Smt. S.K. Mahalakshmamma, Hindupur V. ITO, Ward-1, Hindupur

MA 92/HYD/2012

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 8998 (ITAT-HYDERABAD)
• Duration Of Justice: 4 month(s) 25 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 07-09-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2005-2006
• Appeal Filed On: 12-04-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: DIWAKAR PRASAD
• Assessee Lawyers: RAVI SESHAGIRI RAO

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH B', HYDERABAD BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. ASHA VIJAYARAGHAVAN, JUDICIAL MEMBER M.A. NO. 92/HYD/2012 ARISING OUT OF I.T.A. NO. 1573/HYD/2011 ASSESSMENT YEAR : 2005-06 SMT. S.K. MAHALAKSHMAMMA HINDUPUR PAN; BBZPM0172Q VS. INCOME TAX OFFICER WARD-1 HINDUPUR APPELLANT RESPONDENT APPELLANT BY: SRI RAVI SESHAGIRI RAO RESPONDENT BY: SRI DIWAKAR PRASAD DATE OF HEARING: 24.08.2012 DATE OF PRONOUNCEMENT: 07.09.2012 O R D E R PER CHANDRA POOJARI, AM: BY THIS MISCELLANEOUS APPLICATION THE ASSESSEE IS SEEKING RECALL OF EX-PARTE ORDER OF THIS TRIBUNAL IN I.T.A. NO. 1573/HYD/2011 DATED 4 TH JANUARY, 2012 WHEREIN THE TRIBUNAL DISMISSED THE APPEAL FILED BY THE ASSESSEE FOR NON REPRESENTATION. 2. THE LEARNED AR SUBMITTED THAT THE ASSESSEE FILED AN APPEAL ON THE GROUND THAT SHE BE TREATED AS AN AGEN T OF SRIRAM SUBBARAMAIAH. AS THE CIT(A) DID NOT DECIDE THE ISS UE, THE PETITIONER FILED AN APPEAL ON 2.9.2011 BEFORE THE T RIBUNAL. THE SAID CASE WAS POSTED FOR HEARING BY THE TRIBUNAL ON 4.1.2012 WHEREIN THE TRIBUNAL POINTED OUT A DEFECT IN THE SA ID APPEAL AND DIRECTED THE ASSESSEE TO MAKE FURTHER PAYMENT OF RS . 8,500. THE ASSESSEE PAID THE SAID AMOUNT ON 26.11.2011 AND THE REAFTER SENT THE PAPERS TO AN ADVOCATE AT HYDERABAD. THE S AID PAPERS WERE RECEIVED BY THE ADVOCATE AT HYDERABAD AFTER TH E DATE OF M.A. NO. 92/HYD/2012 SMT. S.K. MAHALAKSHMAMMA ======================= 2 HEARING. THEREFORE, THE MATTER COULD NOT BE REPRES ENTED BEFORE THE TRIBUNAL. THE AR SUBMITTED THAT NON-REPRESENT ATION BEFORE THE TRIBUNAL IS DUE TO LATE RECEIPT OF PAPERS BY TH E ADVOCATE AT HYDERABAD WHO WAS SUPPOSED TO APPEAR BEFORE THE TRI BUNAL. THE AR SUBMITTED THAT THE ASSESSEE IS VERY MUCH INT ERESTED TO PROSECUTE HER APPEAL AND ONE MORE OPPORTUNITY MAY B E GIVEN TO THE ASSESSEE FOR CONTESTING HER CASE ON MERIT. 3. THE LEARNED DR DOES NOT RAISE ANY SERIOUS OBJECTION AGAINST THE ARGUMENT OF THE ASSESSEE'S COUNSEL. 4. WE HAVE HEARD BOTH THE PARTIES AND PERUSED THE MATE RIAL ON RECORD. WE ARE SATISFIED WITH THE REASONS ADVAN CED BY THE AR OF THE ASSESSEE. THE ORDER OF THE TRIBUNAL IN ITA NO. 1573/HYD/2011 DATED 4.1.2012 IS HEREBY RECALLED AND THE APPEAL RESTORED ON THE FILE OF THE TRIBUNAL. THE N EXT DATE OF HEARING OF THE APPEAL IS FIXED ON 4 TH DECEMBER, 2012. NO SEPARATE NOTICE OF HEARING SHALL BE SENT TO BOTH TH E PARTIES AND THIS ORDER ITSELF WILL SERVE AS NOTICE OF HEARING. 5. IN THE RESULT, THE MA FILED BY THE ASSESSEE IS ALLO WED. ORDER PRONOUNCED IN THE OPEN COURT ON 7 TH SEPTEMBER, 2012. SD/- (ASHA VIJAYARAGHAVAN) JUDICIAL MEMBER SD/- (CHANDRA POOJARI) ACCOUNTANT MEMBER HYDERABAD, DATED 7 TH SEPTEMBER, 2012 TPRAO COPY FORWARDED TO: 1. SMT. S.K. MAHALAKSHMAMMA, D. NO. 13-1-108, PIPEL INE ROAD, HINDUPUR, ANANTAPUR DIST. 515 201. 2. INCOME TAX OFFICER, WARD-1, HINDUPUR 3. THE CIT(A), GUNTUR 4. THE CIT, TIRUPATI 5. THE DR B BENCH, ITAT, HYDERABAD