V Siva Kota Reddy, Hyderabad V. Assistant Commissioner of Income Tax, Circle-6(1), Hyderabad

MA 72/Hyd/2017

• Counselvise Citation: [2017] 123 COUNSELVISE.COM (IT) 5618 (ITAT-HYDERABAD)
• Duration Of Justice: 21 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 15-12-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2007-2008
• Appeal Filed On: 24-11-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: N SWAPNA
• Assessee Lawyers: A V RAGHURAM

Judgement Text

THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH B, HYDERABAD BEFORE SHRI P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER M.A. NO. 72/HYD/2017 (IN ITA NO. 594/HYD/2017 ASSESSMENT YEAR: 2007-08) V. SIVA KOTA REDDY, HYDERABAD. PAN ACYPV5580 G VS. ASST. COMMISSIONER OF INCOME- TAX, CIRCLE 6(1), HYDERABAD. (APPELLANT) (RESPONDENT) M.A. NO. 73/HYD/2017 (IN ITA NO. 595/HYD/2017 ASSESSMENT YEAR: 2007-08) V. SUMATHI, HYDERABAD. PAN ADDPV2179F VS. ASST. COMMISSIONER OF INCOME- TAX, CIRCLE 6(1), HYDERABAD. (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI A.V. RAGHURAM REVENUE BY : SMT. N. SWAPNA DATE OF HEARING : 15-12-2017 DATE OF PRONOUNCEMENT : 15-12-2017 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, HYD ERABAD, IN ITA NO. 594 & 595/HYD/2017 DATED 28/08/2017 WHEREIN THE TRI BUNAL DISMISSED THE APPEALS EX-PARTE IN-LIMINE FOR NON-PROSECUTION. 2 M.A. NOS. 72 & 73 /HYD/2017 V. SIVA KOTA REDDY & V. SUMATHI, HYD. 2. THE LD. AR, REFERRING TO THE AFFIDAVITS FILED BY THE RESPECTIVE ASSESSEES BEFORE US SUBMITTED, INTER-ALIA, THAT THE LD. COUNSEL FOR THE ASSESSEE SUDDENLY FELL SICK ON THE DATE OF HEARING OF THE APPEALS, THEREFORE, NONE APPEARED ON BEHALF OF THE ASSESSEE ON THE DATE OF HEARING. HE FURTHER SUBMITTED THAT NON-APPEARANCE BEFORE TH E TRIBUNAL IS NEITHER WILLFUL NOR DELIBERATE BUT BONAFIDE, BEYOND THE CON TROL OF THE ASSESSEES. HE, THEREFORE, REQUESTED FOR RECALLING THE EX-PARTE ORD ER, AND HEARING OF THE APPEALS ON MERIT. THE LEARNED DR, HOWEVER, HAS NOT OBJECTED TO RECALL OF THE APPEALS. 3. WE HAVE CONSIDERED THE SUBMISSIONS OF THE PARTI ES AND PERUSED THE MATERIAL ON RECORD. AS ASSESSEES WERE PREVENTED BY SUFFICIENT CAUSE FOR NOT ATTENDING ON THE DATE OF HEARING OF APPEALS, WE ARE INCLINED TO RECALL OUR ORDER DATED 28/08/2017 PASSED IN ITA NO. 594 & 595/HYD/2017 AND POST THE APPEALS FOR HEARING ON 11/04/2018 . AS THE AFORESAID DATE OF HEARING OF APPEALS WAS ANNOUNCED IN THE OPEN COURT IN PRESENCE OF BOTH THE COUNSELS, NO SEPARATE NOTICE OF HEARING IS REQU IRED TO BE ISSUED TO THE PARTIES. 4. IN THE RESULT, THE MISCELLANEOUS APPLICATIONS FI LED BY THE ASSESSEES ARE ALLOWED. PRONOUNCED IN THE OPEN COURT ON 15 TH DECEMBER, 2017. SD/- SD/- (P. MADHAVI DEVI) (S. RIFAUR RAHMAN) JUDICIAL MEMBER AC COUNTANT MEMBER HYDERABAD, DATED: 15 TH DECEMBER, 2017. KV COPY TO:- 1) V. SIVA KOTA REDDY AND 2) V. SUMATHI, C/O S/SHRI K. VASANTKUMAR, AV RAGHURAM, P. VINOD & M. NEELIMA DEVI, ADVOCATES, 610 BABUKHAN ESTATE, BASHEERBAGH, HYDERABAD 500 001. 3) ACIT, CIRCLE 6(1), HYDERABAD. 4) CIT(A) -12, HYDERABAD 5) PR. CIT 6, HYDERABAD 6) THE DEPARTMENTAL REPRESENTATIVE, I.T.A.T., H YDERABAD. 7) GUARD FILE 3 M.A. NOS. 72 & 73 /HYD/2017 V. SIVA KOTA REDDY & V. SUMATHI, HYD. S.NO. DESCRIPTION DATE INTLS 1. DRAFT DICTATED ON SR.P.S./P.S 2. DRAFT PLACED BEFORE AUTHOR SR.P.S/PS 3 DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER JM/AM 4 DRAFT DISCUSSED/APPROVED BY SECOND MEMBER JM/AM 5 APPROVED DRAFT COMES TO THE SR.P.S./PS SR.P.S./P.S 6. KEPT FOR PRONOUNCEMENT ON SR. P.S./P.S. 7. FILE SENT TO THE BENCH CLERK SR.P.S./P.S 8 DATE ON WHICH FILE GOES TO THE HEAD CLERK 9 DATE OF DISPATCH OF ORDER