M. Laxmi Rajendra Prasad, Hyderabad V. Income Tax Officer, Ward-12(3), Hyderabad

MA 77/Hyd/2018

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 4582 (ITAT-HYDERABAD)
• Duration Of Justice: 5 month(s) 26 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 12-02-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB-A
• Next Hearing Date: 08-02-2019
• Assessment Year: 2009-2010
• Appeal Filed On: 17-08-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: H PHANI RAJU
• Assessee Lawyers: P MURALI MOHANA RAO
• Keywords: Reasonable cause

Judgement Text

THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH A , HYDERABAD BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER M.A. NO. 77/HYD/2018 (IN ITA NO. 1174/HYD/2017 ASSESSMENT YEAR: 2009 - 10 ) M . LAXMI RAJENDRA PRASAD, HYDERABAD. PAN ALUPM 4236F VS. INCOME - TAX OFFICER, WARD 12(3), HYDERABAD. (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI P. MURALI MOHANA RAO REVENUE BY : S HRI H. PHANI RAJU DATE OF HEARING : 08 - 0 2 - 201 9 DATE OF PRONOUNCEMENT : 12 - 0 2 - 201 9 O R D E R PER S. RIFAUR RAHMAN, A.M.: THIS MISCELLANEOUS APPLICATION IS FILED BY THE ASSESSEE SEEKING RECALL OF THE ORDER OF THE TRIBUNAL DATED 27/04/2018 IN ITA NO. 1174//HYD/2017, WHEREIN THE TRIBUNAL DISMISSED THE APPEAL EX - PARTE IN - LIMINE FOR NON - PROSECUTION. 2. ALONG WITH M.A., THE ASSESSEE FILED AN AFFIDAVIT AFFIRMING THEREIN THAT LD. AR OF THE ASSESSEE WAS SICK AS ON THE DATE OF HEARING, HENCE, COULD NOT MAKE APPEARANCE BEFORE THIS BENCH TO PLEAD THE CASE ON MERITS. HE THEREFORE SUBMITTED THAT NON - APPEARANCE BEFORE THE TRIBUNAL IS NEITHER WILFUL NOR DELIBERATE BUT BONA FIDE, BEYOND THE CONTROL AND REQUESTED FOR RECALLING THE EX - PARTE ORDER, AND HEARING OF THE APPEAL ON MERIT. THE LEARNED DR, HOWEVER, HAS NOT OBJECTED TO RECALL OF THE APPEAL. 2 M.A. NO. 77 /HYD/2018 M. LAXMI RAJENDRA PRASAD, HYD. 3. CONSIDERED THE RIVAL SUBMISSIONS AND PERUSED THE MATERIAL ON RECORD. WE ARE OF THE VIEW THAT THE ASSESSEE WAS PREVENTED BY REASONABLE CAUSE FOR NOT APPEARING BEFORE THE TRIBUNAL ON THE DATE OF HEARING I.E. ON 27/04/2018 AND, THEREFORE, WE RECALL THE ORDER DATED 27/04/2018 AND FIX THE APPEAL FOR HEARING ON 14/08/2019. AS THE AFORE SAID DATE OF HEARING OF APPEAL WAS ANNOUNCED IN THE OPEN COURT IN PRESENCE OF BOTH THE COUNSELS, NO SEPARATE NOTICE OF HEARING IS REQUIRED TO BE ISSUED TO THE PARTIES. 4. IN THE RESULT, MA FILED BY THE ASSESSEE IS ALLOWED. PRONOUNCED IN THE OPEN COURT ON 12 TH FEBRUARY , 2018. S D/ - SD/ - ( P. MADHAVI DEVI ) (S. RIFAUR RAHMAN) JUDICIAL MEMBER ACCOUNTANT MEMBER HYDERABAD, DATED: 12 TH FEBRUARY , 2018. KV COPY TO: - 1) M. LAXMI RAJENDRA PRASAD, C/O P. MURALI & CO., CAS, 6 - 3 - 655/2/3, 1 ST FLOOR, SOMAJIGUDA, HYDERABAD 82 2) IT O , WARD 12(3), HYD. 3) CIT(A) 1 , HYDERABAD. 4) PR. CIT 1 , HYD . 5) THE DEPARTMENTAL REPRESENTATIVE, I.T.A.T., HYDERAB AD. 6) GUARD FILE