed On: 21-08-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: V V S C MURALIDHAR RAO

Judgement Text

MA Nos 65 and 66 of 2015 Venkata Prabhakar Rao Amancharla Page 1 of 3 आयकर अपीलȣय अͬधकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘SMC‘ Bench, Hyderabad Before Shri Manjunatha, G. Accountant Member M.A. Nos. 65 & 66/Hyd/2023 (आ.अपी.सं /ITA No. 1669/Hyd/2019 & 243/Hyd/2020) (िनधाŊरण वषŊ/Assessment Year: 2014-15 & 2009-10) Shri Venkata Prabhakar Rao Amancharla Nellore PAN:AGSPA2284N Vs. Income Tax Officer Ward 5 Nellore (Appellant) (Respondent) िनधाŊįरती Ȫारा/Assessee by: Adv.VVSC Muralidhar Rao राज̾ व Ȫारा/Revenue by: : Smt. Sheetal Sarin, DR सुनवाई की तारीख/Date of hearing: 07/05/2024 घोषणा की तारीख/Pronouncement: 07/05/2024 आदेश/ORDER The assessee has filed the present Miscellaneous Applications against the order of the Tribunal dated 5.10.2021 in ITA No.1669/Hyd/2019 for A.Y 2014-15 and ITA No.243/Hyd/2020 for the A.Y 2009-10 respectively. 2. The assessee has narrated the facts of his case and the mistake stated to be apparent on record from the order of the Tribunal dated 5.10.2021. The learned Counsel for the assessee referring to the petition filed by the assessee and also the affidavit MA Nos 65 and 66 of 2015 Venkata Prabhakar Rao Amancharla Page 2 of 3 submitted that the assessee was suffering with jaundice and for further treatment shifted to Chennai. Due to his ill health neither he could inform his Counsel for the assessee nor present for hearing when the appeal was called for hearing. Therefore, he submitted that the ex-parte order passed by the Tribunal should be recalled in terms of Rule 24 of the Appellate Tribunal Rule, 1963. 3. The learned DR, on the other hand, submitted that the M.As filed by the assessee is beyond the time prescribed u/s 254(2) of the I.T. Act and thus, the same needs to be dismissed. 4. I have heard both parties and considered relevant contents of M.As filed by the assessee for both the AYs. Admittedly, the Tribunal has passed ex-parte order for non- prosecution of the assessee. The assessee has explained reasons for non-appearance on the date of hearing and according to the assessee, he could not appear for hearing due to his ill health. We find that the assessee has furnished a medical certificate from Madala Multi Specialty Hospital and the Doctor certified that during the period when the appeal was fixed for hearing, the assessee was suffering from jaundice and for further treatment, the assessee was shifted to Chennai. In my opinion, the reasons given by the assessee for not hearing before the Tribunal when the appeal was posted for hearing appears to be reasonable and bonafide. Therefore, in terms of Rule 24 of the Appellate Tribunal MA Nos 65 and 66 of 2015 Venkata Prabhakar Rao Amancharla Page 3 of 3 Rules, 1963, the ex-parte order passed by the Tribunal in ITA Nos. 1669/Hyd/2019 for A.Y 2014-15 and ITA No.243/Hyd/2020 for the A.Y 2009-10 respectively are recalled and the appeals of the assessee are posted for hearing on 11.07.2024. Since the date of hearing has been informed to both the sides in the Open Court, the notice of hearing is dispensed with. 5. In the result, M.As filed by the assessee are allowed. Order pronounced in the Open Court on 7 th June, 2024. Sd/- Hyderabad, dated 7 th June 024 Vinodan/sps Copy to: S.No Addresses 1 Shri Amancharla Venkata Prabhakar Rao, 27-2-141 Gowda Hostel Centre, Balaji Nagar, Nellore Town, AP 524002 2 Income Tax Officer Ward 5, 24-2-438, 1 st Floor, Dargamitta GT Road, Nellore Town & City, A.P 3 Pr. CIT - Tirupati 4 DR, ITAT Hyderabad Benches 5 Guard File By Order (MANJUNATHA, G.) ACCOUNTANT MEMBER