Sri B. Ravi Kumar Redy, Hyderabad V. ACIT,Central Circle-3, Hyderabad

MA 77/HYD/2014

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 2082 (ITAT-HYDERABAD)
• Duration Of Justice: 1 year(s) 1 month(s) 6 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 13-06-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2008-2009
• Appeal Filed On: 07-05-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: V CHANDRASEKHAR

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH B, HYDERABAD BEFORE SHRI B. RAMAKOTAIAH, ACCOUNTANT MEMBER AND SHRI SAKTIJIT DEY, JUDICIAL MEMBER M.A. NO. 77/HYD/2014 (IN ITA NO. 720/HYD/2013 ASSESSMENT YEAR: 2008-09 B. RAVI KUMAR REDDY, APPLICANT BANGALORE (PAN ADLPR 6631 A) VS. ASST. COMMISSIONER OF INCOME-TAX, RESPONDENT CENTRAL CIRCLE 3, HYDERABAD. APPLICANT BY : SHRI V. CHANDRASEKHAR RESPONDENT BY : SHRI SOLGY JOSE T. KOTTARAM DATE OF HEARING : 06/06/2014 DATE OF PRONOUNCEMENT : 13 /06/2014 ORDER PER SAKTJIT DEY, A.M.: THIS MISCELLANEOUS APPLICATION FILED BY THE ASSESSE E ARISES OUT OF THE ORDER OF ITAT B BENCH, HYDERABAD BENCHES, HYDERABAD, IN APPEAL ITA NO. 720/HYD/2013 DATED 02/04/2014, WHICH WAS PASSED EX-PARTE BY THE ITAT. THE ASSESSEE IN THE MA, BESID ES MENTIONING THE REASONS FOR NOT ATTENDING THE HEARING OF ITS CA SE, REQUESTED THAT NON ATTENDANCE ON THE DATE OF HEARING WAS OUT OF IN ADVERTENCE AND NOT BECAUSE THE ASSESSEE WAS DISINTERESTED IN PROSE CUTION OF APPEAL. THE ASSESSEE IN THE M.A., STATED, INTER-ALIA, THE R EASONS, WHICH PREVENTED HIM TO APPEAR ON THE DATE OF HEARING OF T HE APPEAL I.E. ON 02/04/2014, AS UNDER: 7. THE APPELLANT SUBMITS THAT THE APPELLANT-ASSESSE E WAS NOT IN RECEIPT OF THE HEARING NOTICE FORM THE OFFIC E OF THE HONBLE TRIBUNAL IN RESPECT OF THE HEARING POSTED ON 02/04/ 2014. 8. THE APPELLANT IS GIVEN TO UNDERSTAND THAT THE AP PELLANT AUTHORIZED REPRESENTATIVE RECEIVED THE NOTICE OF HE ARING FROM M.A. NO. 77/HYD/14 SRI B. RAVI KUMAR REDDY 2 THE OFFICE OF THE HONBLE TRIBUNAL. THE PERSON WHO RECEIVED THE NOTICE BY POST IN THE OFFICE OF THE AUTHORIZED REPR ESENTATIVE MISPLACED THE SAID NOTICE AND INADVERTENTLY THE SAM E WAS ALSO NOT INTIMATED TO THE COUNSEL WHO HAD TO ARGUE THE M ATTER. 9. THE APPELLANT AUTHORIZED REPRESENTATIVE WAS THUS NOT AWARE THAT THE CASE WAS POSTED FOR HEARING ON 02/04 /2014 AND COULD NOT APPEAR ON THE DAY ON 02/04/2014 WHEN THE MATTER WAS POSTED FOR HEARING. THE APPELLANT SUBMITS THAT IN VIEW OF ADMINISTRATIVE PROBLEM IN THE COUNSEL OFFICE THE AR COULD NOT APPEAR ON THE DATE OF HEARING BEFORE THE HONBLE BE NCH. 2. WE HAVE HEARD THE LEARNED COUNSEL OF THE ASSESSE E AND THE LEARNED DR IN THE MATTER. CONSIDERING THE REASONS S HOWN FOR NON APPEARANCE ON THE DATE OF HEARING OF THE APPEAL ON 02/04/2014 AND ALSO THE FACT THAT ASSESSEE IS INTERESTED IN PROSEC UTING HIS APPEAL, WE RECALL OUR ORDER DATED 02/04/2014. THE REGISTRY IS DIRECTED TO FIX THE APPEAL FOR HEARING ON 15/10/2014 , WHICH IS ANNOUNCED IN THE OPEN COURT. THIS ORDER SHOULD BE TREATED AS NOTICE FOR H EARING OF APPEAL AND NO SEPARATE NOTICES NEED BE SENT TO THE PARTIES . THE REGISTRY IS DIRECTED TO SEND THIS ORDER TO ASSESSEES ADDRESS A S MENTIONED IN COLUMN 10 OF FORM NO.36 AND NOT TO THE ADDRESS OF T HE ADVOCATE MENTIONED THEREIN. 3. IN THE RESULT, THE MISCELLANEOUS APPLICATION FIL ED BY THE ASSESSEE IS ALLOWED. PRONOUNCED IN THE OPEN COURT ON 13/06/2014. SD/- SD/- (B. RAMAKOTAIAH) (SA KTIJIT DEY) ACCOUNTANT MEMBER JUDICIAL MEMBER HYDERABAD, DATED:13/06/2014 KV M.A. NO. 77/HYD/14 SRI B. RAVI KUMAR REDDY 3 COPY TO:- 1) SRI. B. RAVI KUMAR REDDY, NO. 48/1, C.M. MOHAN BUILDING, TUMKUR ROAD, YESHWANTHPUR, BANGALORE, KARNATAKA. 2) ACIT, CENTRAL CIRCLE - 3, HYDERABAD 500 004. 3) CIT(A)-V, HYDERABAD 4) THE CIT (CENTRAL), HYDERABAD 5) THE DEPARTMENTAL REPRESENTATIVE, I.T.A .T., HYDERABAD. 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