Kasani Gnaneswar, Hyderabad V. DCIT, Circle 2(1), Hyderabad

MA 8/HYD/2011

• Counselvise Citation: [2011] 123 COUNSELVISE.COM (IT) 5369 (ITAT-HYDERABAD)
• Duration Of Justice: 1 month(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 18-02-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: misc
• Appeal Filed On: 18-01-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: K V N CHARYA
• Assessee Lawyers: K V S BHASKAR RAO
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH A', HYDERABAD BEFORE SHRI G.C.GUPTA, VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER M.A. NO.07/HYD/2011 (IN ITA NO.226/HYD/07) : ASSTT. YEAR 2003-04 M.A. NO.08/HYD/2011 (IN ITA NO.508/HYD/07) : ASSTT. YEAR 2000-01 M.A. NO.09/HYD/2011 (IN ITA NO.526A/HYD/05) : ASSTT. YEAR 2000-01 M.A. NO.10/HYD/2011 (IN ITA NO.543/HYD/06) : ASSTT. YEAR 2000-01 SHRI KASANI GNANESHWAR, HYDERABAD ( PAN AAUPK 1309 K ) V/S. DY. COMMISSIONER OF INCOME-TAX CIRCLE 2(1), HYDERABAD (APPLICANT) (RESPONDENT) APPELLANT BY : SHRI K.V.S.BHASKAR RAO RESPONDENT BY : SHRI K.V.N.CHARYA O R D E R PER G.C.GUPTA, VICE PRESIDENT ASSESSEE HAS FILED THESE MISCELLANEOUS APPLICATIONS SEEKING R ECALL OF THE ORDER OF THIS TRIBUNAL DATED 1.12.2010 ON THE GROUND THAT THERE WAS A REASONABLE CAUSE FOR NOT APPEARING BEFORE THIS TRIBUNAL ON 1.12.2010, WHEN THE CONNECTED APPEALS OF THE ASSESSEE CAME UP FOR HEARING BEFORE THE TRIBUNAL. 2. LEARNED COUNSEL FOR THE ASSESSEE HAS EXPLAINED THE RE ASONS FOR NON-APPEARANCE ON BEHALF OF THE ASSESSEE ON THE DATE OF HEARING OF THE APPEALS BEFORE THE TRIBUNAL, BY STATING THAT THE ASSE SSEES CHARTERED ACCOUNTANT, SHRI LAKSHMI NARAYANA, WAS OUT OF STATION AL MOST ALL THROUGH THE M.A.NO.S 07 TO 10/HYD/2011 (IN ITA NO526A./HYD/2005 AND THREE OTHERS) SHRI KASANI GNANESHWAR, HYDERABAD 2 MONTH OF NOVEMBER, 2010 ON ACCOUNT OF DEMISE OF HIS MOT HER ON 10.11.2000, AND ON ACCOUNT OF SERIOUS ILL-HEALTH OF HIS SISTER AT VISAKHAPATNAM, AND HE RETURNED TO HYDERABAD ONLY IN T HE NIGHT OF 1.12.2010, AND AS SUCH NO ONE COULD APPEAR BEFORE THE TRIBUNAL ON BEHALF OF THE ASSESSEE ON 1.12.2010, TO WHICH DATE HEARING ON THE APPEALS WAS ADJOURNED BY THE TRIBUNAL AT THE REQUEST OF THE ASSESSEE ON THE PENULTIMATE DATE OF HEARING, VIZ. 1.9.2010. HE SUBMITTED THAT TH E ASSESSEE IS VERY MUCH INTERESTED IN PURSUING HIS APPEALS BEFORE THE TRIBUN AL, AND HENCE, THE APPEALS MAY BE RESTORED FOR HEARING AND DISPOSAL ON MER ITS. THE LEARNED DEPARTMENTAL REPRESENTATIVE, ON THE OTHER HAND, OPPO SED THE SUBMISSION OF THE REPRESENTATIVE FOR THE ASSESSEE. 3. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS. IN THE F ACTS OF THE CASE, WE ARE OF THE VIEW THAT THERE WAS SUFFICIENT CAUSE F OR NON-APPEARANCE ON BEHALF OF THE ASSESSEE ON THE DATE OF HEARING OF THE APPEALS BEFORE THE TRIBUNAL. ACCORDINGLY, THE EX-PARTE ORDER OF THE TRI BUNAL DATED 1.12.2010 IN ITA NOS. 226/HYD/20007 FOR THE ASSESSMENT YEAR 2003-04 AN D , 508/HYD/2007; 526A/HYD/2005 AND 543/HYD/2006 FOR THE A SSESSMENT YEAR 2000-01, IS RECALLED AND THE DATE OF HEARING ON THESE APPEALS IS ANNOUNCED IN THE OPEN COURT AS 27.4.2011. THERE IS NO NECESSITY OF SERVING A SEPARATE NOTICE OF HEARING ON THE PARTIES, IN THIS BEHALF. 4. IN THE RESULT, MISCELLANEOUS APPLICATIONS OF THE ASSESS EE ARE ALLOWED. ORDER PRONOUNCED IN THE COURT AT THE CONCLUSION OF HEA RING OF THE APPEAL ON 18.2.2011 SD/- SD/- (CHANDRA POOJARI) (G.C.GUPTA) ACCOUNTANT MEMBER VICE PRESIDENT DT/- 18TH FEBRUARY, 2011 M.A.NO.S 07 TO 10/HYD/2011 (IN ITA NO526A./HYD/2005 AND THREE OTHERS) SHRI KASANI GNANESHWAR, HYDERABAD 3 COPY FORWARDED TO: 1. SHRI KASANI GNANESHWAR, 7-1-414/17B, SRINIVASA COL ONY EAST, AMEERPET, HYDERABAD 2. DY. COMMISSIONER OF INCOME-TAX, CIRCLE 2(1), HYDERAB AD 3. COMMISSIONER OF INCOME-TAX(APPEALS)-III, HYDERABAD. COMMISSIONER OF INCOME-TAX II, HYDERABAD 5. THE DEPARTMENTAL REPRESENTATIVE, ITAT, HYDERABAD. B.V.S