Appeal details
Counselvise Citation
[2022] 104 COUNSELVISE.COM (IT) 4455 (ITAT-HYDERABAD)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
5 month(s) 4 day(s)
Appellant
Respondent
Appeal Type
Miscellaneous Application
Pronouncement Date
05-05-2022
Appeal Filed By
Assessee
Order Result
Allowed
Bench Allotted
DB-A
Assessment Year
2014-2015
Appeal Filed On
01-12-2021
Judgement Text
IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B”: HYDERABAD BEFORE SHRI LALIET KUMAR, JUDICIAL MEMBER AND LAXMI PRASAD SAHU, ACCOUNTANT MEMBER M.A. No. 95/Hyd/2021 (in ITA No. 944/H/2019 Assessment Year: 2014-15) Puli Chakrapani Reddy, Chittor. PAN – AGMPP8700A Vs. Income-tax Officer, Ward – 1 (1), Tirupati (Applicant) (Respondent) Assessee by: Shri Santi Pavan for CA Pawan Kumar Chakrapani Revenue by: Shri T. Sunil Goutam Date of hearing: 06/05/2022 Date of pronouncement: 06/05/2022 O R D E R PER L.P. SAHU, A.M.: This Miscellaneous Application is filed by the assessee u/s 254(2) of the Income Tax Act seeking recall of the order of the Tribunal dated 20/09/2021 in ITA No. 2040/Hyd/2018 dismissing the appeal ex-parte in-limine for non-prosecution. M.A. No. 95//Hyd/2021 P u l i C h a k r a p a n i R e d d y, C h i t t o o r . :- 2 -: 2. Before us, the ld. AR of the assessee, referring to the facts mentioned in the MA, submitted that the notice communicating the hearing date fixed by the Tribunal was not served on the appellant nor any communication about the date of hearing was put to the notice of the appellant, which resulted in non-appearance at the time of hearing of this appeal. He, therefore, requested for recalling the ex- parte order, and hearing the appeal on merit. 3. On the other hand, the ld. DR submitted that the Tribunal has decided the appeal on merits and therefore, the order cannot be recalled. 4. We have considered the submissions of the parties and perused the materials on record. As the assessee is prevented by sufficient cause for not attending on the date of hearing of appeal, we are inclined to recall our order dated 20/09/2021 passed in ITA No. 944/Hyd/2015 and post the appeal for hearing on 27/06/2022. We rely on our decision in the case of the Cumbum Cooperative Town Bank Ltd., Cumbum in M.A. No. 89/Hyd/20202, order dated 05/05/2022. 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 issued to the parties. M.A. No. 95//Hyd/2021 P u l i C h a k r a p a n i R e d d y, C h i t t o o r . :- 3 -: 5. In the result, the M.A. filed by the assessee is allowed in above terms. Order pronounced in the Open court on 6 th May, 2022. Sd/- Sd/- (LALIET KUMAR) (L. P. SAHU) JUDICIAL MEMBER ACCOUNTANT MEMBER Hyderabad, Dated: 6 th May, 2022. kv Copy to : 1 Sri Chakrapani Puli, No. 2-1593/10, B.V. Reddy Colony, Pileru, Chittoor Dt. 2 ITO, Ward – 1(1), Tirupati 3 CIT(A), Tirupati 4 Pr. CIT, Tirupati 5 ITAT, DR, Hyderabad 6 Guard File.
Mehul