Tumu Rajkumar , Hyderabad V. Asst. Commissioner of Income Tax, Central Circle-1(1), Hyderabad

MA 71/Hyd/2021

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 2699 (ITAT-HYDERABAD)
• Duration Of Justice: 11 month(s) 25 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 22-09-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB-A
• Next Hearing Date: 22-09-2022
• Assessment Year: 2016-2017
• Appeal Filed On: 28-09-2021
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Reasonable cause

Judgement Text

आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A”, HYDERABAD BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER & SHRI K.NARASIMHA CHARY, JUDICIAL MEMBER वि.आिे.सं / M.A. No. 71/Hyd/2021 (Arising out of ITA No. 1291/Hyd/2019) (विर्धारण िर्ा / Assessment Year: 2016-17 ) Tumu Raj Kumar, Hyderabad [PAN : ACAPT4169M] Vs Assistant Commissioner of Income Tax, Central Circle-1, Hyderabad (आिेदक / Applicant) (प्रत्‍यर्थी / Respondent) विर्धाररती द्वधरध / Assessee by: Shri S. Venkateswarlu, AR रधजस्‍ि द्वधरध / Revenue by: Shri K.P.R.R.Murthy, DR सुििधई की तधरीख/Date of hearing: 23/09/2022 घोर्णध की तधरीख/Pronouncement on: 23/09/2022 आदेश / ORDER PER K. NARASIMHA CHARY, JM: By way of this miscellaneous application, assessee prays to recall the order dated 06/04/2021 passed in ITA No. 1291/Hyd/2019 on the ground that the said order was passed ex-parte by looking at the absence of the assessee and the authorised representative on the date of hearing. M.A.No. 71/Hyd/2021 Page 2 of 3 2. We find that the impugned order passed by the Tribunal for non- prosecution. We further find that the appeal was disposed of on 06/04/2021 which falls within the pandemic period. The Hon'ble SC taking the cognizange of the difficulties being faced by the citizens of this nation, on account of Covid-19 pandemic had suo motu extended the limitation prescribed under various statutes. Therefore, we are of the considered opinion that the appellant is prevented by sufficient and reasonable cause from causing the appearance before this Tribunal when the matter was called on. Accordingly, in exercising the powers vested with Rule 24 of the ITAT Rules, we recall the matter for fresh adjudication in accordance with law. Since the appeal relates to the year 2019, after hearing both the parties as to the next date of hearing, according to their convenience, we direct the Registry to fix the appeal for hearing on 17/10/2022. Parties noted the next date of hearing in open court, hence no fresh notice be issued. Accordingly, ITA No.1291/Hyd/2019 for the AY.2016-17 is directed to be fixed for hearing on 17/10/2022. 3. In the result, this MA is allowed. Order pronounced in the open court on this the 23 rd day of September, 2022. Sd/- Sd/- (INTURI RAMA RAO) (K. NARASIMHA CHARY) ACCOUNTANT MEMBER JUDICIAL MEMBER Hyderabad, Dated: 23/09/2022 TNMM M.A.No. 71/Hyd/2021 Page 3 of 3 Copy forwarded to: 1. Tumu Raj Kumar, C/o. Manoj Daga & Co., H.No. 8-2-603/B/1, Flat No. 301, 3 rd , Sri Laxmi Towers, Road No. 10, Banjara Hills, Hyderabad. 2. Asst. Commissioner of Income Tax, Central Circle-1(1), Hyderabad. 3. CIT(Appeals)-11, Hyderabad. 4. Pr.CIT(Central)-Hyderabad. 5. DR, ITAT, Hyderabad. 6. GUARD FILE TRUE COPY ASSISTANT REGISTRAR ITAT, HYDERABAD