Pottiakula HemaKumar Reddy , Chittoor V. Asst. Commissioner of Income Tax, Circle-1(1), Tirupati

MA 78/Hyd/2022

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 3986 (ITAT-HYDERABAD)
• Duration Of Justice: 1 month(s) 1 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 09-06-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2016-2017
• Appeal Filed On: 08-05-2022
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: T. SUNIL GOUTAM

Judgement Text

MA Nos 77 to 79 of 2022 Pottiakula Hemakumar Reddy Chittoor Page 1 of 3 आयकर अपील य अ धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad SMC Bench, Hyderabad Before Shri R. K. PANDA, ACCOUNTANT MEMBER M.A. Nos.77 to 79/Hyd/2022 (Arising out of ITA Nos.1622 to 1624/Hyd/2019) Assessment Years: 2015-16 to 2017-18 Pottiakula Hemakumar Reddy, Chittoor PAN:AMKPP6285C Vs. ACIT, Circle 1(1) Tirupati (Appellant) (Respondent) Assessee by: Sri S. Rama Rao Revenue by : Sri T.Sunil Goutam,DR Date of hearing: 10/06/2022 Date of pronouncement: 10/06/2022 ORDER The assessee through these Miscellaneous Applications request the Tribunal to recall the ex-parte order passed by the Tribunal due to non-appearance. 2. The learned Counsel for the assessee referring to the contents of the M.As submitted that the Tribunal in the instant case vide order dated 15.6.2021 has dismissed the appeals filed by the assessee due to non-appearance. Referring to Para 5 of the order of the Tribunal, he drew the attention of the Bench where the Tribunal has mentioned that the assessee is not interested to pursue his appeals. He submitted that in the interest of justice the orders of the Tribunal should be recalled and an opportunity of hearing should be granted to the assessee. He further MA Nos 77 to 79 of 2022 Pottiakula Hemakumar Reddy Chittoor Page 2 of 3 submitted that since the appeals were not decided on merit, the same should be decided on merit. 3. The learned DR, on the other hand, opposed the M.As filed by the assessee. He submitted that the assessee was not appearing on several occasions despite service of notice for which the Tribunal dismissed the appeals on the ground that the assessee is not interested in pursuing the appeals. He, however, admitted that these appeals are not decided on merit. 4. I have heard the rival contentions and perused the record. It is an admitted fact that due to continuous non- appearance of the assessee, the Tribunal dismissed the appeals on the ground that the assessee is not interested in prosecuting the appeals filed by it. Further, these appeals are not decided on merit. Considering the totality of the facts of the case and in the interest of justice, I deem it fit and proper to recall the orders passed by the Tribunal. As the appeals are posted for hearing on 4.7.2022 which was announced in the Open Court, no separate notice of hearing be sent to the parties. 5. In the result, all the M.As filed by the assessee are allowed. Order pronounced in the Open Court on 10 th June, 2022. Sd/- (R. K. PANDA) ACCOUNTANT MEMBER Hyderabad, dated 10 th June, 2022. Vinodan/sps MA Nos 77 to 79 of 2022 Pottiakula Hemakumar Reddy Chittoor Page 3 of 3 Copy to: S.No Addresses 1 Sri Pottiakula Hemakumar Reddy C/o P. Prasad Reddy, S/o P. Jayaram Reddy, D.No.24-161 Kalavagadd Street, Nagapalyam, Punganur 517247, Chittoor. 2 ACIT Circle 1(1) KT Road, Tirupati 3 CIT (A)- Tirupati 4 Pr. CIT – Tirupati 5 DR, ITAT Hyderabad Benches 6 Guard File By Order