Mandavalli Narasimha Rao., v. ITO,W-6(1),Hyd.,

MA 212/HYD/2013 | misc
Pronouncement Date: 11-10-2013 | Result: Allowed

Appeal Details

RSA Number 21222524 RSA 2013
Assessee PAN AHKPM5414F
Bench Hyderabad
Appeal Number MA 212/HYD/2013
Duration Of Justice 2 month(s) 27 day(s)
Appellant Mandavalli Narasimha Rao.,
Respondent ITO,W-6(1),Hyd.,
Appeal Type Miscellaneous Application
Pronouncement Date 11-10-2013
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted B
Tribunal Order Date 11-10-2013
Assessment Year misc
Appeal Filed On 15-07-2013
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH B' HYDERABAD BEFORE SHRI CHANDRA POOJARI ACCOUNTANT MEMBER AND SHRI SAKTIJIT DEY JUDICIAL MEMBER MA NO. 212/HYD/2013 IN I.T.A. NO. 956/HYD/2012 ASSESSMENT YEAR : 2007-08 SRI NARASIMHA RAO MANDAVALLI HYDERABAD PAN: AHKPM5414F VS. THE INCOME TAX OFFICER WARD-6(1) HYDERABAD APPELLANT RESPONDENT APPELLANT BY: SRI K.A. SAI PRASAD RESPONDENT BY: SRI T. DIWAKAR PRASAD DATE OF HEARING: 1 1 . 1 0.201 3 DATE OF PRONOUNCEMENT: 1 1 . 1 0.201 3 O R D E R PER CHANDRA POOJARI AM: THIS MISCELLANEOUS APPLICATION (MA) BY THE ASSESSE E IS SEEKING RECALL OF THE EX-PARTE ORDER OF THE TRIBUNAL DATED 12.09.2 012 IN ITA NO. 956/HYD/2012 FOR A.Y. 2007-08. 2. THE LEARNED AR SUBMITTED THAT THE ASSESSEE HAS FILE D AN APPEAL AGAINST THE ORDER OF THE CIT PASSED U/S. 263 OF THE INCOME-TAX ACT 1961. THE ASSESSEE COULD NOT RECEIVE THE NOTICE OF HEARING DU E TO CHANGE OF ADDRESS AND HENCE NECESSARY INSTRUCTION COULD NOT BE PASSED TO HIS COUNSEL. BEING SO THE CASE WAS NOT REPRESENTED BY THE ASSESSEE BEFORE THE TRIBUNAL ON 12.9.2012. ACCORDINGLY THE ASSESSEE HAS FILED AN AFFIDAVIT TO THIS EFFECT. THE AR PRAYED THAT ORDER OF THE TRIBUNAL BE RECALLED AND THE ASSE SSEE MAY BE GIVEN ONE MORE OPPORTUNITY TO CONTEST HIS CASE ON MERIT. 3. THE LEARNED DR DID NOT RAISE ANY SERIOUS OBJECTION AGAINST THE PROPOSITION OF THE AR. 4. WE HAVE HEARD BOTH THE PARTIES AND PERUSED THE MATE RIAL ON RECORD. IN OUR OPINION THE ASSESSEE IS PREVENTED BY REASON ABLE CAUSE IN REPRESENTING MA NO. 212/HYD/2013 SRI NARASIMHA RAO MANDAVALLI ======================= 2 HIS CASE BEFORE THE TRIBUNAL ON 12.9.2012. CONSIDE RING THE PLEA OF THE ASSESSEE IN HIS AFFIDAVIT AND THE PETITION WE ARE INCLINED TO RECALL THE ORDER OF THE TRIBUNAL DATED 12.9.2012 IN ITA NO. 956/HYD/201 2 AND THE APPEAL OF THE ASSESSEE IS RESTORED ON THE FILE OF THE TRIBUNAL. THE REGISTRY OF THE TRIBUNAL IS DIRECTED TO POST THE APPEAL ON 30.10.2013 ALONG WITH ASSESSEE'S APPEAL IN ITA NO. 306/HYD/2011 IN A BENCH. NO NOTICE OF HEAR ING WILL BE SENT TO THE PARTIES AND THIS ORDER ITSELF WOULD SERVE AS A NOTI CE OF HEARING. 5. IN THE RESULT MA BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 11 TH OCTOBER 2013 SD/ - (SAKTIJIT DEY) JUDICIAL MEMBER SD/ - (CHANDRA POOJARI) ACCOUNTANT MEMBER HYDERABAD DATED THE 11 TH OCTOBER 2013. COPY FORWARDED TO: 1. SRI NARASIMHA RAO MANDAVALLI PLOT NO. 20 BAPUBAGH COLONY P.G. ROAD SECUNDERABAD. 2. INCOME TAX OFFICER WARD - 6(1) HYDERABAD. 3. THE CIT - III HYDERABAD. 4. THE ADDL. CIT RANGE - 6 HYDERABAD. 5. THE DR B BENCH ITAT HYDERABAD TPRAO