PRAKASH LAL POTLURI,HYDERABAD V. INCOME TAX OFFICER, (INT TAXN)-2,HYD, HYDERABAD

MA 36/HYD/2024

AI Insights

The case revolves around a Miscellaneous Application filed by the assessee, Prakash Lal Potluri, who was unable to attend the Tribunal hearing on 29/02/2024 due to being abroad. Consequently, his appeal was dismissed for non-appearance. The assessee, through his representative, provided evidence of his absence and requested the recall of the dismissal order, citing ITAT Rules, particularly Rule 24, which allows for the recall of an order if reasonable cause for non-appearance is shown. The Departmental Representative opposed this, suggesting the appeal should be decided according to the law. The Tribunal, after considering the circumstances and the ITAT Rules, decided to recall the dismissal order and set a new date for hearing.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 46505 (ITAT-HYDERABAD)
• Duration Of Justice: 1 month(s) 21 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 21-10-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB-A
• Next Hearing Date: 18-10-2024
• Assessment Year: 2015-2016
• Appeal Filed On: 30-08-2024
• Laws Referred To: ITAT Rules, 1963
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ASHISH KUMAR SHUKLA
• Assessee Lawyers: ASRSS SIVAPRASAD
• Keywords: Transfer pricing; Reasonable cause

Judgement Text

"आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A”, HYDERABAD BEFORE SHRI LALIET KUMAR, JUDICIAL MEMBER & SHRI MANJUNATHA G., ACCOUNTANT MEMBER आ.अपी.सं / MA No.36/Hyd/2024 (Arising out of ITA No.567/Hyd/2023) (धििाारण वर्ा / Assessment Year: 2015-16) Prakash Lal Potluri Hyderabad [PAN : GNKPP1085B] Vs. Income Tax Officer (International Taxation)-2 Hyderabad अपीलार्थी / Appellant प्रत्‍ यर्थी / Respondent धििााररती द्वारा/Assessee by: Shri ASRSS Siva Prasad, AR राजस्‍ व द्वारा/Revenue by: Shri Ashish Kumar Shukla, DR सुिवाई की तारीख/Date of hearing: 18/10/2024 घोर्णा की तारीख/Pronouncement on: 21/10/2024 आदेश / ORDER PER LALIET KUMAR, J.M: This Miscellaneous Application (M.A.) is filed by assessee and the Ld.AR submitted that on the date of hearing, the assessee was in abroad and therefore, he was not able to attend the proceedings before the Tribunal. It was submitted 2 that the appeal of the assessee was dismissed due to non- appearance of the assessee on the scheduled date of hearing i.e. 29.02.2024. 2. Ld.AR furnished evidence of his absence from India on record. It was submitted that since the appeal was dismissed without hearing the appeal, the appeal may be recalled and for that purpose, the Ld.AR relied on the ITAT Rules. 3. Per contra, Ld.DR submitted that the appeal may be decided in accordance with law. 4. We have heard the rival contentions and perused the material on record. The order of the Tribunal dated 29.02.2024 shows that none appeared on behalf of the assessee at the time of hearing, for that matter, the Tribunal has recorded the same in its order. It is a matter of fact that the Tribunal while deciding the case has not adjudicated the issue on merits and has simply dismissed the appeal of the assessee on account of absence of the assessee. 5. We have occasion to go through ITAT Rules, 1963 in this regard, more particularly Rule 24 and 25 of ITAT Rules, which says that in case, assessee fails to appear on the date of hearing, the Tribunal can dispose of the case on merits. Rule 24 clearly says that in case on a subsequent occasion the assessee shows reasonable cause for non-appearance, then the Tribunal may recall the matter and fix for hearing. In the present case, as mentioned above, the assessee was absent 3 and was not present in India and there was sufficient cause for his non-appearance, therefore, we are of the opinion that the order passed by the Tribunal should be recalled, accordingly recall the order. Registry is directed to fix the matter for fresh hearing on 02/12/2024. No fresh notice shall be issued to both the parties for hearing the appeal. 6. In the result, the M.A. filed of the assessee is allowed. Order pronounced in the open court on 21st October,2024. Sd/- Sd/- Sd/- Sd/- Sd/- Sd/- (G. MANJUNATHA) ACCOUNTANT MEMBER Sd/- (LALIET KUMAR) JUDICIAL MEMBER Hyderabad, dated 21.10.2024. L.Rama/SPS Sd/- Sd/- Sd/- Copy forwarded to: 1. Shri Prakash Lal Potluri, BlockD-2, Unit 506, 9th Floor, SankrutI Township, Pocharam, Hyderabad 2. The Income Tax Officer, (International Taxation)-2, Hyderabad 3. The ITO (OSD) & Secretary (DRP-1), Bengaluru 4. The DCIT, Transfer Pricing Officer-3, Hyderabad 5. The DR, ITAT, Hyderabad 6. GUARD FILE TRUE COPY ASSISTANT REGISTRAR ITAT, HYDERABAD "