Wasif Ahmed Alavi, Hyd`, Hyderabad V. ITO, Ward-6(3), Hyderabad, Hyderabad

MA 78/Hyd/2018

• Counselvise Citation: [2018] 121 COUNSELVISE.COM (IT) 8917 (ITAT-HYDERABAD)
• Duration Of Justice: 11 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 05-10-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2008-2009
• Appeal Filed On: 24-09-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S PRAVEENA
• Assessee Lawyers: P BALAKRISHNA
• Keywords: Reasonable cause

Judgement Text

I N THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH B , HYDERABAD BEFORE S MT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI S . RIFAUR RAHMAN , ACCOUNTANT MEMBER M.A. NO. 78 /HYD/2018 ITA NO. 865 /HYD/201 7 ASSESSMENT YEAR: 20 08 - 09 WASIF AHMED ALAVI, HYDERABAD. PAN ANLPA3649M VS. INCOME - TAX OFFICER, WARD 6(3), HYDERABAD. (APP LICANT ) (RESPONDENT) ASSESSEE BY : SHRI P. BALAKRISHNA REVENUE BY : SMT. S. PRAVEENA DATE OF HEARING : 05 - 10 - 2018 DATE OF PRONOUNCEMENT : 05 - 10 - 2018 O R D E R PER S . RIFAUR RAHMAN , A .M. : TH IS MISCELLANEOUS APPLICATION IS FILED BY THE ASSESSEE SEEKING RECALL OF THE ORDER OF THE TRIBUNAL DATED 27 / 0 3 /201 8 IN ITA NO. 865 / /HYD/201 7 , WHEREIN THE TRIBUNAL DISMISSED THE APPEAL EX - PARTE IN - LIMINE FOR NON - PROSECUTION. 2. IN THE M.A. , THE AR OF THE ASSESSEE, WHO HAS TO REPR ESENT THE MATTER, FELL SICK , AND COULD NOT APPEAR ON THE DATE FIXED FOR HEARING I.E. ON 27/03/2018, THEREFORE, T HE DEFAULT HAS OCCURRED DUE TO THE REASONS AND CIRCUMSTANCES BEYOND HIS CONTROL . 3. REFERRING TO THE ABOVE, LD. AR SUBMITTED THAT NON - APPEARANCE BEFORE THE TRIBUNAL IS NEITHER WILFUL NOR DELIBERATE BUT BONAFIDE, BEYOND THE CONTROL AND REQUESTED FOR RECA LLING THE 2 M.A. NO. 78 /HYD/2018 WASIF AHMED ALAVI, HYD. EX - PARTE ORDER, AND HEARING OF THE APPEAL ON MERIT. THE LEARNED DR, HOWEVER, HAS NOT OBJECTED TO RECALL OF THE APPEAL. 4 . CONSIDERED THE RIVAL SUBMISSIONS AND PERUSED THE MATERIAL AVAILABLE 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 /0 3 /201 8 AND, THEREFORE, WE RECALL THE ORDER DATED 27 / 0 3 /201 8 AND FIX THE APPEAL FOR HEARING ON 21 /0 3 /201 9 . AS THE AFORESAID DATE OF HEARI NG 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. 5 . IN THE RESULT, MA FILED BY THE ASSESSEE IS ALLOWED . PRONOUNCED IN THE OPEN COURT ON 05 TH OCTOBER , 2018. SD/ - SD/ - ( P. MADHAVI DEVI ) (S . RIFAUR RAHMAN ) JUDICIAL MEMBER ACCOUNTANT MEMBER HYDERABAD, DATED: 05 TH OCTOBER , 2018. K V COPY TO: - 1) SHRI WASIF AHMED ALAVI, C/O P. BALAKRISHNA, ROOM NO. 216/A, 2 ND FLOOR, NBK ESTATE, GOLCONDA X ROAD, HYDERABAD 500 020. 2) ITO, WARD 6(3), IT TOWERS, AC GUARDS, HYD - 04. 3) CIT(A) 6 , HYDERABAD. 4) PR. CIT 6 , HYD 5) THE DEPARTMENTAL REPRESENTATIVE, I.T.A.T., HYDERABAD. 6) GUARD FILE 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 JM/AM 3 M.A. NO. 78 /HYD/2018 WASIF AHMED ALAVI, HYD. SECOND MEMBER 4 D RAFT 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