Parakala Prabhakar, Hyd, Hyderabad V. ITO, Ward-8(2), Hyd, Hyderabad

MA 89/HYD/2016

• Counselvise Citation: [2017] 124 COUNSELVISE.COM (IT) 5402 (ITAT-HYDERABAD)
• Duration Of Justice: 1 month(s) 28 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 10-02-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2009-2010
• Appeal Filed On: 13-12-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: U MINICHANDRAN
• Assessee Lawyers: P VINOD

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH B, HYDERABAD BEFORE SMT P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER M.A. NO. 89/HYD/2016 (IN ITA NO. 393/HYD/2016 ASSESSMENT YEAR: 2009-10) PARAKALA PRABHAKAR, HYDERABAD. PAN AEJPP 6040A VS. INCOME-TAX OFFICER, WARD 8(2), HYDERABAD. (APPLICANT) (RESPONDENT) ASSESSEE BY : SHRI P. VINOD REVENUE BY : SMT. U. MINICHANDRAN DATE OF HEARING : 10-02-2017 DATE OF PRONOUNCEMENT : 10-02-2017 O R D E R PER S. RIFAUR RAHMAN, A.M.: THIS MISCELLANEOUS APPLICATION FILED BY THE ASSESSE E ARISES OUT OF THE ORDER OF ITAT B BENCH, HYDERABAD BENCHES, HYD ERABAD, IN ITA NO. 393/HYD/2016 DATED 18/10/2016, DISMISSING THE APPEA L EX-PARTE IN LIMINE FOR NON-PROSECUTION. 2. IN THE M.A. THE ASSESSEE STATED THAT AR OF THE ASSESSEE ON THE SAID DATE OF HEARING I.E. 18/10/2016 WAS NOT IN A POSITI ON TO ATTEND THE OFFICE DUE TO HIGH TEMPERATURE AND COULD NOT BE IN A POSIT ION TO APPEAR BEFORE THE HONBLE BENCH. REFERRING TO THE ABOVE FACT, LD. AR SUBMITTED THAT NON- APPEARANCE BEFORE THE TRIBUNAL IS NEITHER WILLFUL N OR DELIBERATE BUT BONAFIDE AND BEYOND THE CONTROL OF THE ASSESSEE. HE, THEREF ORE, REQUESTED FOR RECALLING THE EX-PARTE ORDER, AND HEARING OF THE AP PEAL ON MERIT. THE LEARNED DR, HOWEVER, HAS NOT OBJECTED TO THE RECAL L OF THE APPEAL. 4. WE HAVE CONSIDERED THE SUBMISSIONS OF THE PARTI ES AND PERUSED THE MATERIAL ON RECORD. AS ASSESSEE IS PREVENTED BY SUF FICIENT CAUSE FOR NOT ATTENDING ON THE DATE OF HEARING OF APPEAL, WE ARE INCLINED TO RECALL OUR 2 M.A. NO. 89/HYD/2016 PARAKALA PRABHAKAR ORDER DATED 18/10/2016 PASSED IN ITA NO. 393/HYD/20 16 AND POST THE APPEAL FOR HEARING ON 30/05/2017 . AS THE AFORESAID DATE OF HEARING OF APPEAL WAS ANNOUNCED IN THE OPEN COURT IN PRESENCE OF BOTH THE COUNSELS, NO SEPARATE NOTICE OF HEARING IS REQUIRED TO BE ISS UED TO THE PARTIES. 5. IN THE RESULT, THE MISCELLANEOUS APPLICATION FIL ED BY THE ASSESSEE IS ALLOWED. PRONOUNCED IN THE OPEN COURT ON 10 TH FEBRUARY, 2017. SD/- SD/- (P. MADHAVI DEVI) (S. RIFAUR RAH MAN) JUDICIAL MEMBER A CCOUNTANT MEMBER HYDERABAD, DATED: 10 TH FEBRUARY, 2017. KV COPY TO:- 1) PARAKALA PRABHAKAR, C/O P. VINOD, ADVOCATE, FLAT NO. 610, 6 TH FLOOR, BABUKHAN ESTATE, BASHEERBAGH, HYD 500 001 2) ITO, WARD 8(2), 8 TH FLOOR, D BLOCK, IT TOWERS, AC GUARDS, HYDERABAD 28. 3) CIT(A) 2,, HYDERABAD 4) PR. CIT - 2, HYDERABAD 5) THE DEPARTMENTAL REPRESENTATIVE, I.T.A.T., H YDERABAD. 6) GUARD FILE