Thodupunuri Mohan, Hyderabad V. ITO, Hyderabad

MA 88/HYD/2010

• Counselvise Citation: [2010] 119 COUNSELVISE.COM (IT) 3778 (ITAT-HYDERABAD)
• Duration Of Justice: 25 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 04-06-2010
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: misc
• Appeal Filed On: 10-05-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 5(2)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES 'A' : HYDERABAD BEFORE SHRI N.R.S GANESAN, HON'BLE JUDICIAL MEMBE R AND SHRI AKBER BASHA, ACCOUNTANT MEMBER M.A.NO ASSESSMENT YEAR NAME OF THE ASSESSEE PAN NO. NAME OF THE RESPONDENT 88/HYD/2010 (ITA 1133/H/09) 2005-06 MR.THODUPUNURI MOHAN HYDERABAD AAOPT 5605 J ITO WARD 5(2) HYDERABAD 89/HYD/2010 (ITA 1139/H09) 2005-06 MRS.THODUPUNURI MADHURI, HYDERABAD ABGPT 6770 P ITO WARD 5(2) HYDERABAD FOR APPLICANT : SHRI ANIL SARAT FOR RESPONDENT : SHRI E.S. NAGENDRA PRASAD, 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 19-0 4-2010. 2. SHRI ANIL SARATH, LEARNED REPRESENTATIVE FOR THE ASSESSEE SUBMITTED THAT THE ASSESSEE REPRESENTATIVE WENT OUT OF STATIO N ON 19-04-2010 AND AN APPLICATION FOR ADJOURNMENT WAS FILED IN THE OFF ICE OF THE DEPARTMENTAL REPRESENTATIVE BY MISTAKE INSTEAD OF FILING THE SAM E IN THE REGISTRY OF THIS TRIBUNAL. THE ASSESSEE WAS UNDER THE BONAFIDE IMPRESSION THAT THE APPEAL WILL BE ADJOURNED SINCE AN APPLICATION WAS F ILED FOR ADJOURNMENT. DUE TO THE MISTAKE COMMITTED BY THE REPRESENTATIVE IN FILING THE APPLICATION BEFORE THE DEPARTMENTAL REPRESENTATIVE INSTEAD BEFORE THIS TRIBUNAL, THE APPEAL WAS DISMISSED FOR NON-PROSECUT ION. THEREFORE THE LEARNED REPRESENTATIVE SUBMITTED THAT AN OPPORTUNIT Y MAY BE GIVEN TO THE ASSESSEE TO ARGUE THE CASE ON MERIT. 3. ON THE CONTRARY, SRI NAGENDRA PRASAD, LEARNED DE PARTMENTAL REPRESENTATIVE SUBMITTED THAT THERE IS NO SUFFICIEN T CAUSE ON THE PART OF THE ASSESSEE FOR NOT APPEARING BEFORE THIS TRIBUNAL . 2 4. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS ON EITH ER SIDE AND ALSO PERUSED THE MATERIAL AVAILABLE ON RECORD. THE FACT THAT AN APPLICATION WAS FILED FOR ADJOURNMENT IN THE OFFICE OF THE DEPA RTMENTAL REPRESENTATIVE INSTEAD IN THE REGISTRY OF THIS TRIB UNAL IS NOT DISPUTED BY THE DEPARTMENT. THE ASSESSEE WAS UNDER THE BONAFIDE IMPRESSION THAT THE APPEAL WILL BE ADJOURNED ON THE BASIS OF THE AD JOURNMENT APPLICATION. HOWEVER, SUCH APPLICATION WAS NOT FILED BEFORE THE REGISTRY OF THIS TRIBUNAL. THEREFORE, THE APPEAL WAS DISMISSED. IN T HOSE FACTS AND CIRCUMSTANCES, IN OUR OPINION THERE WAS A REASONABL E CAUSE ON THE PART OF THE ASSESSEE FOR NOT APPEARING BEFORE THIS TRIBU NAL ON 19-04-2010 WHEN THE APPEAL WAS TAKEN UP FOR HEARING. THEREFORE , IN EXERCISING THE POWERS OF THIS TRIBUNAL UNDER THE PROVISION TO RULE 24 OF THE INCOME TAX APPELLATE TRIBUNAL RULES, 1963, THE ORDER OF THIS T RIBUNAL DATED 19-04- 2010 IS HEREBY RECALLED. NOW THE APPEALS IN ITA.NOS . 1133 & 1139/HYD/2009 STANDS RESTORED ON THE FILE OF THE TR IBUNAL. THE REGISTRY IS DIRECTED TO POST THE APPEAL FOR FINAL DISPOSAL O N 06-09-2010 AS PRONOUNCED IN THE OPEN COURT. SINCE THE DATE WAS PR ONOUNCED IN THE OPEN COURT, THERE IS NO NEED FOR ISSUING OF SEPARAT E NOTICE OF HEARING. WITH THE ABOVE OBSERVATION, THE MISCELLANEOUS APPLI CATION OF THE ASSESSEE STANDS ALLOWED. 5. ORDER PRONOUNCED IN THE OPEN COURT ON 4TH JUNE, 2010. SD/ SD/- (AKBER BASHA) (N.R.S. GANESAN) ACCOUNTANT MEMBER JUDICIAL MEMBER PVV/SPS 4-6-2010 COPY TO 1. SHRI THODUPUNURI MOHAN & MRS. T. T. MADHURI, C/O VI KRAM & ANIL, CAS, 15-2-724/B III FLOOR, KARTIKEYA COMPLEX, OSMAN GUNJ, HYDERABAD 500012 2. THE ITO WARD-5(2) HYDERABAD 3. THE CIT (A) V, HYDERABAD 4. THE CIT (AP) HYDERABAD 5. DEPARTMENTAL REPRESENTATIVE, ITAT, HYDERABAD