Smt Karra Jaya Bharathi, Nellore V. ITO, Nellore

MA 82/HYD/2010

• Counselvise Citation: [2010] 119 COUNSELVISE.COM (IT) 3777 (ITAT-HYDERABAD)
• Duration Of Justice: 1 month(s) 5 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 04-06-2010
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: misc
• Appeal Filed On: 29-04-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES 'A' : HYDERABAD BEFORE SHRI N.R. GANESAN, HON'BLE JUDICIAL MEMBER AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER MISCELLANEOUS APPLICATION NO. 82/HYD/2010 (ARISING OUT OF ITA. NO.994/HYD/2008) ASSESSMENT YEAR 2004-05 SMT.KARRA JAYA BHARATHI, ITO WARD-II W/O SRI PARASU RAMAIAH, VS. NELLORE NELLORE (PAN NO.AEMPK 9322 J) (APPLICANT) (RESPONDENT) FOR APPLICANT : SHRI R.V. SHESHAIAH NAIDU FOR RESPONDENT : SHRI H. PHANI RAJU, DR ORDER PER N.R.S.GANESAN, J.M. 1. THE ASSESSEE FILED THE PRESENT MISCELLANEOUS APP LICATION PRAYING FOR RECALLING THE ORDER OF THIS TRIBUNAL DATED 24-0 2-2010. 2. SHRI R.V.SHESHAIAH NAIDU, LEARNED COUNSEL FOR TH E ASSESSEE SUBMITTED THAT THE CASE WAS POSTED ON 24-02-2010. H OWEVER, HE WRONGLY NOTED THE DATE AS 24-03-2010 INSTEAD OF 24-02-2010. BECAUSE OF THIS HE COULD NOT APPEAR BEFORE THIS TRIBUNAL ON 24-02-2010 WHEN THE APPEAL WAS TAKEN UP FOR HEARING. THEREFORE, HE SUBMITTED T HAT AN OPPORTUNITY MAY BE GIVEN TO THE ASSESSEE TO ARGUE THE CASE BEFO RE THIS TRIBUNAL ON MERIT. 3. ON THE CONTRARY, SRI PHANI RAJU, LEARNED DEPARTM ENTAL REPRESENTATIVE SUBMITTED THAT THERE IS NO SUFFICIEN T CAUSE ON THE PART OF THE ASSESSEE FOR NOT APPEARING BEFORE THIS TRIBUNAL ON 24-02-2010. 2 4. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS ON EITH ER SIDE AND ALSO PERUSED THE MATERIAL AVAILABLE ON RECORD. THE CONTE NTION OF THE ASSESSEE IS THAT THE DATE OF HEARING WAS WRONGLY NOTED AS 2 4-03-2010 INSTEAD OF 24-02-20120. THIS FACT IS NOT DISPUTED BY THE LEARN ED DEPARTMENTAL REPRESENTATIVE. THEREFORE, IN OUR OPINION, THERE WA S A REASONABLE CAUSE ON THE PART OF THE ASSESSEE FOR NOT APPEARING BEFOR E THIS TRIBUNAL ON 24- 02-2010 WHEN THE APPEAL WAS TAKEN UP FOR HEARING. T HEREFORE, IN EXERCISING THE POWERS OF THIS TRIBUNAL UNDER THE PR OVISION TO RULE 24 OF THE INCOME TAX APPELLATE TRIBUNAL RULES, 1963, THE ORDER OF THIS TRIBUNAL DATED 24-02-2010 IS HEREBY RECALLED. NOW T HE APPEAL, IN ITA.NO. 994/HYD/2008 STANDS RESTORED ON THE FILE OF THE TRI BUNAL. AS PRONOUNCED IN THE OPEN COURT, THE APPEAL SHALL BE P OSTED FOR HEARING ON 21-07-2010 FOR FINAL DISPOSAL. SINCE THE DATE WAS P RONOUNCED IN THE OPEN COURT, THERE IS NO NEED FOR ISSUING OF SEPARAT E NOTICE FOR HEARING. THE COPY OF THIS ORDER SHALL BE TREATED AS NOTICE O F HEARING. WITH THE ABOVE OBSERVATION, THE MISCELLANEOUS APPLICATION OF THE ASSESSEE STANDS ALLOWED. 5. ORDER PRONOUNCED IN THE OPEN COURT ON 4TH JUNE, 2010. SD/- SD/- (CHANDRA POOJARI) (N.R.S. GANESAN) ACCOUNTANT MEMBER JUDICIAL MEMBER PVV/SPS 4-6-2010 COPY TO 1. SHRI R.V.SESHAIAH NAIDU, ADVOCATE & TAX CONSULTANT, NO.12/82 OLD HOSPITAL ROAD, SANTHAPET, NELLORE 524 001 2. ITO WARD-II NELLORE 3. CIT, GUNTUR 4. CIT (A) GUNTUR 5. DEPARTMENTAL REPRESENTATIVE, ITAT, HYDERABAD