VARADA ANJANI KUMARI, Vijayawada V. INCOME TAX OFFICER, WARD-1(4), Vijayawada

MA 8/VIZ/2023

AI Insights

This case involves a Miscellaneous Application filed by Smt. Anjani Kumari Varada, the assessee, seeking to recall an ex-parte order of the Tribunal concerning assessment years 2010-11 and 2011-12. The ex-parte order was issued due to the non-appearance of the assessee's representative, who was incapacitated and later deceased due to health issues exacerbated by the COVID-19 pandemic. The assessee, a senior citizen, also faced personal health challenges, which contributed to the non-representation. Both the assessee's and the respondent's representatives acknowledged the circumstances and did not object to the recall of the order.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 113025 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 2 month(s) 17 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 25-04-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 20-04-2023
• Assessment Year: 2011-2012
• Appeal Filed On: 07-02-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

1 आयकर अपीलȣयअͬधकरण, ͪवशाखापटणम पीठ, ͪवशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM Įी दुåवूǽ आर एल रेɬडी, ÛयाǓयक सदèय एवं Įी एस बालाकृçणन, लेखा सदèय के सम¢ BEFORE SHRI DUVVURU RL REDDY, HON’BLE JUDICIAL MEMBER & SHRI S BALAKRISHNAN, HON’BLE ACCOUNTANT MEMBER M.A. No.08/Viz/2023 (In आयकर अपील सं./ I.T.A. Nos. 215/Viz/2015 & 207/Viz/2017) (Ǔनधा[रण वष[ / Assessment Years: 2010-11 & 2011-12) Smt. Anjani Kumari Varada, Vijayawada. PAN: ACVPV 2970 M Vs . Income Tax Officer, Ward-1(4), Vijayawada. (अपीलाथȸ/ Appellant) (Ĥ×यथȸ/ Respondent) अपीलाथȸ कȧ ओर से/ Appellant by : Shri B.V.S. Chalapathi Rao, AR Ĥ×याथȸ कȧ ओर से / Respondent by : Shri ON Hari Prasada Rao, Sr. AR सुनवाई कȧ तारȣख / Date of Hearing : 21/04/2023 घोषणा कȧ तारȣख/Date of Pronouncement : 26/04/2023 O R D E R PER S. BALAKRISHNAN, ACCOUNTANT MEMBER: This Miscellaneous Application is filed by the assessee seeking to recall the order of the Tribunal in ITA No.215/Viz/2015 & 207/Viz/2017 (AY: 2010-11 & 2011-12), dated 13/10/2022. 2 2. At the outset, the Ld. AR submitted before us that in the case of the assessee the Tribunal passed ex-parte order dated 13/10/2022 on account of no representation on behalf of the assessee. The Ld. AR explaining the reasons for non-appearance of the Ld. Counsel for the assessee on the date of hearing of the appeal ie., 30/08/2022, the Ld. AR drawn our attention to the Miscellaneous Petition filed by the assessee wherein the assessee has explained the reasons. For the sake of reference, relevant portion from the Miscellaneous Application filed by the assessee is extracted herein below: “The appellant appointed Sri MSR Prasad, Chartered Accountant to represent the case before the Hon’ble ITAT. It is submitted that the AR Sri MSR Prasad is suffering from ill heal th due to Covid and post Covid ail ments for long period and no t appeared before the ITAT on various occasions when the cases are posted for hearing. Later on Sri MSR Prasad passed away on 14/03/2022 (copy of the Death Certificate is attached herewith). It is further submitted that the appellant is also a Senior Citizen and living with her son namely Rajababu who had the brain stroke on 30/12/2021 and since then she could not contac t her Chartered Accountant and that too due to pande mic of Covid period extended up to 31/3/2022. The Counsel family is also did no t infor med to the appellant about the de mise of the AR nor the status of the case. Hence, it could no t be attended due to the genuine reason. There is no negligence or carelessness for not representing the case even af ter submitting the written submissions. ....... ........” 3 3. The Ld. AR therefore pleaded before us that considering the above facts and circumstances, the assessee may be given one more opportunity to represent her case before the Tribunal by way of recalling the Tribunal’s order dated 13/10/2022. On the other hand Ld. DR did not object to the submissions of the Ld. AR and submitted that the Revenue has no objection if the Tribunal considers recalling of the order dated 13/10/2022. 4. We have heard both the sides and perused the material placed on record and the order of this Tribunal dated 13/10/2022. We find merit in the submissions of the Ld. AR that there is a sufficient and reasonable cause for no representation before the Tribunal on the date of hearing of the appeal ie., 30/08/2022. Considering the facts and circumstances of the case, explanations advanced by the assessee that prevented the assessee or her Authorized Representative in appearing before the Tribunal on the date of hearing of the appeal as well as following the principles of natural justice, we are of the considered view that this is a fit case to recall the Tribunal order. Accordingly, we hereby recall the order of the 4 Tribunal in ITA No. 215/Viz/2015 & 207/Viz/2017 (AY: 2010-11 & 2011-12), dated 13/10/2022 and the Registry is directed to post the appeal in the regular process and inform both the parties in advance. It is ordered accordingly. 5. In the result, Miscellaneous Application filed by the assessee is allowed. Pronounced in the open Court on 26 th April, 2023. Sd/- Sd/- (दुåवूǽ आर.एल रेɬडी) (एस बालाकृçणन) (DUVVURU RL REDDY) (S.BALAKRISHNAN) ÛयाǓयकसदèय/JUDICIAL MEMBER लेखा सदèय/ACCOUNTANT MEMBER Dated :26/04/2023 OKK - SPS आदेश कȧ ĤǓतͧलͪप अĒेͪषत/Copy of the order forwarded to:- 1. Ǔनधा[ǐरती/ The Assessee – Smt. Anjani Kumari Varada, D.No. 11-25- 187, Samarangam Chowk, Vijayawada-520 001. 2. राजèव/The Revenue – Income Tax Officer, Ward-1(4), Vijayawada. 3. The Principal Commissioner of Income Tax, 4. आयकर आयुÈत (अपील)/ The Commissioner of Income Tax (Appeals) 5. ͪवभागीय ĤǓतǓनͬध, आयकर अपीलȣय अͬधकरण, ͪवशाखापटणम/ DR, ITAT, Visakhapatnam 6. गाड[ फ़ाईल / Guard file आदेशानुसार / BY ORDER Sr. Private Secretary ITAT, Visakhapatnam