Satya Prasad Gorti, Hyd, Hyderabad V. ACIT, Circle-3(1), Hyd, Hyderabad

MA 8/HYD/2017

• Counselvise Citation: [2017] 124 COUNSELVISE.COM (IT) 5421 (ITAT-HYDERABAD)
• Duration Of Justice: 22 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 15-03-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2008-2009
• Appeal Filed On: 23-02-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: K J RAO
• Assessee Lawyers: PRAVALLIKA

Judgement Text

1 MA.NO.8/HYD/2017 IN ITA.NO.707/HYD/2013 SHRI SATYA PRASAD GORTI, HYDERABAD. IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH B, HYDERABAD BEFORE SHRI D. MANMOHAN, VICE PRESIDENT AND SHRI B. RAMAKIOTAIAH, ACCOUNTANT MEMBER M.A. NO.8/HYD/2017 ARISING OUT OF ITA NO.707/HYD/2013 - ASSESSMENT YEAR: 2008-2009 SRI SATYA PRASAD GORTI HYDERABAD. PAN ADBPG9020G VS. THE INCOME TAX OFFICER WARD-2(1) HYDERABAD. (APPLICANT) (RESPONDENT) ASSESSEE BY : MS. PRAVALLIKA REVENUE BY : SHRI K.J. RAO DATE OF HEARING 10.03.2017 DATE OF PRONOUNCEMENT 15.03.2017 O R D E R PER B. RAMAKOTAIAH, A.M. THIS MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE ARISES OUT OF THE ORDER OF ITAT B BENCH, HYDERABA D BENCHES, HYDERABAD, IN ITA.NO.707/HYD/2013 DATED 10.08.2016, DISMISSING THE APPEAL EX-PARTE. 2. IN THE M.A. THE ASSESSEE, INTER-ALIA, ST ATED THAT THE APPEAL WAS POSTED FOR HEARING ON 21.04.2016 AND DUE TO NON- FUNCTIONING OF THE BENCH ON THAT DATE, THE CASE WAS ADJOURNED FROM TIME TO TIME AND THE SUBSEQUENT DATES OF HEARI NG WERE NOT KNOWN TO THE ASSESSEE OR HIS COUNSEL. IT WAS SUBMIT TED THAT THERE IS SUFFICIENT MATERIAL AVAILABLE ON RECORD TO PUT-FORTH HIS 2 MA.NO.8/HYD/2017 IN ITA.NO.707/HYD/2013 SHRI SATYA PRASAD GORTI, HYDERABAD. CONTENTIONS BEFORE THE AUTHORITIES AND THERE IS NO BENEFIT FOR NON-APPEARANCE AS THE DOCUMENTS AVAILABLE ON RECORD WERE NOT CONSIDERED ON MERITS WHILE DISPOSING THE APPEAL. HE NCE, THE LEARNED COUNSEL FOR THE ASSESSEE PRAYED FOR RECALLI NG OF THE EX- PARTE ORDER DATED 10.8.2016 AND RELIED ON THE DECIS ION OF HONBLE SUPREME COURT IN THE CASE OF NISHA SYNTHETI CS LTD., VS. CIT (2017) 291 CTR 328 (SC). 3. THE LD. D.R. ON THE OTHER HAND, STRONGLY RELIED UPON THE ORDER OF THE TRIBUNAL AND OPPOSED FOR RECALLING OF THE ORDER. 4. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS AND PERUSED THE MATERIAL ON RECORD. IT MAY BE NOTICED T HAT THE APPEAL OF THE ASSESSEE HAS BEEN DISPOSED OF EX-PARTE AS TH E ASSESSEE OR HIS COUNSEL HAS NOT APPEARED BEFORE THE TRIBUNAL IN SPITE OF GIVING SO MANY OPPORTUNITIES. NOT ONLY THAT EARLIER ALSO THE APPEAL WAS DISMISSED TWICE AND RECALLED ON THE APPL ICATION OF ASSESSEE. ASSESSEE HABITUALLY WAS NOT APPEARING OR NOT FOLLOWING-UP THE DATES OF POSTING. WITH REFERENCE T O THE MATERIAL AVAILABLE ON RECORD, THE DOCUMENTS ENCLOSED TO APPE AL MEMO ARE NEITHER CERTIFIED NOR THEY ARE PLACED IN A PAPER BO OK WITH INDEX. THE SAME ARE NOT ACCORDING TO RULES. BE THAT AS IT MAY, WE ARE OF THE OPINION THAT ASSESSEE SHOULD NOT SUFFER FOR THE LAPSES COMMITTED. TO MEET THE ENDS OF JUSTICE, INVOKING RU LE-24 OF I.T.A.T. RULES, WE RECALL OUR ORDER DATED 10.08.201 6 IN ITA.NO.707/HYD/2013, SUBJECT TO PAYMENT OF RS.1000 (RS. ONE THOUSAND ONLY) TO PRIME MINISTERS RELIEF FUND ON O R BEFORE 31.03.2017. WE DIRECT THE REGISTRY TO POST THE APPE AL FOR HEARING ON 27.06.2017. SINCE THE DATE IS ANNOUNCED IN THE O PEN COURT, NO FRESH NOTICE WILL GO TO THE PARTIES. IN CASE ANY PAPER BOOK HAS TO BE FILED, THE SAME MAY BE FILED WELL IN ADVANCE DULY SERVING 3 MA.NO.8/HYD/2017 IN ITA.NO.707/HYD/2013 SHRI SATYA PRASAD GORTI, HYDERABAD. COPY TO D.R. ALSO. IN CASE OF ANY DEFAULT BY ASSESS EE OR HIS COUNSEL, WE MAKE IT CLEAR THAT THE APPEAL WILL BE D ECIDED ON MERITS. 5. IN THE RESULT, M.A. OF THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT O N 15.03.2017. SD/- SD/- (D. MANMOHAN) (B. RAMAKOTAIAH) VICE PRESIDENT ACCOUNTANT MEMBER HYDERABAD, DATED 15 TH MARCH, 2017. VBP/- COPY TO 1. SHRI SATYA PRASAD GORTI, HYDERABAD. C/O. M/S. ANJAN EYULU & CO., CHARTERED ACCOUNTNATS, 30, BHAGYALAKSHMI NAGAR , GANDHI NAGAR, HYDERABAD 500 080. 2. THE ASST. COMMISSIONER OF INCOME TAX, CIRCLE - 3(1), HYDERABAD. 3. CIT - III, HYDERABAD. 4. ADDL. CIT, RANGE - 3, HYDERABAD. 5. D.R. ITAT B BENCH, HYDERABAD. 6. GUARD FILE