RAMULU BANDI,HYDERABAD V. ITO., WARD-13(1), HYDERABAD

MA 28/HYD/2025

AI Insights

The case involves Ramulu Bandi, the assessee, who filed three Miscellaneous Applications seeking to recall a common order of the Tribunal that dismissed his appeals for non-appearance. The Tribunal's initial dismissal was due to the assessee's counsel arriving late, under the impression that SMC cases would be heard after Division Bench cases. The Tribunal found the reasons for the non-appearance to be genuine and bona fide, thus allowing the recall of the order to ensure substantial justice and provide the assessee a fair chance to succeed in his appeals.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 668870 (ITAT-HYDERABAD)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 23-06-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB-A
• Assessment Year: 2017-2018
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: GURPREET SINGH
• Assessee Lawyers: MOHD. AFZAL

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD “A” BENCH: HYDERABAD BEFORE SHRI MANJUNATHA G, ACCOUNTANT MEMBER AND SHRI RAVISH SOOD, JUDICIAL MEMBER M.A.Nos.27, 28 and 29/Hyd./2025 Arising out of ITA.Nos.1126, 1139 & 1140/Hyd./2024 Assessment Year 2017-2018 Ramulu Bandi, R/o. Ibrahimpatnam, Hyderabad. PAN BOCPB2426J vs. The Income Tax Officer, Ward – 13 (1), Hyderabad. (Applicant) (Respondent) For Assessee : Shri Mohd. Afzal, Advocate For Revenue : Shri Gurpreet Singh, Sr. AR Date of Hearing : 13.06.2025 Date of Pronouncement : 23.06.2025 ORDER PER MANJUNATHA G. : By these three Miscellaneous Application M.A.Nos.27, 28 and 29/Hyd./ 2025, the assessee seeks to recall the common order of the Tribunal dated 27.11.2024 passed in ITA.Nos.1126, 1139 and 1140/Hyd./2024, for the assessment year 2017-2018 by invoking the provisions of sec.254(2) of the Income Tax Act, 1961. 2 M.A.No.27, 28 & 29/Hyd./2025 2. Shri Mohd. Afzal, Advocate-Learned Counsel for the Assessee, submitted that, the learned CIT(A) has dismissed the appeal of the assessee without considering the statement of facts and also had not condoned the delay in filing the appeal before him. Against the said orders of the learned CIT(A), the assessee filed appeals before the Tribunal and the Tribunal vide order dated 27.11.2024 dismissed the appeals ITA.Nos. 1126, 1139 and 1140/Hyd./2024 for non-appearance of the assessee at the time of hearing of the appeals. Thus, the assessee has denied an opportunity of hearing to put-forth his grievance before the Tribunal. He further submitted that, the appeals of the assessee were posted on 27.11.2024 before the SMC-Bench of the Tribunal. The Counsel for the Assessee was under the bonafide impression that, SMC cases will be heard only after completion of hearing of Division Bench cases. Therefore, he reached the Court room at 11.30 AM, by which time, on enquiry, it is informed that, the cases were heard by the Bench and the appeals are dismissed. He submitted that, non-appearance of the Learned Counsel for the Assessee is neither willful nor wanton, but, due to the above stated reasons and, therefore, he submitted that, the ex-parte order passed by the Tribunal dated 27.11.2024 in ITA.Nos.1126, 1139 and 1140/Hyd./2024 may 3 M.A.No.27, 28 & 29/Hyd./2025 please be recalled in the interest of substantial justice as the assessee has fair chances to succeed in his appeals. He further pleaded that, if the order of the Tribunal dated 27.11.2024 has not been recalled, the assessee would be put to irreparable hardship. He, therefore, pleaded that the ex-parte order of the Tribunal dated 27.11.2024 may please be recalled to meet the ends of justice. 3. Shri Gurpreet Singh, learned Sr. AR on the other hand, relied on the order of the Tribunal and submitted that, the Tribunal has already decided the issue on merits and uphold the order of the learned CIT(A). He further submitted that, there is no merit in the Miscellaneous Applications filed by the assessee and, therefore, the Miscellaneous Applications filed by the assessee should be rejected. 4. We have heard both the parties, considered the relevant arguments of both the parties, in light of the common ex-parte order of the Tribunal dated 27.11.2024 passed in ITA.Nos.1126, 1139 and 1140/Hyd./2024 and we find that, the reasons explained by the assessee for the non-appearance of the Learned Counsel for the Assessee before the Tribunal at the time of hearing of the appeal i.e., on 27.11.2024 are bonafide and 4 M.A.No.27, 28 & 29/Hyd./2025 genuine. Therefore, we are inclined to provided one more opportunity to the assessee to substantiate his case before the Tribunal with relevant documents. Accordingly, we recall the order of the Tribunal dated 27.11.2024 passed in ITA.Nos.1126, 1139 and 1140/Hyd./2024 and direct the Registry to list these appeals for hearing on 25.06.2025. Since the date is announced in the open Court, no notice will go to the parties. Accordingly, the Miscellaneous Applications M.A.Nos.27, 28 and 29/Hyd./ 2025 filed by the Assessee are allowed. 5. In the result, Miscellaneous Applications M.A.Nos.27, 28 and 29/Hyd./2025 of the Assessee are allowed. A copy of this common order be placed in the respective case files. Order pronounced in the open Court on 23.06.2025. Sd Sd/- Sd/-- [RAVISH SOOD] [MANJUNATHA G] VICE PRESIDENT ACCOUNTANT MEMBER Hyderabad, Dated 23rd June, 2025 VBP 5 M.A.No.27, 28 & 29/Hyd./2025 Copy to 1. Ramulu Bandi, Mar-47, BJR Nagar, Ibrahimpatnam, PIN – 501 506. Hyderabad. Telangana. 2. The Income Tax Officer, Ward-13(1), Hyderabad. 3. The Pr. CIT, Hyderabad. 4. The DR, ITAT A-Bench, Hyderabad. 5. Guard File. //By Order// //True Copy// "