Smt. Sandhya Rani, Hyd., Hyderabad v. Addl. CIT, R-8, Hyd., Hyderabad

MA 208/HYD/2013 | 2008-2009
Pronouncement Date: 25-10-2013 | Result: Allowed

Appeal Details

RSA Number 20822524 RSA 2013
Assessee PAN AABCL0590N
Bench Hyderabad
Appeal Number MA 208/HYD/2013
Duration Of Justice 1 month(s) 25 day(s)
Appellant Smt. Sandhya Rani, Hyd., Hyderabad
Respondent Addl. CIT, R-8, Hyd., Hyderabad
Appeal Type Miscellaneous Application
Pronouncement Date 25-10-2013
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted Not Allotted
Tribunal Order Date 25-10-2013
Assessment Year 2008-2009
Appeal Filed On 30-08-2013
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH A HYDERABAD BEFORE SHRI CHANDRA POOJARI ACCOUNTANT MEMBER AND SHRI SAKTIJIT DEY JUDICIAL MEMBER MA NO.208/HYD/20 13 (IN ITA NO.1792/HYD/12) : ASSESSMENT YEAR 2008 - 09 SMT. SANDHYA RANI CHINTHI - R EDDY RELIANCE GREEN VILLAGE MOKILA SHANKARPALLY M ANDAL RR DIST. (PAN AABCL 0590 N) V/S. A DDL . COMMISSIONER OF INCOME - TAX RANGE - 8 HYDERABAD (APPLICANT) (RESPONDENT) APPLICANT BY : SHRI VIJAY KUMAR ASTHANA RESPONDENT BY : SMT. HARITHA DR DATE OF HEARING 25 .10.2013 DATE OF PRONOUNCEMENT 25.10.2013 O R D E R PER CHANDRA POOJARI ACCOUNTANT MEMBER: BY TH I S MISCELLANEOUS APPLICATION ASSESSEE HAS REQUESTED FOR RECALLING THE EX - PARTE ORDER OF THE TRIBUNAL DATED 11.7.2013 IN APPEAL ITA NO.1792/HYD/2012 OF THE ASSESSEE FOR THE ASSESSMENT YEARS 2008 - 09 ON THE GROUND THAT THERE WAS A REASONABLE CAUSE FOR THE A BSENCE ON BEHALF OF THE ASSESSEE AT THE TIME OF HEARING OF THE APPEAL BY THE TRIBUNAL ON 11.7.2013 AND THE TRIBUNAL WAS NOT JUSTIFIED IN DISPOSING OF THE APPEAL EX - PARTE. 2. WE HEARD BOTH SIDES AND PERUSED THE MATERIAL ON RECORD. IT IS STATED IN TH E PRESENT APPLICATION ACCOMPANIED BY THE AFFIDAVIT OF THE ASSESSEE THAT NEITHER THE ASSESSEE NOR HER AUTHORIZED REPRESENTATIVE RECEIVED ANY NOTICE FROM THE TRIBUNAL IN RESPECT OF POSTING OF ITS APPEAL FOR HEARING ON 11.7.2013. WE FIND THAT THE APPEALS OF THE ASSESSEE BEING ITA NO.1792/HYD/2012 CAME TO BE POSTED FOR HEARING ON 25.7.2013 MA NO. 208 /HYD/2013 (IN ITA NO. 1792 /HYD/2012) SMT. SANDHYA RANI CHINTHI REDDY RELIANCE GREEN VILLAGE MOKILA SHANKARPALLY MANDAL RR DIST. 2 ACCEPTING THE PRAYER OF THE ASSESSEES AUTHORIZED REPRESENTATIVE FOR ADJOURNMENT ON THE PENULTIMATE DATE VIZ. 2.4.2013 VIDE HIS LETTER DATED 29.3.2013. HAVING SOUGHT FOR AN ADJOURNMENT IN THE MATTER VIDE LETTER DATED 29.3.2013 IT IS FOR THE ASSESSEE TO ENQUIRE AND ASCERTAIN THE ADJOURNED DATE AS NORMALLY IN SUCH MATTERS ADJOURNED IN THE COURT AT THE REQUEST OF THE PARTIES NO SEPARATE NOTICE WOULD BE ISSUED. STIL L TAKING A LENIENT VIEW OF THE MATTER IN THE LIGHT OF THE PLEA OF THE ASSESSEE IN THE PRESENT APPLICATION AND KEEPING IN VIEW THE INTERESTS OF JUSTICE WE RECALL OUR EX - PARTE ORDER DATED 11.7.2013 AND POST THE RELEVANT APPEAL OF THE ASSESSEE BEING ITA NO. 1792/HYD/2012 FOR HEARING ON 12.2.2014. IT MAY BE SPECIFICALLY NOTED AT THIS JUNCTURE THAT NO SEPARATE NOTICE OF HEARING WOULD BE ISSUED FOR THE SAID ADJOURNED DATE OF 12.2.2014 AND THIS ORDER ITSELF SHOULD BE TAKEN AS A NOTICE OF HEARING. WE ORDER ACCO RDINGLY. 3. IN THE RESULT MISCELLANEOUS APPLICATION OF THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE COURT ON 25.10.2013 SD/ - SD/ - ( SAKTIJIT DEY ) (CHANDRA POOJARI) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED/ - 25 TH OCTOBER 2013 COPY FORWARDED TO: 1 SMT. SANDHYA RANI CHINTHI REDDY H.NO.66 RELIANCE GREEN VILLAGE MOKILA SHANKARPALLY M ANDAL RR DIST. 2 ASSTT . COMMISSIONER OF INCOME - TAX CIRCLE 16(3) HYDERABAD 3 COMMISSIONER OF INCOME - TAX(A) V HYDERABAD 4 COMMISSIONER OF INCOME - TAX IV HYDERABAD 5 DEPARTMENTAL REPRESENTATIVE ITAT HYDERABAD B.V.S