RAJESHWARI MADDI,SECUNDERABAD V. INCOME TAX OFFICER, HYDERABAD

MA 74/HYD/2025

AI Insights

The case revolves around a Miscellaneous Application filed by Mrs. Rajeshwari Maddi, seeking to recall an ex-parte order passed by the Income Tax Appellate Tribunal. The initial appeal was disposed of without the presence of the assessee due to her unawareness of the hearing date, attributed to her change of residence and failure to receive the notice. The Honble High Court of Telangana had previously granted her the liberty to approach the Tribunal under section 254(2) of the Income Tax Act for rectification. The Tribunal, considering the circumstances and the High Court's directive, found sufficient cause to recall the ex-parte order in the interest of justice.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 783629 (ITAT-HYDERABAD)
• Duration Of Justice: 1 month(s) 8 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 07-11-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2017-2018
• Appeal Filed On: 29-09-2025
• Other Referred Cases: ITTA No.115/2025
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

"1 आयकर अपीलीय न्यायाधिकरण में, हैदराबाद ‘बी’ बेंच, हैदराबाद IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad “B -SMC” Bench, Hyderabad श्री मंजूनाथ जी, माननीय लेखा सदस्य एवं श्री रवीश सूद, माननीय न्याययक सदस्य SHRI G. MANJUNATHA, HON’BLE ACCOUNTANT MEMBER AND SHRI RAVISH SOOD, HON’BLE JUDICIAL MEMBER M.A. No.74/Hyd/2025 आयकरअपीलसं./I.T.A. No.72/Hyd/2025) (निर्धारण वर्ा/ Assessment Year : 2017-18) Mrs. Rajeshwari Maddi, W/o. Shri Maddi Laxman. R/o. Secunderabad. PAN : CTIPM9854K Vs. The Income Tax Officer, Ward-4(2), Hyderabad. (अपीलधर्थी/ Appellant) (प्रत्यर्थी/ Respondent) करदाता का प्रयतयनयित्व/ Assessee Represented by : Shri Ganesh Bhujangarao, Advocate. राजस्व का प्रयतयनयित्व/ Department Represented by : Shri Payal Gupta, Sr. A.R. सुनवाई समाप्त होने की यतयथ/ Date of Conclusion of Hearing : 07.11.2025 घोषणा की तारीख/ Date of Pronouncement : 07.11.2025 O R D E R प्रयत मंजूनाथ जी./PER MANJUNATHA G. A.M. The present Miscellaneous Application has been filed by the assessee with a request to recall the order passed by the co-ordinate Bench of the Tribunal dated 12.03.2025 in ITA No.72/Hyd/2025 for A.Y. 2017-18 as per section 254(2) of the Act. Printed from counselvise.com M.A.No.74/Hyd/2025 in ITA No.72/Hyd/2025 Mrs. Rajeshwari Maddi 2 2. The learned counsel for the assessee, Shri Ganesh Bhujangarao, Advocate submitted that, the appeal was disposed of ex-parte by the Tribunal as there was no appearance on behalf of the assessee on the date of hearing. He explained that the non-appearance was neither wilful nor deliberate, but due to circumstances beyond the control of the assessee. It was further submitted that, the assessee had changed her residence and, therefore, did not receive any notice of hearing issued by the Tribunal. Owing to this, the assessee could not appear and represent the case before the Tribunal as she was not aware of the date of hearing fixed by the Tribunal. The learned counsel further submitted that, the Hon’ble High Court of Telangana, in ITTA No.115/2025 dated 01.09.2025, has granted liberty to the assessee to approach this Hon’ble Tribunal under section 254(2) of the Act for seeking appropriate rectification. Accordingly, this M.A. has been filed within the prescribed time limit as per the proviso to section 254(2) of the Act. In view of the above, the order passed by the Tribunal dt.12.03.2025 in ITA No.72/Hyd/2025 may be recalled in the interest of justice. 3. Shri Payal Gupta, learned Senior A.R. for the Revenue, on the other hand, did not strongly object to the factual position. Printed from counselvise.com M.A.No.74/Hyd/2025 in ITA No.72/Hyd/2025 Mrs. Rajeshwari Maddi 3 4. We have heard both the parties and considered the relevant contents of Miscellaneous Application filed by the assessee. We find that, the order of the Tribunal dated 12.03.2025 was passed ex-parte in the absence of the assessee. Considering the reasons explained by the assessee for non-appearance and also keeping in view the liberty granted by the Hon’ble High Court of Telangana, we are of the considered view that, there exists sufficient cause for non-appearance when the appeal was called for hearing. In view of the above, and in the interest of justice, we recall the ex-parte order of the Tribunal dated 12.03.2025 passed in ITA No. 72/Hyd/2025 and direct the Registry to post the appeal for hearing in due course by issuing necessary notice to the parties. Accordingly, the M.A. of the assessee is allowed. 5. In the result, the Miscellaneous Application filed by the assessee is allowed. Order pronounced in the Open Court on 7th November, 2025. Sd/- (श्री रवीश सूद) (RAVISH SOOD) न्यधनयक सदस्य/JUDICIAL MEMBER Sd/- (मंजूनाथ जी) (MANJUNATHA G.) लेखध सदस्य/ACCOUNTANT MEMBER Hyderabad, dated 07.11.2025. TYNM/sps Printed from counselvise.com M.A.No.74/Hyd/2025 in ITA No.72/Hyd/2025 Mrs. Rajeshwari Maddi 4 आदेशकी प्रयतयलयि अग्रेयषत/ Copy of the order forwarded to:- 1. यनिााररती/The Assessee : Mrs. Rajeshwari Maddi, W/o. Shri Maddi Laxman, R/o. 11-3- 524, New Ashok Nagar, Parsigutta, Secunderabad, Sitaphalmandi, Secunderabad. 2. राजस्व/ The Revenue : The Income Tax Officer, Ward –4(2), Hyderabad. 3. The Principal Commissioner of Income Tax, Hyderabad. 4. यवभागीयप्रयतयनयि, आयकर अिीलीय अयिकरण, हैदराबाद / DR, ITAT, Hyderabad 5. गार्ाफ़ाईल / Guard file आदेशानुसार / BY ORDER Sr. Private Secretary ITAT, Hyderabad Printed from counselvise.com "