Sri M Masthan Rao, Nellore v. ITO, Ward II, Nellore

MA 1/HYD/2011 | misc
Pronouncement Date: 17-02-2012 | Result: Allowed

Appeal Details

RSA Number 122524 RSA 2011
Assessee PAN AMYPM1771E
Bench Hyderabad
Appeal Number MA 1/HYD/2011
Duration Of Justice 1 year(s) 1 month(s)
Appellant Sri M Masthan Rao, Nellore
Respondent ITO, Ward II, Nellore
Appeal Type Miscellaneous Application
Pronouncement Date 17-02-2012
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted A
Tribunal Order Date 17-02-2012
Assessment Year misc
Appeal Filed On 17-01-2011
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD A BENCH HYDERABAD BEFORE CHANDRA POOJARI ACCOUNTANT MEMBER & SMT. ASHA VIJAYARAGHAVAN JUDICIAL MEMBER MA.01/HYD/2011 ARISING OUT OF ITA NO.1081/H/2010 ASSESSMENT YEAR 2007-08 SHRI M. MASTANAIAH NELLORE. (PAN AMYPM 1771 E) VS THE ITO WARD II NELLORE APPELLANT RESPONDENT APPELLANT BY : SHRI R.V. SESHAIAH NAIDU RESPONDENT BY : SMT. NIVEDITA BISWAS DATE OF HEARING : 17.2.2012 DATE OF PRONOUNCEMENT : 17.2.2012 ORDER PER ASHA VIJAYARAGHAVAN JM . THIS MISCELLANEOUS APPLICATION HAD BEEN POSTED FOR HEARING ON 17.2.2012. SHRI R.V. SESHAIAH NAIDU TH E LEARNED COUNSEL FOR THE ASSESSEE APPEARED AND FILED AN AFFI DAVIT STATING THAT HE WAS UNDER BONA FIDE BELIEF THAT HIS REPRESE NTATION WAS NOT NECESSARY. HE WAS UNDER IMPRESSION THAT ADMISS ION OF THE APPEAL IS PRE-REQUISITE FOR HEARING OF THE APPEAL O N MERIT AS THE ASSESSEE HAD MADE SHORT PAYMENT OF TAX. HE BELIEV ED THAT AFTER CONSIDERING THE SHORT PAYMENT MADE BY THE ASSESSEE THE TRIBUNAL WOULD FIX A CONVENIENT DATE OF HEARING AN D ON RECEIVING SUCH A NOTICE FROM THE TRIBUNAL HE COULD APPEAR BE FORE THE BENCH. MA.NO.01/HYD/ 2011 ITA NO.1081/ H/2010 2 2. WE ARE SATISFIED WITH THE REASON GIVEN BY THE LEARNED COUNSEL. IT APPEARS THAT THE REPRESENTATIVE WAS NO T FAMILIAR WITH THE RULES OF THE TRIBUNAL AND HENCE THE NON REPRESE NTATION BY HIM IS NOT WILFUL OR DELIBERATE. THEREFORE WE ACC EPT THE REASONS GIVEN BY HIM AND THE CASE IS RE-CALLED. WE DIRECT THE REGISTRY TO POST THE CASE ON 21.3.2012. 3. IN THE RESULT THE MA FILED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN OPEN COURT ON 17 .2.2012 SD/- SD/- (CHANDRA POOJARI) ACCOUNTANT MEMBER (ASHA VIJAYARAGHAVAN) JUDICIAL MEMBER DATED THE 17 FEBRUARY 2012 COPY FORWARDED TO: 1. SHRI R.V. SESHAIAH NAIDU M.COM. ADVOCATE & TAX CONSULTANT DTL 12/82 OLD HOSPITAL ROAD SANTHAPE3 T NEAR GUPTA PARK NELLORE 524 001. 2. THE ITO WARD II NELLORE 3. THE CIT(A)-GUNTUR 4. THE CIT HYDERABAD 5. THE DR ITAT HYDERABAD NP/