MAYUR STONES,HYDERABAD V. ITO., WARD-11(1), HYDERABAD

MA 7/HYD/2025

AI Insights

The case involves Mayur Stones, the assessee, who filed Miscellaneous applications requesting the recall of an ex-parte order passed by the Income Tax Appellate Tribunal. The ex-parte order was a result of the assessee's non-appearance due to a technical error in uploading documents, which led to a lack of communication regarding the hearing date. The Tribunal considered the affidavit and circumstances presented by the assessee, acknowledging the reasonable cause for non-appearance and thus decided to recall the ex-parte order.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 38121 (ITAT-HYDERABAD)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 25-02-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB-B
• Assessment Year: 2017-2018
• Laws Referred To: Income Tax Appellate Tribunal Rules, 1963
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SACHIN KUMAR
• Assessee Lawyers: V. SRIRAMNIVAS
• Keywords: Reasonable cause

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD “B” BENCH : HYDERABAD BEFORE SHRI G. MANJUNATHA, ACCOUNTANT MEMBER AND SHRI K. NARASIMHA CHARY, JUDICIAL MEMBER M.A.Nos.6 & 7/Hyd./2025 Arising out of ITA.Nos.1092 & 1093/Hyd./2024 Assessment Years – 2016-2017 And 2017-2018 Mayur Stones, Hyderabad. PAN AARFM5050H vs. The Income Tax Officer, Ward-11(1), Hyderabad. (Applicant) (Respondent) For Assessee : Shri V. Sriramnivas, Advocate For Revenue : Dr. Sachin Kumar, Sr. AR Date of Hearing : 21.02.2025 Date of Pronouncement : 25.02.2025 ORDER PER G. MANJUNATHA, A.M. These Miscellaneous application have been moved by the assessee requesting to recall the ex parte order of the Tribunal passed on 16.12.2024. 2. During the course of hearing, Learned Counsel for the Assessee submitted that the assessee has uploaded relevant documents in the website of the Tribunal. However, 2 M.A.Nos.6 And 7/Hyd./2025 there was a technical error and, therefore, he was asked again to upload the documents. Accordingly, the Learned Counsel for the Assessee has uploaded the documents in the ITAT website. Thereafter, there was no communication to the assessee with regard to the list of the appeal for hearing on 16.12.2024 and, therefore, he could not represent his case before the Tribunal. He accordingly pleaded that the ex-parte order passed by the Tribunal dated 16.12.2024 in the instant appeals may please be recalled in the interest of justice as the assessee has got fair chances to succeed in it’s appeals and also he was prevented by sufficient opportunity of hearing to substantiate it’s case. 3. The Learned DR on the other relied on the order of the Tribunal. 4. We have heard the rival submission of both the parties and perused the relevant material on record. We find that there is no appearance from the side of assessee despite notice. Rule 24 of the Income Tax Appellate 3 M.A.Nos.6 And 7/Hyd./2025 Tribunal, Rules, 1963 provides that where the appeal has been disposed of ex parte for the default of the assessee- appellant and later on the assessee satisfies the Tribunal that there was sufficient cause for his non-appearance, the Tribunal shall make an order setting aside the ex-parte order and restoring the appeal. The assessee has filed an affidavit giving reasons as to why he could not participate in the proceedings before the Tribunal on the scheduled date. In view of the affidavit submitted by the assessee and the other attending circumstances, we are satisfied that the assessee was prevented by a reasonable cause. As such, the impugned order dated 16.12.2024 is recalled and the Registry is directed to fix these twin appeals ITA.Nos.1092 & 1093/Hyd./2024 for hearing in due course by issuing notice to the parties. 5. In the result, both the Miscellaneous applications are of the assessee are allowed. A copy of this common order be placed in the respective case files. 4 M.A.Nos.6 And 7/Hyd./2025 Order pronounced in the open Court on 25.02.2025. Sd/- Sd/- [K. NARASIMHA CHARY] [G.MANJUNATHA] JUDICIAL MEMBER ACCOUNTANT MEMBER Hyderabad, Date 25th February, 2025 VBP Copy to 1. Mayur Stones, Plot No.23, Green Avenues, Nizampet Road, Kukatpally, Hyderabad. 2. The Income Tax Officer, Ward-1(1), Hyderabad. 3. The Pr. CIT, Central, Hyderabad 4. The DR ITAT ‘B” Bench, Hyderabad 5. Guard File //By Order// //True Copy// Sr. Private Secretary : ITAT : Hyderabad Benches, Hyderabad. "