Gutta Narsaimha Reddy, Nalgonda V. Income Tax Officer, Ward-1, Suryapet

MA 74/Hyd/2021

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 5287 (ITAT-HYDERABAD)
• Duration Of Justice: 3 month(s) 5 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 26-01-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB-A
• Assessment Year: 2009-2010
• Appeal Filed On: 21-10-2021
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 254(2)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD ‘A’ BENCH, HYDERABAD. BEFORE SHRI S.S. GODARA, JUDICIAL MEMBER AND SHRI L. P. SAHU, ACCOUNTANT MEMBER (Through Virtual Hearing) M.A. No.74/Hyd/2021 (In ITA No.953/Hyd/2018) (Assessment Year : 2009-10) Shri Gutta Narasimha Reddy, Ramannapet. [PAN ARDPG 6155C] .....Appellant. Vs. Income Tax Officer, Ward 1, Suryapet. .....Respondent. Appellant By : Shri J. Nagaraj, Adv. Respondent By : Shri T. Sunil Goutam. (D.R.) Date of Hearing : 21.01.2022. Date of Pronouncement : 27.01.2022. O R D E R Per Shri S.S. Godara, J.M. : This assessee's Miscellaneous Application filed u/s. 254(2) of the Income Tax Act, 1961 ('the Act') seeks to recal the tribunal's order dt.1.7.2021 upholding both the lower authorities’ action making disallowance u/s.10(1) exemption claim of Rs.24,17,633 in the course of assessment as affirmed in the CIT(A)’s order dt.19.01.2018. Heard both the parties. Case file perused. 2 M.A. No.74/Hyd/2021 (In ITA No.953/Hyd/2018) 2. We note at the outset that our impugned order forming subject matter of instant appeal was indeed passed exparte as nobody appeared on behalf of the assessee. The fact also remains that the assessee, although claims that no notice had been received, has failed to pin point any apparent error in our order. He has mainly pleaded to have derived agriculture income from land owned and possessed by all the assessee's family members. There is no indication in the case records as to why the said family members have allegedly entrusted all agriculture operations in favour of the assessee only. We thus observe that our exparte order may deserve to be recalled on technicality, the assessee failed to pinpoint any apparent mistake therein on merits so as to exercise sectin 254(2) rectification jurisdiction. Ordered accordingly. 3. This assessee's Miscellaneous Application is dismissed in above terms. Order pronounced in the open court on 27th Jan., 2022. Sd/- Sd/- (L.P. SAHU) (S.S. GODARA) Accountant Member Judicial Member Hyderabad, Dt. 27.01.2022. * Reddy gp 3 M.A. No.74/Hyd/2021 (In ITA No.953/Hyd/2018) Copy to : 1. Shri Gutta Narasimha Reddy, H.No.8-101, Ramannapet (V & M), Nalgonda, Telangana. 2. ITO, Ward 1, Suryapet. 3. Pr. C I T-3, Hyderabad. 4. CIT(Appeals)-3, Hyderabad. 5. DR, ITAT, Hyderabad. 6. Guard File. By Order Sr. Pvt. Secretary, ITAT, Hyderabad.